$KWE
KWESST Micro Systems Inc.

2023 Q3 Form 20-F Financial Statement

#000106299324001096 Filed on January 22, 2024

View on sec.gov

Income Statement

Concept 2023 Q3 2023
Revenue $605.5K $1.234M
YoY Change 132.87% 71.45%
Cost Of Revenue $1.044M $1.426M
YoY Change 703.18% 164.04%
Gross Profit -$438.7K -191.4K cads
YoY Change -465.58% -203.57%
Gross Profit Margin -72.46% -15.5%
Selling, General & Admin $3.484M 3.024M cads
YoY Change 86.3% -8.25%
% of Gross Profit
Research & Development $618.0K 1.645M cads
YoY Change 37.34% -20.34%
% of Gross Profit
Depreciation & Amortization $342.5K $952.5K
YoY Change 242.51% 188.64%
% of Gross Profit
Operating Expenses $4.102M 4.669M cads
YoY Change 76.81% -12.91%
Operating Profit -$4.541M -4.860M cads
YoY Change 106.39% -6.1%
Interest Expense -$51.05K 723.5K cads
YoY Change -68.09% 41.32%
% of Operating Profit
Other Income/Expense, Net $2.464M $3.682M
YoY Change -6260.88% -2401.18%
Pretax Income -$2.419M -$9.306M
YoY Change -0.86% -11.95%
Income Tax $0.00 $0.00
% Of Pretax Income
Net Earnings -$2.419M -9.306M cads
YoY Change 1.21% -11.37%
Net Earnings / Revenue -399.52% -753.89%
Basic Earnings Per Share
Diluted Earnings Per Share -$0.39 -$2.28
COMMON SHARES
Basic Shares Outstanding 5.617M shares
Diluted Shares Outstanding

Balance Sheet

Concept 2023 Q3 2023
SHORT-TERM ASSETS
Cash & Short-Term Investments $5.407M
YoY Change 3080.59%
Cash & Equivalents $5.407M
Short-Term Investments
Other Short-Term Assets $592.4K
YoY Change -24.05%
Inventory $542.4K
Prepaid Expenses
Receivables $73.74K
Other Receivables $226.5K
Total Short-Term Assets $6.842M
YoY Change 350.14%
LONG-TERM ASSETS
Property, Plant & Equipment $778.3K
YoY Change -25.16%
Goodwill
YoY Change
Intangibles
YoY Change
Long-Term Investments
YoY Change
Other Assets $26.08K
YoY Change 30.4%
Total Long-Term Assets 4.917M cads
YoY Change -15.28%
TOTAL ASSETS
Total Short-Term Assets $6.842M
Total Long-Term Assets 4.917M cads
Total Assets 11.76M cads
YoY Change 60.56%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable $367.1K
YoY Change -83.97%
Accrued Expenses $1.433M
YoY Change -38.24%
Deferred Revenue
YoY Change
Short-Term Debt $0.00
YoY Change
Long-Term Debt Due $127.1K
YoY Change -94.4%
Total Short-Term Liabilities $6.384M
YoY Change -7.88%
LONG-TERM LIABILITIES
Long-Term Debt $302.4K
YoY Change 4.28%
Other Long-Term Liabilities $1.137M
YoY Change 1.53%
Total Long-Term Liabilities $1.440M
YoY Change 2.1%
TOTAL LIABILITIES
Total Short-Term Liabilities $6.384M
Total Long-Term Liabilities $1.440M
Total Liabilities 7.823M cads
YoY Change -6.04%
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 $3.936M
YoY Change
Total Liabilities & Shareholders Equity $11.76M
YoY Change 60.64%

Cashflow Statement

Concept 2023 Q3 2023
OPERATING ACTIVITIES
Net Income -$2.419M -9.306M cads
YoY Change 1.21% -11.37%
Depreciation, Depletion And Amortization $342.5K $952.5K
YoY Change 242.51% 188.64%
Cash From Operating Activities -$2.729M -$14.08M
YoY Change 780.2% 230.48%
INVESTING ACTIVITIES
Capital Expenditures $460.1K $1.300M
YoY Change 9.56% -4.4%
Acquisitions
YoY Change
Other Investing Activities $9.400K -$140.6K
YoY Change -113.43% -156.24%
Cash From Investing Activities -$450.7K -$1.441M
YoY Change -9.85% 29.8%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities 6.826M 20.76M
YoY Change 764.03% 628.27%
NET CHANGE
Cash From Operating Activities -2.729M -14.08M
Cash From Investing Activities -450.7K -1.441M
Cash From Financing Activities 6.826M 20.76M
Net Change In Cash 3.646M 5.236M
YoY Change -18332.35% -307.8%
FREE CASH FLOW
Cash From Operating Activities -$2.729M -$14.08M
Capital Expenditures $460.1K $1.300M
Free Cash Flow -$3.189M -$15.38M
YoY Change 336.82% 173.64%

Facts In Submission

Frame Concept Type Concept / XBRL Key Value Unit
CY2022Q3 kwe Deferred Share Offering Costs
DeferredShareOfferingCosts
628262 cad
CY2023Q3 ifrs-full Shortterm Borrowings
ShorttermBorrowings
0 cad
CY2022Q3 ifrs-full Shortterm Borrowings
ShorttermBorrowings
2199978 cad
CY2023Q3 ifrs-full Longterm Borrowings
LongtermBorrowings
0 cad
CY2022Q3 ifrs-full Longterm Borrowings
LongtermBorrowings
78796 cad
CY2023 ifrs-full Diluted Earnings Loss Per Share
DilutedEarningsLossPerShare
-2.28
CY2022 ifrs-full Diluted Earnings Loss Per Share
DilutedEarningsLossPerShare
-14.41
CY2021 ifrs-full Diluted Earnings Loss Per Share
DilutedEarningsLossPerShare
-14.72
CY2021 kwe Stock Issued During Period Value Shares For Amended License
StockIssuedDuringPeriodValueSharesForAmendedLicense
137000 cad
CY2021 kwe Increase Decrease Through Exercise Of Options And Warrants Equity
IncreaseDecreaseThroughExerciseOfOptionsAndWarrantsEquity
1149738 cad
CY2022 ifrs-full Share Issue Related Cost
ShareIssueRelatedCost
33880 cad
CY2023 kwe Adjustments For Shares For Amended License
AdjustmentsForSharesForAmendedLicense
0 cad
CY2022 kwe Adjustments For Shares For Amended License
AdjustmentsForSharesForAmendedLicense
0 cad
CY2021 kwe Adjustments For Shares For Amended License
AdjustmentsForSharesForAmendedLicense
137000 cad
CY2023 kwe Disclosure Of Corporate Information Explanatory
DisclosureOfCorporateInformationExplanatory
<div> <p style="text-align:justify;margin-top:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>1.</strong><span style="width:13.8pt;display:inline-block"> </span><strong>Corporate information </strong></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"><strong>a)</strong><span style="width:9.67pt;text-indent:0pt;display:inline-block"> </span><strong>Corporate information</strong></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 Micro Systems Inc. (the "Company", "KWESST", "we", "our", and "us") was incorporated on November 28, 2017, under the laws of the Province of British Columbia. Our registered office is located at 550 Burrard Street, Suite 2900, Vancouver, British Columbia, Canada, and our corporate office is located at Unit 1, 155 Terrence Matthews Crescent, Ottawa, Ontario, Canada. We have representative offices in the following foreign locations: Washington DC (United States), London (United Kingdom), and Abu Dhabi (United Arab Emirates).</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 develop and commercialize next-generation technology solutions that deliver a tactical advantage for military, public safety agencies and personal defense markets. Our core mission is to protect and save lives.</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 common stock is listed on the TSX-Venture Exchange ("TSX-V'') under the stock symbol of KWE, on the Nasdaq Capital Market ("Nasdaq") under the stock symbol of KWE and on the Frankfurt Stock Exchange under the stock symbol of 62U. Additionally, warrants issued in the United States are also listed on the Nasdaq under the stock symbol of KWESW. Effective May 1, 2023, the warrants issued in Canada are listed on the TSX-V under the stock symbol of KWE.WT.U.</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"><strong>b)</strong><span style="width:9.11pt;text-indent:0pt;display:inline-block"> </span><strong>Reverse Stock Split</strong></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 August 2022, we submitted a Form F-1 Registration Statement to the U.S. Securities and Exchange Commission and applied to have its common shares listed on the Nasdaq. In connection with KWESST's listing application on Nasdaq, we effected a one for seventy (1-for-70) reverse stock split of its common stock on October 28, 2022 (the "Reverse Split"). Accordingly, all shareholders of record at the opening of business on October 28, 2022, received one issued and outstanding common share of KWESST in exchange for seventy outstanding common shares of KWESST. No fractional shares were issued in connection with the Reverse Split. All fractional shares created by the Reverse Split were rounded to the nearest whole number of common shares, with any fractional interest representing 0.5 or more common shares entitling holders thereof to receive one whole common share. </span></span></p> <p style="margin-left:21pt;text-align:justify;margin-bottom:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Effective on the date of the Reverse Split, the exercise price and number of common shares issuable upon the exercise of outstanding stock options were proportionately adjusted to reflect the Reverse Split. The restricted share units ("RSUs") and performance stock units ("PSUs") have also been adjusted for the Reverse Split. 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 common share. All information respecting outstanding common shares and other securities of KWESST, including net loss per share, in the current and comparative periods presented herein give effect to the Reverse Split.</span></span></p> </div>
CY2023 kwe Conversion Rate For Each Warrant From One Common Share
ConversionRateForEachWarrantFromOneCommonShare
0.01428571
CY2023 ifrs-full Impairment Loss Recognised In Profit Or Loss Trade Receivables
ImpairmentLossRecognisedInProfitOrLossTradeReceivables
0 cad
CY2022 ifrs-full Impairment Loss Recognised In Profit Or Loss Trade Receivables
ImpairmentLossRecognisedInProfitOrLossTradeReceivables
0 cad
CY2023 kwe Disclosure Of Detailed Information About Right Of Use Assets Explanatory
DisclosureOfDetailedInformationAboutRightOfUseAssetsExplanatory
<div> <table cellpadding="0" cellspacing="0" style="width:70%"> <tr> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:left;border-top:0.75pt solid rgb(0, 0, 0);white-space:nowrap;width:75%"> </td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:left;border-top:0.75pt solid rgb(0, 0, 0);white-space:nowrap;width:1%"> </td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:right;border-top:0.75pt solid rgb(0, 0, 0);white-space:nowrap;width:22%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Offices</strong></span></span></td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:right;border-top:0.75pt solid rgb(0, 0, 0);width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:75%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Balance at September 30, 2021</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:22%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">266,214</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:75%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Depreciation</span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;border-bottom:1.5pt solid rgb(0, 0, 0);width:22%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(58,083</span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:2%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:75%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Balance at September 30, 2022</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:22%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">208,131</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:75%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Additions</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:22%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">228,020</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;border-bottom:0.75pt solid rgb(0, 0, 0);width:75%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Depreciation</span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:0.75pt solid rgb(0, 0, 0);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;border-bottom:0.75pt solid rgb(0, 0, 0);width:22%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(75,115</span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:0.75pt solid rgb(0, 0, 0);width:2%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:75%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Balance at September 30, 2023</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;text-align:right;border-bottom:1.5pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:22%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>361,036</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:2%"> </td> </tr> </table> </div>
CY2022 ifrs-full Acquisitions Through Business Combinations Intangible Assets Other Than Goodwill
AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
194000 cad
CY2023Q3 ifrs-full Interest Payable
InterestPayable
0 cad
CY2022Q3 ifrs-full Interest Payable
InterestPayable
4915 cad
CY2023 kwe Disclosure Of Changes In Borrowing Explanatory
DisclosureOfChangesInBorrowingExplanatory
<div> <div> <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 colspan="1" style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom"> </td> <td colspan="1" 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><strong>CEBA Term</strong></span></span></span></span></td> <td colspan="1" 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><strong>March 2022</strong></span></span></span></span></td> <td style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom;white-space:nowrap"> </td> <td colspan="1" style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom;white-space:nowrap"> </td> <td colspan="1" 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><strong>August 2022</strong></span></span></span></span></td> <td colspan="1" 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><strong>Total</strong></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"> </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><strong>Loans</strong></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><strong>Loans</strong></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><strong>Loans</strong></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><strong>Borrowings</strong></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;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Balance, September 30, 2021</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>53,251</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"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>-</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>-</span></span></span></span></td> <td style="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"><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%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>53,251</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;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"><span><span>Assumed from acquisition (Note 4)</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>26,238</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>-</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>-</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>26,238</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>Issuance at fair value</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:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>-</span></span></span></span></td> <td style="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:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>1,634,283</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:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>475,591</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:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>2,109,874</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;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"><span><span>Deferred financing fees</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>-</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:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>(74,055</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>(76,354</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>(150,409</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> </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>Net borrowings</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:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>79,489</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:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>1,560,228</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:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>399,237</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:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>2,038,954</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;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"><span><span>Adjustment</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>(5,496</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%"> </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%"> </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%"> </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>(5,496</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;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Accrued interest and accretion expense</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:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>4,803</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:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>304,922</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:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>11,588</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:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>321,313</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;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"><span><span>Foreign exchange loss</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%"> </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%"> </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>24,523</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>24,523</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;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Interest paid</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:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>-</span></span></span></span></td> <td style="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%;background-color:#e6efff"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>(100,520</span></span></span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>)</span></span></span></span></td> <td style="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:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>-</span></span></span></span></td> <td style="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%;background-color:#e6efff"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>(100,520</span></span></span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>)</span></span></span></span></td> </tr> <tr> <td style="vertical-align:bottom"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Balance, September 30, 2022</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>78,796</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>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>1,764,630</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</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>435,348</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>2,278,774</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>Accrued interest and accretion expense</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:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>11,204</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:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>274,887</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:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>179,096</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:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>465,187</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;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"><span><span>Interest paid</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>-</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:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>(39,517</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>(63,661</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>(103,178</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> </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>Repayment of principal</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:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>(70,000</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>)</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>(1,988,000</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>)</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>(275,315</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>)</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>(2,333,315</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>)</span></span></span></span></td> </tr> <tr> <td style="vertical-align:bottom"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Settled in equity (Notes 12 and 18)</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%"> </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>(12,000</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%"> </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>(275,468</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%"> </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>(287,468</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;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Forgivable amount</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:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>(20,000</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>)</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>-</span></span></span></span></td> <td style="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:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>-</span></span></span></span></td> <td style="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:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>(20,000</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>)</span></span></span></span></td> </tr> <tr> <td style="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:12%"> </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:12%"> </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:12%"> </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:12%"> </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;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>Balance, September 30, 2023</strong></span></span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>$</strong></span></span></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>-</strong></span></span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>$</strong></span></span></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>-</strong></span></span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>$</strong></span></span></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>-</strong></span></span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>$</strong></span></span></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>-</strong></span></span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> </tr> </table> </div> </div> </div>
CY2022 kwe Borrowings Assumed From Acquisition
BorrowingsAssumedFromAcquisition
26238 cad
CY2022 kwe Borrowing Fair Value Issuance
BorrowingFairValueIssuance
2109874 cad
CY2022 kwe Payments Of Deferred Financing Fees
PaymentsOfDeferredFinancingFees
150409 cad
CY2022 kwe Net Borrowings
NetBorrowings
2038954 cad
CY2022 kwe Adjustment To Borrowings
AdjustmentToBorrowings
-5496 cad
CY2022 ifrs-full Interest Expense On Borrowings
InterestExpenseOnBorrowings
321313 cad
CY2022 ifrs-full Foreign Exchange Loss
ForeignExchangeLoss
24523 cad
CY2022 ifrs-full Interest Paid Classified As Financing Activities
InterestPaidClassifiedAsFinancingActivities
100520 cad
CY2023 kwe Contract Liabilities Acquired In Acquisition
ContractLiabilitiesAcquiredInAcquisition
0 cad
CY2022 kwe Contract Liabilities Acquired In Acquisition
ContractLiabilitiesAcquiredInAcquisition
29759 cad
CY2022Q4 kwe Description Of Reverse Stock Split
DescriptionOfReverseStockSplit
1-for-70 Reverse Split
CY2021 kwe Number Of Compensation Options Exercised
NumberOfCompensationOptionsExercised
2459 shares
CY2021 kwe Gross Proceeds From Option Exercises
GrossProceedsFromOptionExercises
215148 cad
CY2023 ifrs-full Number Of Share Options Granted In Sharebased Payment Arrangement
NumberOfShareOptionsGrantedInSharebasedPaymentArrangement
340000 share
CY2023 ifrs-full Number Of Share Options Exercised In Sharebased Payment Arrangement
NumberOfShareOptionsExercisedInSharebasedPaymentArrangement
1125 share
CY2023 ifrs-full Weighted Average Exercise Price Of Share Options Exercised In Sharebased Payment Arrangement2019
WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019
3.6
CY2023 ifrs-full Number Of Share Options Granted In Sharebased Payment Arrangement
NumberOfShareOptionsGrantedInSharebasedPaymentArrangement
340000 share
CY2022 ifrs-full Number Of Share Options Granted In Sharebased Payment Arrangement
NumberOfShareOptionsGrantedInSharebasedPaymentArrangement
9500 share
CY2021 ifrs-full Number Of Share Options Granted In Sharebased Payment Arrangement
NumberOfShareOptionsGrantedInSharebasedPaymentArrangement
52988 share
CY2023 ifrs-full Weighted Average Exercise Price Of Share Options Granted In Sharebased Payment Arrangement2019
WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019
2.59
CY2022 ifrs-full Weighted Average Exercise Price Of Share Options Granted In Sharebased Payment Arrangement2019
WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019
69.59
CY2021 ifrs-full Weighted Average Exercise Price Of Share Options Granted In Sharebased Payment Arrangement2019
WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019
104.3
CY2023 kwe Weighted Average Vesting Period Of Options
WeightedAverageVestingPeriodOfOptions
P1Y10M13D
CY2021 kwe Weighted Average Vesting Period Of Options
WeightedAverageVestingPeriodOfOptions
P1Y9M25D
CY2021 kwe Number Of Options With Accelerated Vesting
NumberOfOptionsWithAcceleratedVesting
5507 shares
CY2021 kwe Number Of Options With Accelerated Cancellation
NumberOfOptionsWithAcceleratedCancellation
3571 shares
CY2021 kwe Additional Stock Based Compensation Charges
AdditionalStockBasedCompensationCharges
65813 cad
CY2023 ifrs-full Expense From Sharebased Payment Transactions In Which Goods Or Services Received Did Not Qualify For Recognition As Assets
ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets
373554 cad
CY2021 kwe Effect Of Shares Issuance For Debt Settlements
EffectOfSharesIssuanceForDebtSettlements
1038 shares
CY2023 kwe Effect Of Shares Issuance For Asset Acquisitions
EffectOfSharesIssuanceForAssetAcquisitions
0 shares
CY2022 kwe Effect Of Shares Issuance For Asset Acquisitions
EffectOfSharesIssuanceForAssetAcquisitions
0 shares
CY2021 kwe Effect Of Shares Issuance For Asset Acquisitions
EffectOfSharesIssuanceForAssetAcquisitions
6027 shares
CY2023 kwe Effect Of Shares Issuance For Amended License Agreement
EffectOfSharesIssuanceForAmendedLicenseAgreement
0 shares
CY2022 kwe Effect Of Shares Issuance For Amended License Agreement
EffectOfSharesIssuanceForAmendedLicenseAgreement
0 shares
CY2021 kwe Effect Of Shares Issuance For Amended License Agreement
EffectOfSharesIssuanceForAmendedLicenseAgreement
626 shares
CY2023 kwe Effect Of Shares Issuance For Exercise Of Broker Options
EffectOfSharesIssuanceForExerciseOfBrokerOptions
0 shares
CY2022 kwe Effect Of Shares Issuance For Exercise Of Broker Options
EffectOfSharesIssuanceForExerciseOfBrokerOptions
0 shares
CY2021 kwe Effect Of Shares Issuance For Exercise Of Broker Options
EffectOfSharesIssuanceForExerciseOfBrokerOptions
170 shares
CY2021 ifrs-full Weighted Average Shares
WeightedAverageShares
632721 shares
CY2021 ifrs-full Adjusted Weighted Average Shares
AdjustedWeightedAverageShares
632721 shares
CY2023 kwe Mergers And Acquisitions Costs
MergersAndAcquisitionsCosts
0 cad
CY2022 kwe Mergers And Acquisitions Costs
MergersAndAcquisitionsCosts
0 cad
CY2021 kwe Mergers And Acquisitions Costs
MergersAndAcquisitionsCosts
0 cad
CY2023 kwe Employee Benefits Allocated To Cost Of Sales
EmployeeBenefitsAllocatedToCostOfSales
123803 cad
CY2022 kwe Employee Benefits Allocated To Cost Of Sales
EmployeeBenefitsAllocatedToCostOfSales
166706 cad
CY2021 kwe Employee Benefits Allocated To Cost Of Sales
EmployeeBenefitsAllocatedToCostOfSales
574018 cad
CY2023 kwe Interest Expense On Related Party Loans
InterestExpenseOnRelatedPartyLoans
0 cad
CY2022 kwe Interest Expense On Related Party Loans
InterestExpenseOnRelatedPartyLoans
0 cad
CY2021 kwe Interest Expense On Related Party Loans
InterestExpenseOnRelatedPartyLoans
4581 cad
CY2023 ifrs-full Interest Expense On Debt Instruments Issued
InterestExpenseOnDebtInstrumentsIssued
0 cad
CY2022 ifrs-full Interest Expense On Debt Instruments Issued
InterestExpenseOnDebtInstrumentsIssued
0 cad
CY2021 ifrs-full Interest Expense On Debt Instruments Issued
InterestExpenseOnDebtInstrumentsIssued
0 cad
CY2022 kwe Gain On Termination Of Lease Obligations
GainOnTerminationOfLeaseObligations
0 cad
CY2021 kwe Gain On Termination Of Lease Obligations
GainOnTerminationOfLeaseObligations
0 cad
CY2023 ifrs-full Revenue From Government Grants
RevenueFromGovernmentGrants
0 cad
CY2022 ifrs-full Revenue From Government Grants
RevenueFromGovernmentGrants
0 cad
CY2021 ifrs-full Revenue From Government Grants
RevenueFromGovernmentGrants
3514 cad
CY2021 ifrs-full Finance Income Cost
FinanceIncomeCost
-107751 cad
CY2023Q3 ifrs-full Deductible Temporary Differences For Which No Deferred Tax Asset Is Recognised
DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised
39860711 cad
CY2022Q3 kwe Borrowings At Fair Value
BorrowingsAtFairValue
68750 cad
CY2021Q3 kwe Borrowings At Fair Value
BorrowingsAtFairValue
49825 cad
CY2023 ifrs-full Gains Losses On Exchange Differences On Translation Recognised In Profit Or Loss
GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss
-98275 cad
CY2023 ifrs-full Disclosure Of Cash Flow Statement Explanatory
DisclosureOfCashFlowStatementExplanatory
<div> <p style="margin-top:0px"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>24.<span style="display:inline-block;width:9.5pt"> </span></strong><strong>Supplemental cash flow information</strong></span></span></p> <div> <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 following table presents changes in non-cash working capital:</span></span></p> <div style="margin-left:22.5pt"> <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:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Year ended</strong></span></span></td> <td style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"> </td> <td style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom;padding-left:6pt;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"><strong>Year ended</strong></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"><strong>Year ended</strong></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:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>September 30,</strong></span></span></td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"> </td> <td style="text-align:right;vertical-align:bottom;padding-left:6pt;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"><strong>September 30,</strong></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"><strong>September 30,</strong></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;padding-left:6pt"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>2023</strong></span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;padding-left:6pt;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"><strong>2022</strong></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"><strong>2021</strong></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:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;padding-left:6pt"> </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">Trade and other receivables</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff;padding-left:6pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></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"><strong>(128,387</strong></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>)</strong></span></span></td> <td style="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">$</span></span></td> <td style="text-align:right;vertical-align:bottom;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">631,801</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="text-align:right;vertical-align:bottom;width:15%"><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;width:2%"><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:#e6efff;padding-left:6pt"> </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"><strong>(148,850</strong></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>)</strong></span></span></td> <td style="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">49,446</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">17,555</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:#e6efff;padding-left:6pt"> </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"><strong>(440,242</strong></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>)</strong></span></span></td> <td style="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">425,876</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">(106,205</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></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:#e6efff;padding-left:6pt"> </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"><strong>(1,666,486</strong></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>)</strong></span></span></td> <td style="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">2,515,289</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">(828,698</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></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:#e6efff;padding-left:6pt"> </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"><strong>73,699</strong></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%;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">17,410</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">(7,053</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></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:#e6efff;padding-left:6pt"> </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"><strong>-</strong></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%;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></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">150,000</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:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></span></span></td> <td style="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%;padding-left:6pt"> </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></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">1,191,219</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:#e6efff;padding-left:6pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>(2,310,266</strong></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>)</strong></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;padding-left:6pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></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">3,639,822</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:15%"><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:1.5pt solid #000000;vertical-align:bottom;width:2%"> </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">The following is a summary of non-cash items that were excluded from the Statements of Cash Flows for the year ended September 30, 2023:</span></span></p> </div> </div> <div> <div style="margin-bottom:0pt"> <div style="margin-bottom:0pt"> <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>$2,924,880 non-cash share offering costs and $453,102 accounts payables as part of the net proceeds settlement at the closing of the U.S. IPO and Canadian Offering;</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>250,000 warrants exercised in connection with the GhostStep<sup>TM</sup> acquisition in June 2020; and</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>$529,504 of shares issued for vested RSUs and PSUs.</span></span></span></span></li> </ul> </div> <p style="margin-left:21pt;text-align:justify;margin-top:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>The following is a summary of non-cash items that were excluded from the consolidated statements of cash flows for the year ended September 30, 2022:</span></span></span></span></p> <div style="margin-bottom:0pt"> <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>$83,319 fair value of 875 contingent shares settled via common shares (see Note 4(a));</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>$19,000 debt settlement via 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>$61,173 fair value of warrants exercised and transferred to share capital from warrants; and</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>$125,000 for 250,000 warrants exercised in connection with the GhostStep<sup>TM</sup> acquisition in June 2020.</span></span></span></span></li> </ul> <div></div> <p style="text-align:justify;margin-top:0pt;margin-bottom:0pt;margin-left:21pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="margin-top:0pt;margin-bottom:0pt">The following is a summary of non-cash items that were excluded from the consolidated statements of cash flows for the year ended September 30, 2021:</span></span></span></p> <div style="margin-bottom:0pt"> <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>$63,866 debt settlement via 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>$125,000 for 250,000 exercised warrants in connection with the GhostStep<sup>TM</sup> acquisition in June 2020;</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>$102,991 fair value of warrants exercised and transferred to share capital;</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>$203,516 fair value of options exercised and transferred to share capital from contributed surplus;</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>$1,715,000 fair value of common shares and warrants issued for the acquisition of the LEC System (Note 4(b)),</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>$137,000 fair value of common shares issued for the amended and restated license agreement with AerialX (Note 26);</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>$169,832 share offering costs relating to the Broker Compensation Options (Note 15(a)); and</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>$3,828 non-cash consideration for computer equipment acquired.</span></span></span></span></li> </ul> </div> </div> </div> </div> </div>
CY2023 kwe Adjustments For Increase Decrease In Accrued Royalties Liability
AdjustmentsForIncreaseDecreaseInAccruedRoyaltiesLiability
0 cad
CY2022 kwe Number Of Contingent Shares Settled Via Common Shares
NumberOfContingentSharesSettledViaCommonShares
875 shares
CY2022 kwe Stock Issued During Period Value Shares Issued To Settle Debt
StockIssuedDuringPeriodValueSharesIssuedToSettleDebt
19000 cad
CY2022 kwe Fair Value Of Warrants Exercised
FairValueOfWarrantsExercised
61173 cad
CY2022 kwe Value Of Warrants Exercised On Assets Acquisition
ValueOfWarrantsExercisedOnAssetsAcquisition
125000 cad
CY2022 kwe Number Of Warrants Exercised On Assets Acquisition
NumberOfWarrantsExercisedOnAssetsAcquisition
250000 shares
CY2021 kwe Stock Issued During Period Value Shares For Debt Settlements
StockIssuedDuringPeriodValueSharesForDebtSettlements
63866 cad
CY2021 kwe Value Of Warrants Exercised On Assets Acquisition
ValueOfWarrantsExercisedOnAssetsAcquisition
125000 cad
CY2021 kwe Number Of Warrants Exercised On Assets Acquisition
NumberOfWarrantsExercisedOnAssetsAcquisition
250000 shares
CY2021 kwe Fair Value Of Warrants Exercised
FairValueOfWarrantsExercised
102991 cad
CY2021 kwe Fair Value Of Options Exercised And Transferred
FairValueOfOptionsExercisedAndTransferred
203516 cad
CY2021 kwe Stock Issued During Period Value Shares And Warrants Issued On Assets Acquisition
StockIssuedDuringPeriodValueSharesAndWarrantsIssuedOnAssetsAcquisition
1715000 cad
CY2021 kwe Fair Value Of Common Shares Issued For Amended And Restated License Agreement
FairValueOfCommonSharesIssuedForAmendedAndRestatedLicenseAgreement
137000 cad
CY2021 kwe Share Offering Costs Relating To Broker Compensation Options
ShareOfferingCostsRelatingToBrokerCompensationOptions
169832 cad
CY2021 kwe Non Cash Consideration For Computer Equipment Acquired
NonCashConsiderationForComputerEquipmentAcquired
3828 cad
CY2023 ifrs-full Disclosure Of Commitments And Contingent Liabilities Explanatory
DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory
<div style="margin-bottom:0px"> <p style="margin-top:0px"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>27.</strong><span style="width:8.8pt;display:inline-block"> </span><strong>Commitments and contingencies</strong></span></span></p> <div> <div> <p style="margin-left:21.3pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">AerialX Drone Solutions ("AerialX")</span></span></p> <div></div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span id="page_TOC53_integixAnchor"></span></span></span> <p style="margin-left:21.3pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">On April 5, 2021, we entered into an amended and restated licensing agreement with AerialX to gain exclusive rights to manufacture, operate, and use its drone for the C-UAS (Counter Unmanned Aerial Systems) market, specifically for the United States Department of Defense and Canada's Department of National Defence for a period of two years from the date upon which AerialX will meet certain technical milestones. In consideration for this exclusivity, we have issued 1,429 common shares to AerialX ("Exclusive License Shares"). Based on our closing stock price of $95.90 on April 23, 2021 (TSX-V approval date), the fair value for these shares was $137,000. We recorded the $137,000 fair value as a license cost for the year ended September 30, 2021, with an equal offset to our share capital.</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 Exclusive License Shares, we also agreed to issue an additional 1,429 common shares upon AerialX achieving the technical milestones. For the years ended September 30, 2023, 2022 and 2021, AerialX has not delivered on the technical milestones and therefore no recognition was made.</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">Additionally, we also agreed to issue up to 4,286 common shares subject to achieving the following performance milestones:</span></span></p> <div style="margin-left:22.5pt"> <table border="0" cellpadding="3" cellspacing="0" style="border-collapse:collapse;font-size:10pt;width:70%"> <tr> <td style="margin-top:0pt;margin-bottom:0pt;background-color:rgb(68, 114, 196);width:50%;border-left:0.75pt solid rgb(68, 114, 196);border-bottom:0.75pt solid rgb(68, 114, 196);border-top:0.75pt solid rgb(68, 114, 196);height:15px"> <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="color:#ffffff"><strong># of Common Shares</strong></span></span></span></div> </td> <td style="margin-top:0pt;margin-bottom:0pt;background-color:rgb(68, 114, 196);width:50%;border:0.75pt solid rgb(68, 114, 196);height:15px"> <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="color:#ffffff"><strong>Milestones</strong></span></span></span></div> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;width:50%;background-color:rgb(230, 239, 255);border-left:0.75pt solid rgb(68, 114, 196);border-bottom:0.75pt solid rgb(68, 114, 196);height:15px"> <div style="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">1,071</span></span></div> </td> <td style="margin-top:0pt;margin-bottom:0pt;width:50%;background-color:rgb(230, 239, 255);border-left:0.75pt solid rgb(68, 114, 196);border-bottom:0.75pt solid rgb(68, 114, 196);border-right:0.75pt solid rgb(68, 114, 196);height:15px"> <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$3 million in sales</span></span></div> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;width:50%;border-left:0.75pt solid rgb(68, 114, 196);border-bottom:0.75pt solid rgb(68, 114, 196);height:15px"> <div style="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">1,429</span></span></div> </td> <td style="margin-top:0pt;margin-bottom:0pt;width:50%;border-left:0.75pt solid rgb(68, 114, 196);border-bottom:0.75pt solid rgb(68, 114, 196);border-right:0.75pt solid rgb(68, 114, 196);height:15px"> <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$9 million in sales</span></span></div> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;width:50%;background-color:rgb(230, 239, 255);border-left:0.75pt solid rgb(68, 114, 196);border-bottom:0.75pt solid rgb(68, 114, 196);height:15px"> <div style="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">1,786</span></span></div> </td> <td style="margin-top:0pt;margin-bottom:0pt;width:50%;background-color:rgb(230, 239, 255);border-left:0.75pt solid rgb(68, 114, 196);border-bottom:0.75pt solid rgb(68, 114, 196);border-right:0.75pt solid rgb(68, 114, 196);height:15px"> <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$18 million in sales</span></span></div> </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">The amended and restated licensing agreement also changed the terms of the annual minimum royalty payment to AerialX. The initial minimum royalty payment is not due prior to the first anniversary year of the Prototype Date, which is defined under the agreement as the date upon which a functioning prototype is received by us.</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 this agreement, we will pay a royalty ranging from 8% to 15% of sales of AerialX technology, subject to the following minimum payments:</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:top;width:40pt"> </td> <td style="vertical-align:top;width:20pt"> <div style="margin:0;padding:0"><span style="font-size:16px;position:relative;top:-4px">•</span></div> </td> <td style="vertical-align:top;width:auto"> <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1<sup>st</sup> anniversary: <span style="width:9.22pt;display:inline-block"> </span>$150,000</span></span></div> </td> </tr> <tr> <td style="vertical-align:top;width:40pt"> </td> <td style="vertical-align:top;width:20pt"> <div style="margin:0;padding:0"><span style="font-size:16px;position:relative;top:-4px">•</span></div> </td> <td style="vertical-align:top;width:auto"> <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2<sup>nd</sup> anniversary: <span style="width:6.22pt;display:inline-block"> </span>$200,000</span></span></div> </td> </tr> <tr> <td style="vertical-align:top;width:40pt"> </td> <td style="vertical-align:top;width:20pt"> <div style="margin:0;padding:0"><span style="font-size:16px;position:relative;top:-4px">•</span></div> </td> <td style="vertical-align:top;width:auto"> <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">3<sup>rd</sup> anniversary: <span style="width:7.72pt;display:inline-block"> </span>$300,000</span></span></div> </td> </tr> <tr> <td style="vertical-align:top;width:40pt"> </td> <td style="vertical-align:top;width:20pt"> <div style="margin:0;padding:0"><span style="font-size:16px;position:relative;top:-4px">•</span></div> </td> <td style="vertical-align:top;width:auto"> <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">4<sup>th</sup> anniversary: <span style="width:8.22pt;display:inline-block"> </span>$400,000</span></span></div> </td> </tr> <tr> <td style="vertical-align:top;width:40pt"> </td> <td style="vertical-align:top;width:20pt"> <div style="margin:0;padding:0"><span style="font-size:16px;position:relative;top:-4px">•</span></div> </td> <td style="vertical-align:top;width:auto"> <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">5<sup>th</sup> anniversary: <span style="width:8.22pt;display:inline-block"> </span>$500,000</span></span></div> </td> </tr> </table> <p style="margin-left:21pt;text-align:justify;margin-top:10pt;margin-bottom:10pt"><span style="font-size:10pt;margin-top:0pt;margin-bottom:0pt"><span style="font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt">In accordance with the original agreement dated November 18, 2019, in the first quarter of Fiscal 2020 we made a payment of $150,000 as an advance for future royalty payments (the "Advance"). This Advance was recorded as a non-current deposit at December 31, 2019, and September 30, 2020. During the year ended September 30, 2021, management performed a recoverability review of all our financial assets, including this Advance. Management made the recoverability assessment on the Advance based on anticipated future sales of the licensed technology. Due to the lack of delivery of a functional prototype during the year ended September 30, 2021, management concluded the timing and volume of future sales of the licensed drone was too uncertain. Accordingly, we took a charge to net loss for the year ended September 30, 2021. This charge is included in general and administrative expenses in the consolidated statements of net loss and comprehensive loss. As at September 30, 2023, ArielX has not delivered a functional prototype and no further royalties have been paid.</span></span></p> <p style="margin-left:21pt;text-align:justify;margin-bottom:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Under the amended and restated licensing agreement, we will continue to have a non-exclusive worldwide license. This agreement will expire on April 30, 2026.</span></span></p> </div> </div> </div>
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<div> <p style="text-align:justify;margin-top:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>2.</strong><span style="width:14.55pt;display:inline-block"> </span><strong>Basis of preparation</strong></span></span></p> <div> <div> <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><strong>(a)</strong></i><span style="width:7.51pt;text-indent:0pt;display:inline-block"> </span><i><strong>Going concern</strong></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 have 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 $9.3 million net loss and negative operating cash flows of approximately $14.1 million for the year ended September 30, 2023 (2022 - $10.5 million net loss and negative operating cash flows of $4.3 million, 2021 - $9.3 million net loss and negative operating cash flows of $6.3 million). At September 30, 2023, we had $0.5 million in positive working capital (2022 - negative working capital of $5.4 million, 2021 - positive working capital of $2.9 million).</span></span></p> <div></div> <p style="margin-left:21pt;text-align:justify;margin-bottom:8pt"><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="width:100%"> <tr> <td style="vertical-align:top;width:40pt;height:15px"> </td> <td style="vertical-align:top;width:20pt;height:15px"> <div style="margin:0px;padding:0px"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:16px">•</span></p> </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">The market acceptance and rate of commercialization of our product offerings;</span></span></div> </td> </tr> <tr> <td style="vertical-align:top;width:40pt;height:15px"> </td> <td style="vertical-align:top;width:20pt;height:15px"> <div style="margin:0px;padding:0px"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:16px">•</span></p> </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">Ability to successfully execute our business plan;</span></span></div> </td> </tr> <tr> <td style="vertical-align:top;width:40pt;height:15px"> </td> <td style="vertical-align:top;width:20pt;height:15px"> <div style="margin:0px;padding:0px"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:16px">•</span></p> </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">Ability to raise additional capital at acceptable terms;</span></span></div> </td> </tr> <tr> <td style="vertical-align:top;width:40pt;height:15px"> </td> <td style="vertical-align:top;width:20pt;height:15px"> <div style="margin:0px;padding:0px"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:16px">•</span></p> </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">General local and global economic conditions, including the ongoing conflict in Gaza and the global disruption from Russia's invasion of Ukraine.</span></span></div> </td> </tr> </table> <p style="margin-left:21pt;text-align:justify;margin-top:8pt"><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:10pt"><span style="font-family:Times New Roman,Times,serif">Failure to implement our business plan could have a material adverse effect on our financial condition and/or financial performance. There is no assurance that we will be able to raise additional capital as they are required in the future. Accordingly, there are material risks and uncertainties that may cast significant doubt about our ability to continue as a going concern.</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><strong>(b)</strong></i><span style="width:6.34pt;text-indent:0pt;display:inline-block"> </span><i><strong>Statement of compliance</strong></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 17, 2024.</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><strong>(c)</strong></i><span style="width:5.1pt;display:inline-block"> </span><i><strong>Basis of consolidation</strong></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></div> </div> <p style="margin-left:22.5pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">At September 30, 2023, 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:70%"> <tr> <td style="background-color:#2a314e"> <div> </div> </td> <td style="background-color:#2a314e"> <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span style="color:#ffffff"><strong>Location</strong></span></span></span></span></span></div> </td> <td style="background-color:#2a314e"> <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span style="color:#ffffff"><strong>Equity %</strong></span></span></span></span></span></div> </td> </tr> <tr> <td style="background-color:rgb(230, 239, 255);margin-top:0pt;margin-bottom:0pt"> <div style="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"><span style="margin-top:0pt;margin-bottom:0pt"><span style="margin-top:0pt;margin-bottom:0pt">KWESST Inc.</span></span></span></span></div> </td> <td style="background-color:#e6efff"> <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Ottawa, Canada</span></span></span></span></div> </td> <td style="background-color:#e6efff"> <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>100%</span></span></span></span></div> </td> </tr> <tr> <td> <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>2720178 Ontario Inc.</span></span></span></span></div> </td> <td> <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Guelph, Canada</span></span></span></span></div> </td> <td> <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>100%</span></span></span></span></div> </td> </tr> <tr> <td style="background-color:#e6efff"> <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Police Ordnance Company Inc.</span></span></span></span></div> </td> <td style="background-color:#e6efff"> <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Guelph, Canada</span></span></span></span></div> </td> <td style="background-color:#e6efff"> <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>100%</span></span></span></span></div> </td> </tr> <tr> <td> <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>KWESST U.S. Holdings Inc.</span></span></span></span></div> </td> <td> <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Delaware, Canada</span></span></span></span></div> </td> <td> <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>100%</span></span></span></span></div> </td> </tr> <tr> <td style="background-color:#e6efff"> <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>KWESST Defense Systems U.S. Inc.</span></span></span></span></div> </td> <td style="background-color:#e6efff"> <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Virginia, United States</span></span></span></span></div> </td> <td style="background-color:#e6efff"> <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>100%</span></span></span></span></div> </td> </tr> <tr> <td> <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>KWESST Public Safety Systems U.S. Inc.</span></span></span></span></div> </td> <td> <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Virginia, United States</span></span></span></span></div> </td> <td> <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>100%</span></span></span></span></div> </td> </tr> <tr> <td style="border-bottom:1.5pt solid #000000;background-color:#e6efff"> <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>KWESST Public Safety Systems Canada Inc.</span></span></span></span></div> </td> <td style="border-bottom:1.5pt solid #000000;background-color:#e6efff"> <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Ottawa, Canada</span></span></span></span></div> </td> <td style="border-bottom:1.5pt solid #000000;background-color:#e6efff"> <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>100%</span></span></span></span></div> </td> </tr> </table> </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"><i><strong>(d)</strong></i><span style="width:3.04pt;display:inline-block"> </span><i><strong>Functional and presentation currency</strong></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"), our functional and presentation currency.</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><strong>(e)</strong></i><span style="width:3.6pt;display:inline-block"> </span><i><strong>Basis of measurement </strong></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 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:21.3pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><i><strong>(f)</strong></i><span style="width:4.71pt;display:inline-block"> </span><i><strong>Use of estimates and judgments </strong></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="font-size:10pt;font-family:Times New Roman, Times, serif;width:100%"> <tr> <td style="vertical-align:top;width:40pt"> </td> <td style="vertical-align:top;width:20pt"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:16px">•</span></p> </td> <td style="vertical-align:top;width:auto"> <div><span style="font-size:10pt"><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></span></div> </td> </tr> <tr> <td style="vertical-align:top;width:40pt"> </td> <td style="vertical-align:top;width:20pt"> </td> <td style="vertical-align:top;width:auto"> </td> </tr> <tr> <td style="vertical-align:top;width:40pt"> </td> <td style="vertical-align:top;width:20pt"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:16px">•</span></p> </td> <td style="vertical-align:top;width:auto"> <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">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></p> </td> </tr> <tr> <td style="vertical-align:top;width:40pt"> </td> <td style="vertical-align:top;width:20pt"> </td> <td style="vertical-align:top;width:auto"> </td> </tr> <tr> <td style="vertical-align:top;width:40pt"> </td> <td style="vertical-align:top;width:20pt"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:16px">•</span></p> </td> <td style="vertical-align:top;width:auto"> <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">Note 12 - <i>unsecured loans</i>:<i> </i>whether the estimated market discount rate used to estimate the fair value of the unsecured loans is reasonable;</span></p> </td> </tr> <tr> <td style="vertical-align:top;width:40pt"> </td> <td style="vertical-align:top;width:20pt"> </td> <td style="vertical-align:top;width:auto"> </td> </tr> <tr> <td style="vertical-align:top;width:40pt"> </td> <td style="vertical-align:top;width:20pt"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:16px">•</span></p> </td> <td style="vertical-align:top;width:auto"> <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">Note 15 - <i>warrant liabilities</i>: whether the valuation and the volatility assumptions used in the Black Scholes calculations for the warrant liabilities are reasonable;</span></p> </td> </tr> </table> <p style="text-align:justify;margin-top:0pt;margin-bottom:0pt"> </p> <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="vertical-align:top;width:40pt"> </td> <td style="vertical-align:top;width:20pt"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:16px">•</span></p> </td> <td style="vertical-align:top;width:auto"> <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Note 16(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></span></div> </td> </tr> <tr> <td style="vertical-align:top;width:40pt"> </td> <td style="vertical-align:top;width:20pt"> </td> <td style="vertical-align:top;width:auto"> </td> </tr> <tr> <td style="vertical-align:top;width:40pt"> </td> <td style="vertical-align:top;width:20pt"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:16px">•</span></p> </td> <td style="vertical-align:top;width:auto"> <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">Note 16(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-bottom:8pt;margin-top:8pt"><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, 2023, 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> <div style="margin-bottom:0pt"> <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:top;width:40pt"> </td> <td style="vertical-align:top;width:20pt"> <div style="margin:0;padding:0"><span style="font-size:16px;position:relative;top:-4px">•</span></div> </td> <td style="vertical-align:top;width:auto"> <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Note 9 - <i>impairment test of intangible assets</i>: key assumptions underlying recoverable amounts, including current and future market conditions, timing of commercialization, revenue and costs as well as market value inputs; and</span></span></div> </td> </tr> <tr> <td style="vertical-align:top;width:40pt"> </td> <td style="vertical-align:top;width:20pt"> <div style="margin:0;padding:0"><span style="font-size:16px;position:relative;top:-4px">•</span></div> </td> <td style="vertical-align:top;width:auto"> <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Note 18 - <i>Revenue</i>: key assumptions underlying the recognition of revenue based on percentage of completion, including remaining hours to complete.</span></span></div> </td> </tr> </table> </div> </div> </div> </div>
CY2021Q3 kwe Working Capital Deficiency
WorkingCapitalDeficiency
2900000 cad
CY2023 ifrs-full Description Of Accounting Policy For Earnings Per Share Explanatory
DescriptionOfAccountingPolicyForEarningsPerShareExplanatory
<div> <p style="text-align:justify;margin-left:21.3pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><i><strong>(n)</strong></i><span style="width:5.78pt;text-indent:0pt;display:inline-block"> </span><i><strong>Earnings (loss) per share</strong></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;margin-bottom:0pt"><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>
CY2023 kwe Disclosure Of Detailed Information About Trade And Other Receivables Explanatory
DisclosureOfDetailedInformationAboutTradeAndOtherReceivablesExplanatory
<div> <table cellpadding="0" cellspacing="0" style="width:80%"> <tr> <td style="vertical-align:bottom;white-space:nowrap;text-align:left;border-top:0.75pt solid rgb(0, 0, 0);width:59%"> </td> <td style="vertical-align:bottom;white-space:nowrap;text-align:left;padding-left:6pt;border-top:0.75pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;white-space:nowrap;text-align:right;border-top:0.75pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>September 30,</strong></span></span></span></span></td> <td style="vertical-align:bottom;white-space:nowrap;text-align:right;border-top:0.75pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;white-space:nowrap;text-align:left;padding-left:6pt;border-top:0.75pt solid rgb(0, 0, 0);width:1%"> </td> <td style="vertical-align:bottom;white-space:nowrap;text-align:right;border-top:0.75pt solid rgb(0, 0, 0);width:17%"><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="vertical-align:bottom;white-space:nowrap;text-align:right;border-top:0.75pt solid rgb(0, 0, 0);width:2%"> </td> </tr> <tr> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;white-space:nowrap;text-align:left;width:59%"> </td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;white-space:nowrap;text-align:left;padding-left:6pt;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;white-space:nowrap;text-align:right;background-color:rgb(230, 239, 255);width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>2023</strong></span></span></span></span></td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;white-space:nowrap;text-align:right;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;white-space:nowrap;text-align:left;padding-left:6pt;width:1%"> </td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;white-space:nowrap;text-align:right;width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>2022</span></span></span></span></td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;white-space:nowrap;text-align:right;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:59%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Trade receivables</span></span></td> <td style="vertical-align:bottom;text-align:left;padding-left:6pt;background-color:rgb(230, 239, 255);width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>68,530</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;padding-left:6pt;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">114,877</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:59%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Unbilled revenue</span></span></td> <td style="vertical-align:bottom;text-align:left;padding-left:6pt;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>5,211</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;padding-left:6pt;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">8,881</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:59%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Sales tax recoverable</span></span></td> <td style="vertical-align:bottom;text-align:left;padding-left:6pt;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>226,528</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;padding-left:6pt;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">48,124</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;border-bottom:0.75pt solid rgb(0, 0, 0);width:59%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Other receivable</span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:0.75pt solid rgb(0, 0, 0);padding-left:6pt;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;border-bottom:0.75pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:0.75pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:0.75pt solid rgb(0, 0, 0);padding-left:6pt;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;border-bottom:0.75pt solid rgb(0, 0, 0);width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:0.75pt solid rgb(0, 0, 0);width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:59%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Total</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);padding-left:6pt;background-color:rgb(230, 239, 255);width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;text-align:right;border-bottom:1.5pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>300,269</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);padding-left:6pt;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;border-bottom:1.5pt solid rgb(0, 0, 0);width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">171,882</span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:2%"> </td> </tr> </table> </div>
CY2023Q3 ifrs-full Other Current Receivables
OtherCurrentReceivables
0 cad
CY2022Q3 ifrs-full Other Current Receivables
OtherCurrentReceivables
0 cad
CY2023 kwe Disclosure Of Detailed Information About Unbilled Trade And Other Receivables Explanatory
DisclosureOfDetailedInformationAboutUnbilledTradeAndOtherReceivablesExplanatory
<table cellpadding="0" cellspacing="0" style="width:80%"> <tr> <td style="vertical-align:bottom;text-align:left;white-space:nowrap;border-top:0.75pt solid rgb(0, 0, 0);width:59%"> </td> <td style="vertical-align:bottom;text-align:right;white-space:nowrap;padding-left:6pt;background-color:rgb(230, 239, 255);border-top:0.75pt solid rgb(0, 0, 0);width:1%"> </td> <td style="vertical-align:bottom;white-space:nowrap;background-color:rgb(230, 239, 255);border-top:0.75pt solid rgb(0, 0, 0);text-align:right;width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>September 30,</strong></span></span></span></span></td> <td style="vertical-align:bottom;white-space:nowrap;background-color:rgb(230, 239, 255);border-top:0.75pt solid rgb(0, 0, 0);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;white-space:nowrap;padding-left:6pt;border-top:0.75pt solid rgb(0, 0, 0);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;white-space:nowrap;border-top:0.75pt solid rgb(0, 0, 0);width:17%"><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="vertical-align:bottom;text-align:right;white-space:nowrap;border-top:0.75pt solid rgb(0, 0, 0);width:2%"> </td> </tr> <tr> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:left;white-space:nowrap;width:59%"> </td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:left;white-space:nowrap;padding-left:6pt;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:right;white-space:nowrap;background-color:rgb(230, 239, 255);width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>2023</strong></span></span></span></span></td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:right;white-space:nowrap;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:left;white-space:nowrap;padding-left:6pt;width:1%"> </td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:right;white-space:nowrap;width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>2022</span></span></span></span></td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:right;white-space:nowrap;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:59%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Balance, beginning of period</span></span></td> <td style="vertical-align:bottom;text-align:left;padding-left:6pt;background-color:rgb(230, 239, 255);width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>8,881</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;padding-left:6pt;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">308,728</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:59%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Revenue billed during the period</span></span></td> <td style="vertical-align:bottom;text-align:left;padding-left:6pt;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>(3,670</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>)</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;padding-left:6pt;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(308,728</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;border-bottom:0.75pt solid rgb(0, 0, 0);width:59%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Revenue in excess of billings, net of amounts transferred to trade receivables</span></span></td> <td style="vertical-align:bottom;text-align:left;padding-left:6pt;background-color:rgb(230, 239, 255);border-bottom:0.75pt solid rgb(0, 0, 0);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);border-bottom:0.75pt solid rgb(0, 0, 0);width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);border-bottom:0.75pt solid rgb(0, 0, 0);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;padding-left:6pt;border-bottom:0.75pt solid rgb(0, 0, 0);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;border-bottom:0.75pt solid rgb(0, 0, 0);width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">8,881</span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:0.75pt solid rgb(0, 0, 0);width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;border-bottom:0.75pt solid rgb(0, 0, 0);width:59%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Balance, end of period</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:0.75pt solid rgb(0, 0, 0);padding-left:6pt;background-color:rgb(230, 239, 255);width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;text-align:right;border-bottom:0.75pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>5,211</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:0.75pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:0.75pt solid rgb(0, 0, 0);padding-left:6pt;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;border-bottom:0.75pt solid rgb(0, 0, 0);width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">8,881</span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:0.75pt solid rgb(0, 0, 0);width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:59%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Current</span></span></td> <td style="vertical-align:bottom;text-align:left;padding-left:6pt;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;text-align:right;width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>5,211</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;padding-left:6pt;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">8,881</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:59%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Non-current</span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);padding-left:6pt;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;text-align:right;border-bottom:1.5pt solid rgb(0, 0, 0);width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);padding-left:6pt;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;border-bottom:1.5pt solid rgb(0, 0, 0);width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:2%"> </td> </tr> </table>
CY2023 kwe Disclosure Of Detailed Information About Inventories Explanatory
DisclosureOfDetailedInformationAboutInventoriesExplanatory
<div> <div style="margin-left:21.3pt"> <table cellpadding="0" cellspacing="0" style="width:60%"> <tr> <td style="vertical-align:bottom;text-align:left;white-space:nowrap;border-top:0.75pt solid rgb(0, 0, 0);width:48%"> </td> <td style="vertical-align:bottom;text-align:left;white-space:nowrap;background-color:rgb(230, 239, 255);padding-left:6pt;border-top:0.75pt solid rgb(0, 0, 0);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;white-space:nowrap;background-color:rgb(230, 239, 255);border-top:0.75pt solid rgb(0, 0, 0);width:22%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>September 30,</strong></span></span></td> <td style="vertical-align:bottom;text-align:right;white-space:nowrap;background-color:rgb(230, 239, 255);border-top:0.75pt solid rgb(0, 0, 0);width:2%"> </td> <td style="vertical-align:bottom;text-align:right;white-space:nowrap;padding-left:6pt;border-top:0.75pt solid rgb(0, 0, 0);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;white-space:nowrap;border-top:0.75pt solid rgb(0, 0, 0);width:22%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>September 30,</strong></span></span></td> <td style="vertical-align:bottom;text-align:right;white-space:nowrap;border-top:0.75pt solid rgb(0, 0, 0);width:2%"> </td> </tr> <tr> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:left;white-space:nowrap;width:48%"> </td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:left;white-space:nowrap;background-color:rgb(230, 239, 255);padding-left:6pt;width:1%"> </td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:right;white-space:nowrap;background-color:rgb(230, 239, 255);width:22%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>2023</strong></span></span></td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:right;white-space:nowrap;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:left;white-space:nowrap;padding-left:6pt;width:1%"> </td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:right;white-space:nowrap;width:22%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>2022</strong></span></span></td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:right;white-space:nowrap;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:48%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Finished goods</span></span></td> <td style="vertical-align:bottom;text-align:left;padding-left:6pt;background-color:rgb(230, 239, 255);width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:22%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>62,730</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;padding-left:6pt;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:22%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">49,643</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:48%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Work-in-progress</span></span></td> <td style="vertical-align:bottom;text-align:left;padding-left:6pt;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:22%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>116,435</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;padding-left:6pt;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:22%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">21,350</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;border-bottom:0.75pt solid rgb(0, 0, 0);width:48%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Raw materials</span></span></td> <td style="vertical-align:bottom;text-align:left;padding-left:6pt;background-color:rgb(230, 239, 255);border-bottom:0.75pt solid rgb(0, 0, 0);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);border-bottom:0.75pt solid rgb(0, 0, 0);width:22%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>363,223</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);border-bottom:0.75pt solid rgb(0, 0, 0);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;padding-left:6pt;border-bottom:0.75pt solid rgb(0, 0, 0);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;border-bottom:0.75pt solid rgb(0, 0, 0);width:22%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">322,545</span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:0.75pt solid rgb(0, 0, 0);width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:48%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Total</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;padding-left:6pt;background-color:rgb(230, 239, 255);border-bottom:1.5pt solid rgb(0, 0, 0);width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);border-bottom:1.5pt solid rgb(0, 0, 0);width:22%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>542,388</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);border-bottom:1.5pt solid rgb(0, 0, 0);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;padding-left:6pt;border-bottom:1.5pt solid rgb(0, 0, 0);width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;border-bottom:1.5pt solid rgb(0, 0, 0);width:22%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">393,538</span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:2%"> </td> </tr> </table> </div> </div>
CY2021 ifrs-full Inventory Writedown2011
InventoryWritedown2011
0 cad
CY2023 ifrs-full Disclosure Of Detailed Information About Property Plant And Equipment Explanatory
DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory
<div> <table border="0" cellpadding="0" cellspacing="0" style="width:100%;border-collapse:collapse;font-size:9pt;border-color:#000000"> <tr> <td style="text-align:left;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;width:1%;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;width:1%;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:9pt"><span style="font-family:Times New Roman,Times,serif"><span><strong>Office</strong></span></span></span></td> <td style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom;width:1%;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;width:1%;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;width:1%;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;width:1%;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;width:1%;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;width:1%"> </td> </tr> <tr> <td style="text-align:left;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;width:1%;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;width:1%;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 style="font-family:Times New Roman,Times,serif"><span><strong>furniture</strong></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:1%;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 style="font-family:Times New Roman,Times,serif"><span><strong>LRIP</strong></span></span></span></td> <td rowspan="2" style="text-align:right;vertical-align:bottom;width:1%;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;width:1%;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;width:1%;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 style="font-family:Times New Roman,Times,serif"><span><strong>Sales</strong></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:1%;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;width:1%"> </td> </tr> <tr> <td style="text-align:left;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 style="font-family:Times New Roman,Times,serif"><span><strong>Computer</strong></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:1%;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 style="font-family:Times New Roman,Times,serif"><span><strong>Computer</strong></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:1%;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 style="font-family:Times New Roman,Times,serif"><span><strong>and</strong></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:1%;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 style="font-family:Times New Roman,Times,serif"><span><strong>R&amp;D</strong></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:1%;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 style="font-family:Times New Roman,Times,serif"><span><strong>Leasehold</strong></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:1%;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 style="font-family:Times New Roman,Times,serif"><span><strong>demo</strong></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:1%;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;width:1%"> </td> </tr> <tr> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;white-space:nowrap"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span><strong>Cost</strong></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 style="font-family:Times New Roman,Times,serif"><span><strong>equipment</strong></span></span></span></td> <td style="text-align:right;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;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 style="font-family:Times New Roman,Times,serif"><span><strong>software</strong></span></span></span></td> <td style="text-align:right;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;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 style="font-family:Times New Roman,Times,serif"><span><strong>equipment</strong></span></span></span></td> <td style="text-align:right;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;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 style="font-family:Times New Roman,Times,serif"><span><strong>equipment</strong><sup><strong>(1)</strong></sup></span></span></span></td> <td style="text-align:right;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;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 style="font-family:Times New Roman,Times,serif"><span><strong>equipment </strong></span></span></span></td> <td style="text-align:right;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;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 style="font-family:Times New Roman,Times,serif"><span><strong>improvements</strong></span></span></span></td> <td style="text-align:right;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;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 style="font-family:Times New Roman,Times,serif"><span><strong>equipment</strong></span></span></span></td> <td style="text-align:right;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;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 style="font-family:Times New Roman,Times,serif"><span><strong>Total</strong></span></span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%"> </td> </tr> <tr> <td style="text-align:left;vertical-align:bottom"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>Balance at September 30, 2021</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>59,757</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>90,116</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>217,940</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>117,237</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>548,626</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>1,033,676</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> </tr> <tr> <td style="text-align:left;vertical-align:bottom"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>Additions</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>50,849</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>5,129</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>10,817</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>77,559</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>21,864</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>19,800</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>1,460</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>187,478</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> </tr> <tr> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>Disposals</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:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>(3,800</span></span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><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:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><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: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:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><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: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:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><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: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:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><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: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:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><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: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:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><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: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:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>(3,800</span></span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>)</span></span></span></td> </tr> <tr> <td style="text-align:left;vertical-align:bottom"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>Balance at September 30, 2022</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>106,806</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>5,129</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>100,933</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>77,559</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>239,804</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>137,037</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>550,086</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>1,217,354</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> </tr> <tr> <td style="text-align:left;vertical-align:bottom"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>Additions</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>37,047</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>8,645</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>20,099</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>2,680</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>108,478</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>176,949</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> </tr> <tr> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>Disposals</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:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><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: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:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><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: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:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><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: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:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><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: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:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><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: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:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>(7,925</span></span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><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:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>(549,330</span></span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><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:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>(557,255</span></span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>)</span></span></span></td> </tr> <tr> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;background-color:#e6efff"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>Balance at September 30, 2023</span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:6%;background-color:#e6efff"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>143,853</span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:6%;background-color:#e6efff"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>5,129</span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:6%;background-color:#e6efff"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>109,578</span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:6%;background-color:#e6efff"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>97,658</span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:6%;background-color:#e6efff"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>239,804</span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:6%;background-color:#e6efff"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>131,792</span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:6%;background-color:#e6efff"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>109,234</span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:6%;background-color:#e6efff"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>837,048</span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"> </td> </tr> <tr> <td style="text-align:left;vertical-align:bottom"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;white-space:nowrap"> </td> <td style="text-align:right;vertical-align:bottom;width:6%;white-space:nowrap"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;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:6%;white-space:nowrap"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;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:6%;white-space:nowrap"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;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:6%;white-space:nowrap"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;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:6%;white-space:nowrap"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;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:6%;white-space:nowrap"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;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:6%;white-space:nowrap"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;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:6%;white-space:nowrap"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> </tr> <tr> <td style="text-align:left;vertical-align:bottom"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;white-space:nowrap"> </td> <td style="text-align:right;vertical-align:bottom;width:6%;white-space:nowrap"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;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:6%;white-space:nowrap"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;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:6%;white-space:nowrap"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span><strong>Office</strong></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;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:6%;white-space:nowrap"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;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:6%;white-space:nowrap"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;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:6%;white-space:nowrap"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;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:6%;white-space:nowrap"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;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:6%;white-space:nowrap"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> </tr> <tr> <td style="text-align:left;vertical-align:bottom"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;white-space:nowrap"> </td> <td style="text-align:right;vertical-align:bottom;width:6%;white-space:nowrap"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;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:6%;white-space:nowrap"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;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:6%;white-space:nowrap"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span><strong>furniture</strong></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;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:6%;white-space:nowrap"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;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:6%;white-space:nowrap"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;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:6%;white-space:nowrap"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;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:6%;white-space:nowrap"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span><strong>Sales</strong></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;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:6%;white-space:nowrap"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> </tr> <tr> <td style="text-align:left;vertical-align:bottom"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;white-space:nowrap"> </td> <td style="text-align:right;vertical-align:bottom;width:6%;white-space:nowrap"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span><strong>Computer</strong></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;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:6%;white-space:nowrap"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span><strong>Computer</strong></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;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:6%;white-space:nowrap"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span><strong>and</strong></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;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:6%;white-space:nowrap"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span><strong>Moulding</strong></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;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:6%;white-space:nowrap"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span><strong>R&amp;D</strong></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;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:6%;white-space:nowrap"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span><strong>Leasehold</strong></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;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:6%;white-space:nowrap"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span><strong>demo</strong></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;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:6%;white-space:nowrap"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> </tr> <tr> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span><strong>Accumulated depreciation</strong></span></span></span></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:6%;white-space:nowrap"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span><strong>equipment</strong></span></span></span></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: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:6%;white-space:nowrap"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span><strong>software</strong></span></span></span></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: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:6%;white-space:nowrap"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span><strong>equipment</strong></span></span></span></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: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:6%;white-space:nowrap"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span><strong>equipment</strong></span></span></span></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: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:6%;white-space:nowrap"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span><strong>equipments</strong></span></span></span></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: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:6%;white-space:nowrap"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span><strong>improvement</strong></span></span></span></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: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:6%;white-space:nowrap"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span><strong>equipment</strong></span></span></span></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: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:6%;white-space:nowrap"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span><strong>Total</strong></span></span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%"> </td> </tr> <tr> <td style="text-align:left;vertical-align:bottom"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>Balance at September 30, 2021</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>18,398</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>40,364</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>38,287</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>16,534</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>16,444</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>130,027</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> </tr> <tr> <td style="text-align:left;vertical-align:bottom"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>Depreciation</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>26,762</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>1,254</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>19,067</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>7,002</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>46,219</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>27,915</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>129,262</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>257,481</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> </tr> <tr> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>Disposals</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:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>(2,635</span></span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><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:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><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: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:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><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: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:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><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: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:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><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: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:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><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: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:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><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: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:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>(2,635</span></span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>)</span></span></span></td> </tr> <tr> <td style="text-align:left;vertical-align:bottom"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>Balance at September 30, 2022</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>42,525</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>1,254</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>59,431</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>7,002</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>84,506</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>44,449</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>145,706</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>384,873</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> </tr> <tr> <td style="text-align:left;vertical-align:bottom"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>Depreciation</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>34,937</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>1,710</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>20,753</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>18,749</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>50,618</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>21,141</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>153,045</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>300,953</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> </tr> <tr> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>Disposals</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:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><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: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:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><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: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:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><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: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:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><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: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:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><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: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:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>(7,925</span></span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><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:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>(258,149</span></span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><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:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>(266,074</span></span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>)</span></span></span></td> </tr> <tr> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;background-color:#e6efff"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>Balance at September 30, 2023</span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:6%;background-color:#e6efff"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>77,462</span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:6%;background-color:#e6efff"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>2,964</span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:6%;background-color:#e6efff"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>80,184</span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:6%;background-color:#e6efff"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>25,751</span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:6%;background-color:#e6efff"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>135,124</span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:6%;background-color:#e6efff"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>57,665</span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:6%;background-color:#e6efff"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>40,602</span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:6%;background-color:#e6efff"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>419,752</span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"> </td> </tr> <tr> <td style="text-align:left;vertical-align:bottom"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:6%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:6%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:6%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:6%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:6%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:6%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:6%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:6%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> </tr> <tr> <td style="text-align:left;vertical-align:bottom"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>Carrying value at September 30, 2022</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>64,281</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>3,875</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>41,502</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>70,557</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>155,298</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>92,588</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>404,380</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:6%"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>832,481</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> </tr> <tr> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;background-color:#e6efff"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>Carrying value at September 30, 2023</span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:6%;background-color:#e6efff"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>66,391</span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:6%;background-color:#e6efff"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>2,165</span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:6%;background-color:#e6efff"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>29,394</span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:6%;background-color:#e6efff"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>71,907</span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:6%;background-color:#e6efff"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>104,680</span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:6%;background-color:#e6efff"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>74,127</span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:6%;background-color:#e6efff"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>68,632</span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:6%;background-color:#e6efff"><span style="font-size:9pt"><span style="font-family:Times New Roman,Times,serif"><span>417,296</span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"> </td> </tr> </table> </div>
CY2023 ifrs-full Disclosure Of Detailed Information About Intangible Assets Explanatory
DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory
<div> <div style="margin-left:21pt"> <table border="0" cellpadding="0" cellspacing="0" style="width:100%;border-collapse:collapse;font-size:8pt;border-color:#000000"> <tr> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;border-top:0.75pt solid #000000"> </td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;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-family:Times New Roman,Times,serif">KWE Inc</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;width:9%;white-space:nowrap;border-top:0.75pt solid #000000"><span style="font-family:Times New Roman,Times,serif">KWE PSSC</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;width:9%;white-space:nowrap;border-top:0.75pt solid #000000"><span style="font-family:Times New Roman,Times,serif">KWE PSSC</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-family:Times New Roman,Times,serif">POC</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-family:Times New Roman,Times,serif">POC</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-family:Times New Roman,Times,serif">POC</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"> </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"> </td> <td style="text-align:right;vertical-align:bottom"> </td> <td style="text-align:right;vertical-align:bottom;white-space:nowrap"><span style="font-family:Times New Roman,Times,serif"><strong>Phantom</strong><sup><strong>TM</strong></sup></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;width:9%;white-space:nowrap"><span style="font-family:Times New Roman,Times,serif"><strong>PARA OPS</strong><sup><strong>TM</strong></sup></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;width:9%;white-space:nowrap"><span style="font-family:Times New Roman,Times,serif"><strong>PARA OPS</strong><sup><strong>TM</strong></sup></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-family:Times New Roman,Times,serif"><strong>ARWEN</strong><sup><strong>TM</strong></sup></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-family:Times New Roman,Times,serif"><strong>Customer</strong></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-family:Times New Roman,Times,serif"><strong>Purchase</strong></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"> </td> </tr> <tr> <td style="border-bottom:0.75pt solid #000000;vertical-align:bottom"><span style="font-family:Times New Roman,Times,serif"><strong>Cost</strong></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;white-space:nowrap"><span style="font-family:Times New Roman,Times,serif"><strong>System</strong></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;width:9%;white-space:nowrap"><span style="font-family:Times New Roman,Times,serif"><strong>System</strong></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;width:9%;white-space:nowrap"><span style="font-family:Times New Roman,Times,serif"><strong>Patent</strong></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-family:Times New Roman,Times,serif"><strong>Tradename</strong></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-family:Times New Roman,Times,serif"><strong>Relationships</strong></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-family:Times New Roman,Times,serif"><strong>Orders</strong></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-family:Times New Roman,Times,serif"><strong>Total</strong></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">Balance at September 30, 2021</span></td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif">$</span></td> <td style="text-align:right;vertical-align:bottom;width:8%"><span style="font-family:Times New Roman,Times,serif">564,700</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">$</span></td> <td style="text-align:right;vertical-align:bottom;width:9%"><span style="font-family:Times New Roman,Times,serif">2,906,219</span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif">$</span></td> <td style="text-align:right;vertical-align:bottom;width:9%"><span style="font-family:Times New Roman,Times,serif">-</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">$</span></td> <td style="text-align:right;vertical-align:bottom;width:8%"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif">$</span></td> <td style="text-align:right;vertical-align:bottom;width:8%"><span style="font-family:Times New Roman,Times,serif">-</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">$</span></td> <td style="text-align:right;vertical-align:bottom;width:8%"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif">$</span></td> <td style="text-align:right;vertical-align:bottom;width:8%"><span style="font-family:Times New Roman,Times,serif">3,470,919</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">Additions</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-family:Times New Roman,Times,serif">584,885</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:9%"><span style="font-family:Times New Roman,Times,serif">562,996</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:9%"><span style="font-family:Times New Roman,Times,serif">28,783</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-family:Times New Roman,Times,serif">-</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-family:Times New Roman,Times,serif">-</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-family:Times New Roman,Times,serif">-</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-family:Times New Roman,Times,serif">1,176,664</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">Acquisition</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-family:Times New Roman,Times,serif">-</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:9%"><span style="font-family:Times New Roman,Times,serif">-</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:9%"><span style="font-family:Times New Roman,Times,serif">-</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-family:Times New Roman,Times,serif">44,000</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-family:Times New Roman,Times,serif">50,000</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-family:Times New Roman,Times,serif">100,000</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-family:Times New Roman,Times,serif">194,000</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">Amortization</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-family:Times New Roman,Times,serif">-</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:9%"><span style="font-family:Times New Roman,Times,serif">-</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:9%"><span style="font-family:Times New Roman,Times,serif">-</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-family:Times New Roman,Times,serif">(6,968</span></td> <td style="text-align:left;vertical-align:bottom;width:2%"><span style="font-family:Times New Roman,Times,serif">)</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-family:Times New Roman,Times,serif">(3,959</span></td> <td style="text-align:left;vertical-align:bottom;width:2%"><span style="font-family:Times New Roman,Times,serif">)</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-family:Times New Roman,Times,serif">-</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-family:Times New Roman,Times,serif">(10,927</span></td> <td style="text-align:left;vertical-align:bottom;width:2%"><span style="font-family:Times New Roman,Times,serif">)</span></td> </tr> <tr> <td style="border-bottom:0.75pt solid #000000;vertical-align:bottom"><span style="font-family:Times New Roman,Times,serif">Recognition of open orders</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-family:Times New Roman,Times,serif">-</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:9%"><span style="font-family:Times New Roman,Times,serif">-</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:9%"><span style="font-family:Times New Roman,Times,serif">-</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-family:Times New Roman,Times,serif">-</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-family:Times New Roman,Times,serif">-</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-family:Times New Roman,Times,serif">(87,802</span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%"><span style="font-family:Times New Roman,Times,serif">)</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-family:Times New Roman,Times,serif">(87,802</span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%"><span style="font-family:Times New Roman,Times,serif">)</span></td> </tr> <tr> <td style="vertical-align:bottom"><span style="font-family:Times New Roman,Times,serif">Balance at September 30, 2022</span></td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif">$</span></td> <td style="text-align:right;vertical-align:bottom;width:8%"><span style="font-family:Times New Roman,Times,serif">1,149,585</span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif">$</span></td> <td style="text-align:right;vertical-align:bottom;width:9%"><span style="font-family:Times New Roman,Times,serif">3,469,215</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">$</span></td> <td style="text-align:right;vertical-align:bottom;width:9%"><span style="font-family:Times New Roman,Times,serif">28,783</span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif">$</span></td> <td style="text-align:right;vertical-align:bottom;width:8%"><span style="font-family:Times New Roman,Times,serif">37,032</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">$</span></td> <td style="text-align:right;vertical-align:bottom;width:8%"><span style="font-family:Times New Roman,Times,serif">46,041</span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif">$</span></td> <td style="text-align:right;vertical-align:bottom;width:8%"><span style="font-family:Times New Roman,Times,serif">12,198</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></td> <td style="text-align:right;vertical-align:bottom;width:8%"><span style="font-family:Times New Roman,Times,serif">4,742,854</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">Additions</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-family:Times New Roman,Times,serif">19,855</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:9%"><span style="font-family:Times New Roman,Times,serif">1,091,819</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:9%"><span style="font-family:Times New Roman,Times,serif">11,512</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-family:Times New Roman,Times,serif">-</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-family:Times New Roman,Times,serif">-</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-family:Times New Roman,Times,serif">-</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-family:Times New Roman,Times,serif">1,123,186</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">Impairment charge</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-family:Times New Roman,Times,serif">(1,169,440</span></td> <td style="text-align:left;vertical-align:bottom;width:2%"><span style="font-family:Times New Roman,Times,serif">)</span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:9%"><span style="font-family:Times New Roman,Times,serif">-</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:9%"><span style="font-family:Times New Roman,Times,serif">-</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-family:Times New Roman,Times,serif">-</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-family:Times New Roman,Times,serif">-</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-family:Times New Roman,Times,serif">-</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-family:Times New Roman,Times,serif">(1,169,440</span></td> <td style="text-align:left;vertical-align:bottom;width:2%"><span style="font-family:Times New Roman,Times,serif">)</span></td> </tr> <tr> <td style="vertical-align:bottom"><span style="font-family:Times New Roman,Times,serif">Amortization</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-family:Times New Roman,Times,serif">-</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:9%"><span style="font-family:Times New Roman,Times,serif">(562,640</span></td> <td style="text-align:left;vertical-align:bottom;width:2%"><span style="font-family:Times New Roman,Times,serif">)</span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:9%"><span style="font-family:Times New Roman,Times,serif">-</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-family:Times New Roman,Times,serif">(8,800</span></td> <td style="text-align:left;vertical-align:bottom;width:2%"><span style="font-family:Times New Roman,Times,serif">)</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-family:Times New Roman,Times,serif">(5,000</span></td> <td style="text-align:left;vertical-align:bottom;width:2%"><span style="font-family:Times New Roman,Times,serif">)</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-family:Times New Roman,Times,serif">-</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-family:Times New Roman,Times,serif">(576,440</span></td> <td style="text-align:left;vertical-align:bottom;width:2%"><span style="font-family:Times New Roman,Times,serif">)</span></td> </tr> <tr> <td style="border-bottom:0.75pt solid #000000;vertical-align:bottom"><span style="font-family:Times New Roman,Times,serif">Recognition of open orders</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-family:Times New Roman,Times,serif">-</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:9%"><span style="font-family:Times New Roman,Times,serif">-</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:9%"><span style="font-family:Times New Roman,Times,serif">-</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-family:Times New Roman,Times,serif">-</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-family:Times New Roman,Times,serif">-</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-family:Times New Roman,Times,serif">(7,811</span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%"><span style="font-family:Times New Roman,Times,serif">)</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-family:Times New Roman,Times,serif">(7,811</span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%"><span style="font-family:Times New Roman,Times,serif">)</span></td> </tr> <tr> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><strong>Balance at September 30, 2023</strong></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:8%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:9%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><strong>3,998,394</strong></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:9%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><strong>40,295</strong></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:8%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><strong>28,232</strong></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:8%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><strong>41,041</strong></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:8%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><strong>4,387</strong></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:8%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><strong>4,112,350</strong></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> </tr> </table> </div> </div>
CY2023 kwe Recognition Of Open Orders Intangible Assets Other Than Goodwill
RecognitionOfOpenOrdersIntangibleAssetsOtherThanGoodwill
7811 cad
CY2023 kwe Disclosure Of Detailed Information About Accounts Payable And Accrued Liabilities Explanatory
DisclosureOfDetailedInformationAboutAccountsPayableAndAccruedLiabilitiesExplanatory
<div> <div style="margin-left:21.3pt;margin-bottom:0pt"> <table cellpadding="0" cellspacing="0" style="width:70%"> <tr> <td style="vertical-align:bottom;text-align:left;white-space:nowrap;border-top:0.75pt solid rgb(0, 0, 0);width:58%"> </td> <td style="vertical-align:bottom;text-align:right;white-space:nowrap;padding-left:6pt;background-color:rgb(230, 239, 255);border-top:0.75pt solid rgb(0, 0, 0);width:1%"> </td> <td style="vertical-align:bottom;white-space:nowrap;text-align:right;background-color:rgb(230, 239, 255);border-top:0.75pt solid rgb(0, 0, 0);width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>September 30,</strong></span></span></span></span></td> <td style="vertical-align:bottom;white-space:nowrap;text-align:right;background-color:rgb(230, 239, 255);border-top:0.75pt solid rgb(0, 0, 0);width:2%"> </td> <td style="vertical-align:bottom;white-space:nowrap;text-align:right;padding-left:6pt;border-top:0.75pt solid rgb(0, 0, 0);width:1%"> </td> <td style="vertical-align:bottom;white-space:nowrap;text-align:right;border-top:0.75pt solid rgb(0, 0, 0);width:17%"><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="vertical-align:bottom;border-top:0.75pt solid rgb(0, 0, 0);width:2%"> </td> </tr> <tr> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:left;white-space:nowrap;width:58%"> </td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:left;white-space:nowrap;padding-left:6pt;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;white-space:nowrap;text-align:right;background-color:rgb(230, 239, 255);width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>2023</strong></span></span></span></span></td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;white-space:nowrap;text-align:right;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;white-space:nowrap;text-align:right;padding-left:6pt;width:1%"> </td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;white-space:nowrap;text-align:right;width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>2022</span></span></span></span></td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:right;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:58%"><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;text-align:left;padding-left:6pt;background-color:rgb(230, 239, 255);width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>$</strong></span></span></span></span></td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>367,128</strong></span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;padding-left:6pt;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></td> <td style="vertical-align:bottom;text-align:right;width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>2,292,954</span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:58%"><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;text-align:left;padding-left:6pt;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>1,189,678</strong></span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;padding-left:6pt;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>1,045,409</span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:58%"><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;text-align:left;padding-left:6pt;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>93,070</strong></span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;padding-left:6pt;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>1,116,203</span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;border-bottom:0.75pt solid rgb(0, 0, 0);width:58%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Interest payable</span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:0.75pt solid rgb(0, 0, 0);padding-left:6pt;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;border-bottom:0.75pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>-</strong></span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:0.75pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:0.75pt solid rgb(0, 0, 0);padding-left:6pt;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;border-bottom:0.75pt solid rgb(0, 0, 0);width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>4,915</span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:0.75pt solid rgb(0, 0, 0);width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:58%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>Total</strong></span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;padding-left:6pt;background-color:rgb(230, 239, 255);border-bottom:1.5pt solid rgb(0, 0, 0);width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>$</strong></span></span></span></span></td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);border-bottom:1.5pt solid rgb(0, 0, 0);width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>1,649,876</strong></span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);border-bottom:1.5pt solid rgb(0, 0, 0);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;padding-left:6pt;border-bottom:1.5pt solid rgb(0, 0, 0);width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></td> <td style="vertical-align:bottom;text-align:right;border-bottom:1.5pt solid rgb(0, 0, 0);width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>4,459,481</span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:2%"> </td> </tr> </table> </div> </div>
CY2023 ifrs-full Disclosure Of Information About Key Management Personnel Explanatory
DisclosureOfInformationAboutKeyManagementPersonnelExplanatory
<div> <table cellpadding="0" cellspacing="0" style="width:70%"> <tr> <td style="vertical-align:bottom;text-align:left;border-top:0.75pt solid rgb(0, 0, 0);white-space:nowrap;width:40%"> </td> <td style="vertical-align:bottom;text-align:left;border-top:0.75pt solid rgb(0, 0, 0);white-space:nowrap;background-color:rgb(230, 239, 255);padding-left:6pt;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;border-top:0.75pt solid rgb(0, 0, 0);white-space:nowrap;background-color:rgb(230, 239, 255);width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>Year ended</strong></span></span></span></span></td> <td style="vertical-align:bottom;text-align:right;border-top:0.75pt solid rgb(0, 0, 0);white-space:nowrap;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;border-top:0.75pt solid rgb(0, 0, 0);white-space:nowrap;padding-left:6pt;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;border-top:0.75pt solid rgb(0, 0, 0);white-space:nowrap;width:17%"><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="vertical-align:bottom;text-align:right;border-top:0.75pt solid rgb(0, 0, 0);white-space:nowrap;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;border-top:0.75pt solid rgb(0, 0, 0);white-space:nowrap;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;border-top:0.75pt solid rgb(0, 0, 0);white-space:nowrap;width:17%"><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="vertical-align:bottom;text-align:right;border-top:0.75pt solid rgb(0, 0, 0);white-space:nowrap;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;white-space:nowrap;width:40%"> </td> <td style="vertical-align:bottom;text-align:left;white-space:nowrap;background-color:rgb(230, 239, 255);padding-left:6pt;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;white-space:nowrap;background-color:rgb(230, 239, 255);width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>September 30,</strong></span></span></span></span></td> <td style="vertical-align:bottom;text-align:right;white-space:nowrap;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;white-space:nowrap;padding-left:6pt;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;white-space:nowrap;width:17%"><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="vertical-align:bottom;text-align:right;white-space:nowrap;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;white-space:nowrap;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;white-space:nowrap;width:17%"><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="vertical-align:bottom;text-align:right;white-space:nowrap;width:2%"> </td> </tr> <tr> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:left;white-space:nowrap;width:40%"> </td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:left;white-space:nowrap;background-color:rgb(230, 239, 255);padding-left:6pt;width:1%"> </td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:right;white-space:nowrap;background-color:rgb(230, 239, 255);width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>2023</strong></span></span></span></span></td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:right;white-space:nowrap;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:left;white-space:nowrap;padding-left:6pt;width:1%"> </td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:right;white-space:nowrap;width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>2022</span></span></span></span></td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:right;white-space:nowrap;width:2%"> </td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:left;white-space:nowrap;width:1%"> </td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:right;white-space:nowrap;width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>2021</span></span></span></span></td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:right;white-space:nowrap;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:40%"><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="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);padding-left:6pt;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>$</strong></span></span></span></span></td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>505,026</strong></span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;padding-left:6pt;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></td> <td style="vertical-align:bottom;text-align:right;width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>641,338</span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></td> <td style="vertical-align:bottom;text-align:right;width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>427,252</span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:33%"><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="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);padding-left:6pt;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>628,264</strong></span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;padding-left:6pt;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>529,529</span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:17%"><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;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:33%"><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="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);padding-left:6pt;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>130,000</strong></span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;padding-left:6pt;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>70,000</span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>85,000</span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;border-bottom:0.75pt solid rgb(0, 0, 0);width:33%"><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="vertical-align:bottom;text-align:left;border-bottom:0.75pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);padding-left:6pt;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;border-bottom:0.75pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>167,027</strong></span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:0.75pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:0.75pt solid rgb(0, 0, 0);padding-left:6pt;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;border-bottom:0.75pt solid rgb(0, 0, 0);width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>860,400</span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:0.75pt solid rgb(0, 0, 0);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:0.75pt solid rgb(0, 0, 0);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;border-bottom:0.75pt solid rgb(0, 0, 0);width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>988,716</span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:0.75pt solid rgb(0, 0, 0);width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:33%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Total</span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);padding-left:6pt;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>$</strong></span></span></span></span></td> <td style="vertical-align:bottom;text-align:right;border-bottom:1.5pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>1,430,317</strong></span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);padding-left:6pt;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></td> <td style="vertical-align:bottom;text-align:right;border-bottom:1.5pt solid rgb(0, 0, 0);width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>2,101,267</span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></td> <td style="vertical-align:bottom;text-align:right;border-bottom:1.5pt solid rgb(0, 0, 0);width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>1,680,968</span></span></span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:2%"> </td> </tr> </table> </div>
CY2023 ifrs-full Disclosure Of Additional Information About Leasing Activities For Lessee Explanatory
DisclosureOfAdditionalInformationAboutLeasingActivitiesForLesseeExplanatory
<div> <div> <table border="0" cellpadding="0" cellspacing="0" style="width:80%;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"><span><span><strong>Current</strong></span></span></span></span></td> <td style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom;white-space:nowrap"> </td> <td colspan="1" style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom;white-space:nowrap"> </td> <td colspan="1" 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><strong>Non-current</strong></span></span></span></span></td> <td colspan="1" 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"> </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><strong>Offices</strong></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><strong>Portion</strong></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><strong>portion</strong></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 at September 30, 2021</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>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>307,909</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</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>32,288</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>275,621</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>Lease payments (including interest)</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>(62,400</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%"> </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>-</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>-</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>Interest expense</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>30,112</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>-</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>-</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:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>Balance at September 30, 2022</strong></span></span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>$</strong></span></span></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>275,621</strong></span></span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>$</strong></span></span></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>69,150</strong></span></span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>$</strong></span></span></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>206,471</strong></span></span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;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"><span><span>Additions</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>228,020</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>-</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>-</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>Lease payments (including interest)</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>(111,903</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%"> </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>-</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>-</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>Interest expense</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>37,785</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>-</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>-</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:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>Balance at September 30, 2023</strong></span></span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>$</strong></span></span></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>429,523</strong></span></span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>$</strong></span></span></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>127,116</strong></span></span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>$</strong></span></span></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>302,407</strong></span></span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> </tr> </table> </div> </div>
CY2023 ifrs-full Disclosure Of Maturity Analysis Of Operating Lease Payments Explanatory
DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsExplanatory
<div> <div> <table border="0" cellpadding="0" cellspacing="0" style="width:70%;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:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>September 30,</strong></span></span></span></span></td> <td style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"> </td> <td style="text-align:right;border-top: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;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-top:0.75pt solid #000000;vertical-align:bottom"> </td> </tr> <tr> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom"> </td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;background-color:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>2023</strong></span></span></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"> </td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;white-space:nowrap;padding-left:6pt"> </td> <td style="text-align:right;border-bottom: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>2022</span></span></span></span></td> <td style="text-align:right;border-bottom:1.5pt 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:#e6efff;padding-left:6pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>$</strong></span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:22%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>197,367</strong></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%;padding-left:6pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:22%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>93,600</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> </tr> <tr> <td style="border-bottom:0.75pt solid #000000;vertical-align:bottom"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>One to five years</span></span></span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:22%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>361,388</strong></span></span></span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%;padding-left:6pt"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:22%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>234,000</span></span></span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%"> </td> </tr> <tr> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Total</span></span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff;padding-left:6pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>$</strong></span></span></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:22%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>558,755</strong></span></span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </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></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>327,600</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> </div>
CY2023 kwe Disclosure Of Detailed Information About Contract Liabilities Explanatory
DisclosureOfDetailedInformationAboutContractLiabilitiesExplanatory
<div> <div> <table border="0" cellpadding="0" cellspacing="0" style="width:70%;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:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>September 30,</strong></span></span></span></span></td> <td style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"> </td> <td colspan="1" style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom;white-space:nowrap;padding-left:6pt"> </td> <td colspan="1" 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>September 30,</span></span></span></span></td> <td colspan="1" 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:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>2023</strong></span></span></span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;white-space:nowrap;padding-left:6pt"> </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>2022</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">Balance, beginning of fiscal year</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff;padding-left:6pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="text-align:right;vertical-align:bottom;width:17%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>47,271</strong></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%;padding-left:6pt"><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:17%"><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">Acquired in acquisition of POC (see Note 4(a))</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;vertical-align:bottom;width:17%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></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%;padding-left:6pt"> </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">29,759</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:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;vertical-align:bottom;width:17%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>120,970</strong></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%;padding-left:6pt"> </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">17,512</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:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:17%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>(47,271</strong></span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>)</strong></span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%;padding-left:6pt"> </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></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"><strong>Balance, end of fiscal year</strong></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff;padding-left:6pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:17%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>120,970</strong></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </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></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">47,271</span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%"> </td> </tr> </table> </div> </div>
CY2023 kwe Disclosure Of Warrant Liabilities Explanatory
DisclosureOfWarrantLiabilitiesExplanatory
<div> <p style="text-align:justify;margin-top:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span><strong>15.</strong><span style="width:8.8pt;display:inline-block"> </span><strong>Warrant liabilities</strong></span></span></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><span><span>The following is a reconciliation of warrant liabilities since September 30, 2022:</span></span></span></span></span></span></p> <div> <div> <div> <div style="margin-left:21pt"> <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 colspan="1" style="text-align:center;border-bottom:0.75pt solid #000000;vertical-align:bottom;border-top:0.75pt solid #000000;white-space:nowrap"> </td> <td colspan="7" style="text-align:center;border-bottom:0.75pt solid #000000;vertical-align:bottom;border-top:0.75pt solid #000000;white-space:nowrap"><span style="font-family:Times New Roman,Times,serif"><span><strong>U.S. IPO and Canadian Offering</strong></span></span></td> <td colspan="1" style="text-align:center;border-bottom:0.75pt solid transparent;vertical-align:bottom;border-top:0.75pt solid #000000;white-space:nowrap"> </td> <td colspan="1" style="text-align:center;border-bottom:0.75pt solid #000000;vertical-align:bottom;border-top:0.75pt solid #000000;white-space:nowrap"> </td> <td colspan="4" style="text-align:center;border-bottom:0.75pt solid #000000;vertical-align:bottom;border-top:0.75pt solid #000000;white-space:nowrap"><span style="font-family:Times New Roman,Times,serif"><span><strong>Private Placement</strong></span></span></td> <td colspan="1" style="text-align:center;border-bottom:0.75pt solid transparent;vertical-align:bottom;border-top:0.75pt solid #000000;white-space:nowrap"> </td> <td style="text-align:center;border-bottom:0.75pt solid #000000;vertical-align:bottom;border-top:0.75pt solid #000000;white-space:nowrap"> </td> <td style="text-align:center;border-bottom:0.75pt solid #000000;vertical-align:bottom;border-top:0.75pt solid #000000;white-space:nowrap"><span style="font-family:Times New Roman,Times,serif"><span><strong>Debt Settlement</strong></span></span></td> <td style="text-align:center;border-bottom:0.75pt solid transparent;vertical-align:bottom;border-top:0.75pt solid #000000;white-space:nowrap"> </td> <td style="text-align:center;vertical-align:bottom;border-top:0.75pt solid #000000;white-space:nowrap"> </td> <td style="text-align:center;vertical-align:bottom;border-top:0.75pt solid #000000;white-space:nowrap"> </td> <td style="text-align:center;vertical-align:bottom;border-top:0.75pt solid #000000;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-family:Times New Roman,Times,serif"><span><strong>Over-allotment</strong></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: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-family:Times New Roman,Times,serif"><span><strong>2022</strong></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-family:Times New Roman,Times,serif"><span><strong>Pre-Funded</strong></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-family:Times New Roman,Times,serif"><span><strong>Over-allotment</strong></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-family:Times New Roman,Times,serif"><span><strong>2023</strong></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-family:Times New Roman,Times,serif"><span><strong>Pre-Funded</strong></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> </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-family:Times New Roman,Times,serif"><span><strong>Warrants</strong></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-family:Times New Roman,Times,serif"><span><strong>Warrants</strong></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-family:Times New Roman,Times,serif"><span><strong>Warrants</strong></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-family:Times New Roman,Times,serif"><span><strong>Warrants</strong></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-family:Times New Roman,Times,serif"><span><strong>Warrants</strong></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-family:Times New Roman,Times,serif"><span><strong>Warrants</strong></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-family:Times New Roman,Times,serif"><span><strong>Total</strong></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-family:Times New Roman,Times,serif"><span>Balance, beginning of period</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><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-family:Times New Roman,Times,serif"><span>$</span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><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-family:Times New Roman,Times,serif"><span>$</span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><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-family:Times New Roman,Times,serif"><span>$</span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><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-family:Times New Roman,Times,serif"><span>Initial recognition</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span>4,617,451</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:7%"><span style="font-family:Times New Roman,Times,serif"><span>832,698</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:7%"><span style="font-family:Times New Roman,Times,serif"><span>536,681</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:7%"><span style="font-family:Times New Roman,Times,serif"><span>1,528,160</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:7%"><span style="font-family:Times New Roman,Times,serif"><span>2,778,534</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:7%"><span style="font-family:Times New Roman,Times,serif"><span>80,617</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:7%"><span style="font-family:Times New Roman,Times,serif"><span>10,374,141</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>(Gain) Loss on revaluation of financial instruments</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span>(3,553,175</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"><span style="font-family:Times New Roman,Times,serif"><span>)</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span>(415,996</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"><span style="font-family:Times New Roman,Times,serif"><span>)</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span>(412,247</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"><span style="font-family:Times New Roman,Times,serif"><span>)</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span>(765,212</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"><span style="font-family:Times New Roman,Times,serif"><span>)</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span>(883,961</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"><span style="font-family:Times New Roman,Times,serif"><span>)</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span>(62,476</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"><span style="font-family:Times New Roman,Times,serif"><span>)</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span>(6,093,067</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"><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:bottom"><span style="font-family:Times New Roman,Times,serif"><span>Exchange gain on revaluation</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:7%"><span style="font-family:Times New Roman,Times,serif"><span>(21,738</span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%"><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:bottom;width:1%"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span>(2,368</span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%"><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:bottom;width:1%"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span>(3,261</span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%"><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:bottom;width:1%"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span>35,625</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:7%"><span style="font-family:Times New Roman,Times,serif"><span>46,341</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:7%"><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: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:7%"><span style="font-family:Times New Roman,Times,serif"><span>54,599</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:#e6efff"><span style="font-family:Times New Roman,Times,serif"><span><strong>Balance, end of period</strong></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><strong>$</strong></span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:7%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><span><strong>1,042,538</strong></span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><span><strong>$</strong></span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:7%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><span><strong>414,334</strong></span></span></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%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><span><strong>$</strong></span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:7%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><span><strong>121,173</strong></span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><span><strong>$</strong></span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:7%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><span><strong>798,573</strong></span></span></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%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><span><strong>$</strong></span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:7%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><span><strong>1,940,914</strong></span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><span><strong>$</strong></span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:7%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><span><strong>18,141</strong></span></span></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%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><span><strong>$</strong></span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:7%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><span><strong>$ 4,335,673</strong></span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom"><span style="font-family:Times New Roman,Times,serif"><span><strong>Number of outstanding securities as at September 30, 2023</strong></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:7%"><span style="font-family:Times New Roman,Times,serif"><span><strong>3,226,392</strong></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:7%"><span style="font-family:Times New Roman,Times,serif"><span><strong>199,000</strong></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:7%"><span style="font-family:Times New Roman,Times,serif"><span><strong>375,000</strong></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:7%"><span style="font-family:Times New Roman,Times,serif"><span><strong>1,542,194</strong></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:7%"><span style="font-family:Times New Roman,Times,serif"><span><strong>930,548</strong></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:7%"><span style="font-family:Times New Roman,Times,serif"><span><strong>56,141</strong></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:7%"><span style="font-family:Times New Roman,Times,serif"><span><strong>6,329,275</strong></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%"> </td> </tr> </table> </div> </div> </div> </div> <div> <div> <p style="margin-left:18pt;margin-bottom:10pt;text-align:justify;margin-top:10pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><i><strong>U.S. IPO and Canadian Offering</strong></i></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>On December 9, 2022, we closed the U.S. IPO and the Canadian Offering. In the U.S. IPO, we sold 2.5 million units, consisting of one share of common share and one warrant to purchase one common share. 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 option warrants. In the Canadian Offering, we sold 726,392 units, each consisting of one common share and one warrant to purchase one common share (see Note 16(a)). In summary, for the U.S. IPO and the Canadian Offering, we have issued 3,226,392 warrants (the "2022 Warrants") with an exercise price of US$5.00 per share. Additionally, the U.S. underwriter exercised its over-allotment option to purchase:</span></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:top;width:40pt"> </td> <td style="vertical-align:top;width:20pt"> <div style="margin:0;padding:0"><span style="font-size:16px;position:relative;top:-4px">•</span></div> </td> <td style="vertical-align:top;width:auto"> <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>199,000 Pre-Funded Warrants with an exercise price of US$0.01 per share for $3.81024 per pre-funded warrant (net of underwriter discount); and</span></span></span></div> </td> </tr> <tr> <td style="vertical-align:top;width:40pt"> </td> <td style="vertical-align:top;width:20pt"> <div style="margin:0;padding:0"><span style="font-size:16px;position:relative;top:-4px">•</span></div> </td> <td style="vertical-align:top;width:auto"> <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span>375,000 warrants with exercise price of US$5.00 per share for $0.0001 per warrant.</span></span></span></div> </td> </tr> </table> <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>Refer to Note 16(a) for further information on the U.S. IPO and Canadian Offering.</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>Under IFRS, the above securities are classified as financial liabilities (referred herein as "warrant liabilities") because the exercise price is denominated in U.S. dollars, which is different to our functional currency (Canadian dollars). Accordingly, the ultimate proceeds in Canadian dollars from the potential exercise of the above securities are not known at inception. These financial liabilities are classified and measured at FVTPL (see Note 3(c)). Gains on revaluation of the warrant liabilities are presented in other income (expenses) on the consolidated statements of net loss and comprehensive loss.</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><i>Warrant liabilities</i></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>While the warrants issued in the U.S. IPO were listed on Nasdaq and closed at US$0.90 per warrant on December 9, 2022, management concluded that this closing price was not reflective of an active market due to short trading window and therefore not representative of fair value. Accordingly, at inception, the 2022 Warrants were measured at fair value using the Black Scholes option pricing model (Level 2). We used the following assumptions:</span></span></span></p> </div> </div> <div></div> <div style="margin-left:21.3pt"> <div> <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"> </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"><span><span><span><span><strong>Over-allotment</strong></span></span></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"> </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"><span><span><span><span><strong>2022</strong></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><strong>Pre-Funded </strong></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><strong>Over-allotment</strong></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"> </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><strong>Warrants </strong><sup><strong>(1)</strong></sup></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><strong>Warrants </strong><sup><strong>(2)</strong></sup></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><strong>Warrants </strong><sup><strong>(3)</strong></sup></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;background-color:rgb(230, 239, 255)"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>Number of dilutive securities</span></span></span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:rgb(230, 239, 255)"> </td> <td style="text-align:right;vertical-align:bottom;width:15%;background-color:rgb(230, 239, 255)"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>3,282,533</span></span></span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:rgb(230, 239, 255)"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:rgb(230, 239, 255)"> </td> <td style="text-align:right;vertical-align:bottom;width:15%;background-color:rgb(230, 239, 255)"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>199,000</span></span></span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:rgb(230, 239, 255)"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:rgb(230, 239, 255)"> </td> <td style="text-align:right;vertical-align:bottom;width:15%;background-color:rgb(230, 239, 255)"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>375,000</span></span></span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:rgb(230, 239, 255)"> </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>Exercise price (in USD)</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></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><span><span>5.00</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>$</span></span></span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>0.01</span></span></span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:15%"> </td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;background-color:rgb(230, 239, 255)"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>Share price (in USD)</span></span></span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:rgb(230, 239, 255)"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:15%;background-color:rgb(230, 239, 255)"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>4.13</span></span></span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:rgb(230, 239, 255)"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:rgb(230, 239, 255)"><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:rgb(230, 239, 255)"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>3.08</span></span></span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:rgb(230, 239, 255)"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:rgb(230, 239, 255)"> </td> <td style="text-align:right;vertical-align:bottom;width:15%;background-color:rgb(230, 239, 255)"> </td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:rgb(230, 239, 255)"> </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>Expected life</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;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>2.50</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%"> </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 style="vertical-align:bottom;background-color:rgb(230, 239, 255)"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>Dividend</span></span></span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:rgb(230, 239, 255)"><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:rgb(230, 239, 255)"><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:2%;background-color:rgb(230, 239, 255)"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:rgb(230, 239, 255)"> </td> <td style="text-align:right;vertical-align:bottom;width:15%;background-color:rgb(230, 239, 255)"> </td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:rgb(230, 239, 255)"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:rgb(230, 239, 255)"> </td> <td style="text-align:right;vertical-align:bottom;width:15%;background-color:rgb(230, 239, 255)"> </td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:rgb(230, 239, 255)"> </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>Volatility</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;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>75%</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%"> </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 style="vertical-align:bottom;background-color:rgb(230, 239, 255)"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>Risk free rate</span></span></span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:rgb(230, 239, 255)"> </td> <td style="text-align:right;vertical-align:bottom;width:15%;background-color:rgb(230, 239, 255)"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>4.20%</span></span></span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:rgb(230, 239, 255)"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:rgb(230, 239, 255)"> </td> <td style="text-align:right;vertical-align:bottom;width:15%;background-color:rgb(230, 239, 255)"> </td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:rgb(230, 239, 255)"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:rgb(230, 239, 255)"> </td> <td style="text-align:right;vertical-align:bottom;width:15%;background-color:rgb(230, 239, 255)"> </td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:rgb(230, 239, 255)"> </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>Exchange rate (USD/CAD)</span></span></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>$</span></span></span></span></span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>1.363</span></span></span></span></span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:15%"> </td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:15%"> </td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%"> </td> </tr> <tr> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span><strong>Fair value per warrant (CAD)</strong></span></span></span></span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span><strong>$</strong></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:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span><strong>1.43</strong></span></span></span></span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span><strong>$</strong></span></span></span></span></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span><strong>4.18</strong></span></span></span></span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span><strong>$</strong></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:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span><strong>1.43</strong></span></span></span></span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> </tr> </table> </div> </div> </div> <p style="margin-left:39pt;margin-bottom:0pt;text-indent:-18pt;text-align:justify;margin-top:0pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:9pt"><span><span><span><span>(1)<span style="width:6.34pt;text-indent:0pt;display:inline-block"> </span>Includes debt settlement warrants</span></span></span></span></span></span></p> <p style="margin-top:3pt;margin-left:39pt;margin-bottom:0pt;text-indent:-18pt;text-align:justify"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:9pt"><span><span><span><span>(2)<span style="width:6.34pt;text-indent:0pt;display:inline-block"> </span>Fair value is measured at the underlying common share closing price on Nasdaq on December 9, 2022, less US$0.01 exercise price.</span></span></span></span></span></span></p> <p style="margin-top:3pt;margin-left:39pt;text-indent:-18pt;text-align:justify"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:9pt"><span><span><span><span>(3)<span style="width:6.34pt;text-indent:0pt;display:inline-block"> </span>Same fair value as calculated for Warrants.</span></span></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><span><span>The share price (in USD) for the over-allotment pre-funded warrants was based on the estimated fair value of the common shares issued on December 9, 2022, by deducting the fair value of the warrants of US$1.05 from the US$4.13 Unit price and the exercise price of US$0.01 (see Note 16(a)).</span></span></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><span><span>Based on the above fair value, the issuance of the over-allotment pre-funded warrants and warrants to the underwriter resulted in a non-cash charge of $251,877, which is included in the change in fair value of warrant liabilities in the consolidated statements of net loss and comprehensive loss.</span></span></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><span><span>At September 30, 2023, we remeasured the fair value of these warrants using the following assumptions:</span></span></span></span></span></span></p> <div style="margin-left:21.3pt"> <div> <div> <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"> </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 colspan="1" style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom;white-space:nowrap"> </td> <td colspan="1" 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><strong>Over-allotment</strong></span></span></span></span></span></span></td> <td colspan="1" 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"> </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><strong>2022</strong></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><strong>Pre-Funded</strong></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><strong>Over-allotment</strong></span></span></span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;white-space:nowrap"> </td> </tr> <tr> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom"> </td> <td colspan="1" style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom"> </td> <td colspan="1" style="text-align:right;border-bottom: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><strong>Warrants </strong><sup><strong>(1) (2)</strong></sup></span></span></span></span></span></span></td> <td colspan="1" style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;white-space:nowrap"> </td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;white-space:nowrap"> </td> <td style="text-align:right;border-bottom: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><strong>Warrants </strong><sup><strong>(3)</strong></sup></span></span></span></span></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;white-space:nowrap"> </td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;white-space:nowrap"> </td> <td style="text-align:right;border-bottom: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><strong>Warrants </strong><sup><strong>(1)</strong></sup></span></span></span></span></span></span></td> <td style="text-align:right;border-bottom: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"><span><span><span><span>Number of securities</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;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>3,282,533</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%"> </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><span><span>199,000</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%"> </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><span><span>375,000</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><span><span>Nasdaq closing price (in USD)</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></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><span><span>0.24</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>$</span></span></span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>1.55</span></span></span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>$</span></span></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><span><span>0.24</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>Exchange rate (USD/CAD)</span></span></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>$</span></span></span></span></span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>1.352</span></span></span></span></span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>$</span></span></span></span></span></span></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><span><span>1.352</span></span></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>$</span></span></span></span></span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>1.352</span></span></span></span></span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%"> </td> </tr> <tr> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span><strong>Fair value per warrant (CAD)</strong></span></span></span></span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span><strong>$</strong></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:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span><strong>0.32</strong></span></span></span></span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span><strong>$</strong></span></span></span></span></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span><strong>2.08</strong></span></span></span></span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="border-bottom:1.5pt solid #000000;text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span><strong>$</strong></span></span></span></span></span></span></td> <td style="border-bottom:1.5pt solid #000000;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><span><span><strong>0.32</strong></span></span></span></span></span></span></td> <td style="border-bottom:1.5pt solid #000000;text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> </tr> </table> </div> </div> </div> </div> <p style="margin-left:39.3pt;margin-bottom:0pt;text-indent:-18pt;text-align:justify;margin-top:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:9pt"><span><span><span><span>(1)<span style="width:6.34pt;text-indent:0pt;display:inline-block"> </span>Fair value is based on the Nasdaq closing pricing on September 30, 2023, for the warrants.</span></span></span></span></span></span></p> <p style="margin-top:3pt;margin-left:39pt;margin-bottom:0pt;text-indent:-18pt;text-align:justify"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:9pt"><span><span><span><span>(2)<span style="width:6.34pt;text-indent:0pt;display:inline-block"> </span>Includes debt settlement warrants.</span></span></span></span></span></span></p> <p style="margin-top:3pt;margin-left:39pt;text-indent:-18pt;text-align:justify"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:9pt"><span><span><span><span>(3)<span style="width:6.34pt;text-indent:0pt;display:inline-block"> </span>Fair value is measured at the Nasdaq closing price on September 30, 2023, for the underlying common stock less US$0.01 exercise price.</span></span></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><span><span><i><strong>December 2022 Debt Settlement</strong></i></span></span></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><span><span>On December 13, 2022, we entered into share for debt arrangements with existing lenders (see Note 16(a)), which resulted in issuing 56,141 Units, same terms as the Units as issued in the Canadian Offering except that the underlying securities are subject to a four-month hold period. Accordingly, this resulted in issuing 56,141 common shares and 56,141 warrant liabilities with an exercise price of US$5.00 per share and maturing on December 13, 2027. We initially recorded the fair value of the warrant liabilities using the Black Scholes option pricing model with an underlying stock price equivalent to the unit price of US$4.13.</span></span></span></span></span></span></p> <div></div> <p style="margin-left:21.3pt;text-align:justify;margin-top:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>At September 30, 2023, we remeasured the fair value of these warrant liabilities using the Nasdaq closing price on September 30, 2023, of US$0.24. The remeasurement resulted in a change in fair value of warrant liabilities $62,476 for the year ended September 30, 2023, which was reported in the consolidated statements of net loss and comprehensive loss.</span></span></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><span><span><i><strong>Private Placement</strong></i></span></span></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><span><span>On July 21, 2023, we closed an underwritten U.S. private placement for gross proceeds of CAD$7.4 million (US$5.59 million) (see Note 16(a)). As part of the private placement, we have issued 1,542,194 warrants (the "2023 Warrants") with an exercise price of US$2.66 per share. Additionally, 930,548 pre-funded Warrants with an exercise price of US$0.001 per share for US$2.259 per pre-funded warrant were issued.</span></span></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><span><span>Refer to Note 16(a) for further information on the private placement.</span></span></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><span><span>Under IFRS, the above securities are classified as financial liabilities (referred herein as "warrant liabilities") because the exercise price is denominated in U.S. dollars, which is different to our functional currency (Canadian dollars). Accordingly, the ultimate proceeds in Canadian dollars from the potential exercise of the above securities are not known at inception. These financial liabilities are classified and measured at FVTPL (see Note 3(c)). Gains on revaluation of the warrant liabilities are presented in Other income (expenses) on the consolidated statements of net loss and comprehensive loss.</span></span></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><span><span><i>Warrant liabilities</i></span></span></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><span><span>The 2023 warrants issued in the private placement were not listed on Nasdaq and does not represent an active market Level 1 input. Accordingly, at inception, the 2023 Warrants were measured at fair value using the Black Scholes option pricing model (Level 2). We used the following assumptions:</span></span></span></span></span></span></p> <div style="margin-left:21.3pt"> <div> <div> <div> <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"> </td> <td style="text-align:right;vertical-align:bottom;white-space:nowrap"> <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"><strong>2023</strong></span></p> </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"> <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"><strong>Pre-Funded</strong></span></p> </td> <td style="text-align:right;vertical-align:bottom"> </td> </tr> <tr> <td style="vertical-align:bottom;border-bottom:0.75pt solid black"> </td> <td style="text-align:right;vertical-align:bottom;border-bottom:0.75pt solid black"> </td> <td style="text-align:right;vertical-align:bottom;white-space:nowrap;border-bottom:0.75pt solid black"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span><strong><strong>Warrants</strong></strong></span></span></span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;white-space:nowrap;border-bottom:0.75pt solid black"> </td> <td style="text-align:right;vertical-align:bottom;white-space:nowrap;border-bottom:0.75pt solid black"> </td> <td style="text-align:right;vertical-align:bottom;white-space:nowrap;border-bottom:0.75pt solid black"> <p style="margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span><strong><strong>Warrants </strong><sup><strong>(1)</strong></sup></strong></span></span></span></span></span></span></p> </td> <td style="text-align:right;vertical-align:bottom;border-bottom:0.75pt solid black"> </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>Number of dilutive securities</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:17%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>1,542,194</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:17%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>930,548</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;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"><span><span>Exercise price (in USD)</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>2.66</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>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>0.001</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Share price (in USD)</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:17%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>2.08</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"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:17%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>2.08</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Expected life</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>2.50</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:17%"> </td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Dividend</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:17%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>-</span></span></span></span></td> <td style="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:17%;background-color:#e6efff"> </td> <td style="text-align:left;vertical-align:bottom;width:2%;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"><span><span>Volatility</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>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%"> </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>Risk free 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:17%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>4.44%</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:17%;background-color:#e6efff"> </td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </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>Exchange rate (USD/CAD)</span></span></span></span></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>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:17%;border-bottom:0.75pt solid #000000"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>1.321</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;border-bottom:0.75pt solid #000000"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;border-bottom:0.75pt solid #000000"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:17%;border-bottom:0.75pt solid #000000"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>1.321</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;border-bottom:0.75pt solid #000000"> </td> </tr> <tr> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>Fair value per warrant (CAD)</strong></span></span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>$</strong></span></span></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:17%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>0.99</strong></span></span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>$</strong></span></span></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:17%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>1.98</strong></span></span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> </tr> </table> </div> </div> </div> </div> <p style="margin-left:39.3pt;text-indent:-18pt;text-align:justify;margin-top:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:9pt"><span><span><span><span>(1)<span style="width:6.34pt;text-indent:0pt;display:inline-block"> </span>Fair value is measured at the underlying common share closing price on Nasdaq on July 21, 2023, less US$0.001 exercise price.</span></span></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><span><span>The share price (in USD) for the pre-funded warrants was based on the estimated fair value of the common shares issued on July 21, 2023, by deducting the fair value of the warrants of US$0.75 from the US$2.26 Unit price and the exercise price of US$0.001 (see Note 16(a)).</span></span></span></span></span></span></p> <div></div> <p style="margin-left:21.3pt;text-align:justify;margin-top:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>At September 30, 2023, we remeasured the fair value of these warrants using the following assumptions:</span></span></span></span></span></span></p> <div style="margin-left:21.3pt"> <div> <div> <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"> </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><strong>2023</strong></span></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><span><strong>Pre-Funded</strong></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="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"><span><span><span><strong>Warrants </strong><sup><strong>(1)</strong></sup></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><strong>Warrants </strong><sup><strong>(2)</strong></sup></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;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span>Number of securities</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:17%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span>1,542,194</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:17%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span>930,548</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span>Nasdaq closing price (in USD)</span></span></span></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></td> <td style="text-align:right;vertical-align:bottom;width:17%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><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-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span>$</span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:17%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span>1.55</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span>Black Scholes fair value (in USD)</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span>$</span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:17%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span>0.38</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"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span>$</span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:17%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span>-</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span>Exchange rate (USD/CAD)</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;border-bottom:0.75pt solid #000000"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span>$</span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:17%;border-bottom:0.75pt solid #000000"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span>1.352</span></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-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span>$</span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:17%;border-bottom:0.75pt solid #000000"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span>1.352</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;border-bottom:0.75pt solid #000000"> </td> </tr> <tr> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><strong>Fair value per warrant (CAD)</strong></span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><strong>$</strong></span></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:17%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><strong>0.52</strong></span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:1.5pt 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><strong>$</strong></span></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:17%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><strong>2.08</strong></span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> </tr> </table> </div> </div> </div> </div> <p style="margin-left:39.3pt;margin-bottom:0pt;text-indent:-18pt;text-align:justify;margin-top:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:9pt"><span><span><span><span>(1)<span style="width:6.34pt;text-indent:0pt;display:inline-block"> </span>Fair value is based on the Black Scholes model on September 30, 2023, for the warrants.</span></span></span></span></span></span></p> <p style="margin-top:3pt;margin-left:39pt;text-indent:-18pt;text-align:justify;margin-bottom:0pt"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:9pt"><span><span><span><span>(2)<span style="width:6.34pt;text-indent:0pt;display:inline-block"> </span>Fair value is measured at the Nasdaq closing price on September 30, 2023, for the underlying common stock less US$0.001 exercise price.</span></span></span></span></span></span></p> </div>
CY2023 ifrs-full Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities Explanatory
DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory
<div> <div> <div> <div style="margin-left:21pt"> <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 colspan="1" style="text-align:center;border-bottom:0.75pt solid #000000;vertical-align:bottom;border-top:0.75pt solid #000000;white-space:nowrap"> </td> <td colspan="7" style="text-align:center;border-bottom:0.75pt solid #000000;vertical-align:bottom;border-top:0.75pt solid #000000;white-space:nowrap"><span style="font-family:Times New Roman,Times,serif"><span><strong>U.S. IPO and Canadian Offering</strong></span></span></td> <td colspan="1" style="text-align:center;border-bottom:0.75pt solid transparent;vertical-align:bottom;border-top:0.75pt solid #000000;white-space:nowrap"> </td> <td colspan="1" style="text-align:center;border-bottom:0.75pt solid #000000;vertical-align:bottom;border-top:0.75pt solid #000000;white-space:nowrap"> </td> <td colspan="4" style="text-align:center;border-bottom:0.75pt solid #000000;vertical-align:bottom;border-top:0.75pt solid #000000;white-space:nowrap"><span style="font-family:Times New Roman,Times,serif"><span><strong>Private Placement</strong></span></span></td> <td colspan="1" style="text-align:center;border-bottom:0.75pt solid transparent;vertical-align:bottom;border-top:0.75pt solid #000000;white-space:nowrap"> </td> <td style="text-align:center;border-bottom:0.75pt solid #000000;vertical-align:bottom;border-top:0.75pt solid #000000;white-space:nowrap"> </td> <td style="text-align:center;border-bottom:0.75pt solid #000000;vertical-align:bottom;border-top:0.75pt solid #000000;white-space:nowrap"><span style="font-family:Times New Roman,Times,serif"><span><strong>Debt Settlement</strong></span></span></td> <td style="text-align:center;border-bottom:0.75pt solid transparent;vertical-align:bottom;border-top:0.75pt solid #000000;white-space:nowrap"> </td> <td style="text-align:center;vertical-align:bottom;border-top:0.75pt solid #000000;white-space:nowrap"> </td> <td style="text-align:center;vertical-align:bottom;border-top:0.75pt solid #000000;white-space:nowrap"> </td> <td style="text-align:center;vertical-align:bottom;border-top:0.75pt solid #000000;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-family:Times New Roman,Times,serif"><span><strong>Over-allotment</strong></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: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-family:Times New Roman,Times,serif"><span><strong>2022</strong></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-family:Times New Roman,Times,serif"><span><strong>Pre-Funded</strong></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-family:Times New Roman,Times,serif"><span><strong>Over-allotment</strong></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-family:Times New Roman,Times,serif"><span><strong>2023</strong></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-family:Times New Roman,Times,serif"><span><strong>Pre-Funded</strong></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> </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-family:Times New Roman,Times,serif"><span><strong>Warrants</strong></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-family:Times New Roman,Times,serif"><span><strong>Warrants</strong></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-family:Times New Roman,Times,serif"><span><strong>Warrants</strong></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-family:Times New Roman,Times,serif"><span><strong>Warrants</strong></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-family:Times New Roman,Times,serif"><span><strong>Warrants</strong></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-family:Times New Roman,Times,serif"><span><strong>Warrants</strong></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-family:Times New Roman,Times,serif"><span><strong>Total</strong></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-family:Times New Roman,Times,serif"><span>Balance, beginning of period</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><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-family:Times New Roman,Times,serif"><span>$</span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><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-family:Times New Roman,Times,serif"><span>$</span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><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-family:Times New Roman,Times,serif"><span>$</span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span>-</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif"><span>$</span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><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-family:Times New Roman,Times,serif"><span>Initial recognition</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span>4,617,451</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:7%"><span style="font-family:Times New Roman,Times,serif"><span>832,698</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:7%"><span style="font-family:Times New Roman,Times,serif"><span>536,681</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:7%"><span style="font-family:Times New Roman,Times,serif"><span>1,528,160</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:7%"><span style="font-family:Times New Roman,Times,serif"><span>2,778,534</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:7%"><span style="font-family:Times New Roman,Times,serif"><span>80,617</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:7%"><span style="font-family:Times New Roman,Times,serif"><span>10,374,141</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>(Gain) Loss on revaluation of financial instruments</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span>(3,553,175</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"><span style="font-family:Times New Roman,Times,serif"><span>)</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span>(415,996</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"><span style="font-family:Times New Roman,Times,serif"><span>)</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span>(412,247</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"><span style="font-family:Times New Roman,Times,serif"><span>)</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span>(765,212</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"><span style="font-family:Times New Roman,Times,serif"><span>)</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span>(883,961</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"><span style="font-family:Times New Roman,Times,serif"><span>)</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span>(62,476</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"><span style="font-family:Times New Roman,Times,serif"><span>)</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span>(6,093,067</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"><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:bottom"><span style="font-family:Times New Roman,Times,serif"><span>Exchange gain on revaluation</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:7%"><span style="font-family:Times New Roman,Times,serif"><span>(21,738</span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%"><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:bottom;width:1%"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span>(2,368</span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%"><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:bottom;width:1%"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span>(3,261</span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%"><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:bottom;width:1%"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span>35,625</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:7%"><span style="font-family:Times New Roman,Times,serif"><span>46,341</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:7%"><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: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:7%"><span style="font-family:Times New Roman,Times,serif"><span>54,599</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:#e6efff"><span style="font-family:Times New Roman,Times,serif"><span><strong>Balance, end of period</strong></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><strong>$</strong></span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:7%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><span><strong>1,042,538</strong></span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><span><strong>$</strong></span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:7%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><span><strong>414,334</strong></span></span></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%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><span><strong>$</strong></span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:7%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><span><strong>121,173</strong></span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><span><strong>$</strong></span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:7%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><span><strong>798,573</strong></span></span></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%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><span><strong>$</strong></span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:7%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><span><strong>1,940,914</strong></span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><span><strong>$</strong></span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:7%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><span><strong>18,141</strong></span></span></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%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><span><strong>$</strong></span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:7%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><span><strong>$ 4,335,673</strong></span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom"><span style="font-family:Times New Roman,Times,serif"><span><strong>Number of outstanding securities as at September 30, 2023</strong></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:7%"><span style="font-family:Times New Roman,Times,serif"><span><strong>3,226,392</strong></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:7%"><span style="font-family:Times New Roman,Times,serif"><span><strong>199,000</strong></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:7%"><span style="font-family:Times New Roman,Times,serif"><span><strong>375,000</strong></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:7%"><span style="font-family:Times New Roman,Times,serif"><span><strong>1,542,194</strong></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:7%"><span style="font-family:Times New Roman,Times,serif"><span><strong>930,548</strong></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:7%"><span style="font-family:Times New Roman,Times,serif"><span><strong>56,141</strong></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:7%"><span style="font-family:Times New Roman,Times,serif"><span><strong>6,329,275</strong></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%"> </td> </tr> </table> </div> </div> </div> </div>
CY2023 kwe Disclosure Of Valuation Assumptions Warrants Measured At Fair Value Explanatory
DisclosureOfValuationAssumptionsWarrantsMeasuredAtFairValueExplanatory
<div> <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"> </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"><span><span><span><span><strong>Over-allotment</strong></span></span></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"> </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"><span><span><span><span><strong>2022</strong></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><strong>Pre-Funded </strong></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><strong>Over-allotment</strong></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"> </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><strong>Warrants </strong><sup><strong>(1)</strong></sup></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><strong>Warrants </strong><sup><strong>(2)</strong></sup></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><strong>Warrants </strong><sup><strong>(3)</strong></sup></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;background-color:rgb(230, 239, 255)"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>Number of dilutive securities</span></span></span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:rgb(230, 239, 255)"> </td> <td style="text-align:right;vertical-align:bottom;width:15%;background-color:rgb(230, 239, 255)"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>3,282,533</span></span></span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:rgb(230, 239, 255)"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:rgb(230, 239, 255)"> </td> <td style="text-align:right;vertical-align:bottom;width:15%;background-color:rgb(230, 239, 255)"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>199,000</span></span></span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:rgb(230, 239, 255)"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:rgb(230, 239, 255)"> </td> <td style="text-align:right;vertical-align:bottom;width:15%;background-color:rgb(230, 239, 255)"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>375,000</span></span></span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:rgb(230, 239, 255)"> </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>Exercise price (in USD)</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>$</span></span></span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>5.00</span></span></span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>$</span></span></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><span><span>0.01</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%"> </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 style="vertical-align:bottom;background-color:rgb(230, 239, 255)"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>Share price (in USD)</span></span></span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:rgb(230, 239, 255)"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:15%;background-color:rgb(230, 239, 255)"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>4.13</span></span></span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:rgb(230, 239, 255)"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:rgb(230, 239, 255)"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>$</span></span></span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:15%;background-color:rgb(230, 239, 255)"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>3.08</span></span></span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:rgb(230, 239, 255)"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:rgb(230, 239, 255)"> </td> <td style="text-align:right;vertical-align:bottom;width:15%;background-color:rgb(230, 239, 255)"> </td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:rgb(230, 239, 255)"> </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>Expected life</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;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>2.50</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%"> </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 style="vertical-align:bottom;background-color:rgb(230, 239, 255)"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>Dividend</span></span></span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:rgb(230, 239, 255)"><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:rgb(230, 239, 255)"><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:2%;background-color:rgb(230, 239, 255)"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:rgb(230, 239, 255)"> </td> <td style="text-align:right;vertical-align:bottom;width:15%;background-color:rgb(230, 239, 255)"> </td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:rgb(230, 239, 255)"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:rgb(230, 239, 255)"> </td> <td style="text-align:right;vertical-align:bottom;width:15%;background-color:rgb(230, 239, 255)"> </td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:rgb(230, 239, 255)"> </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>Volatility</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;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>75%</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%"> </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 style="vertical-align:bottom;background-color:rgb(230, 239, 255)"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>Risk free rate</span></span></span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:rgb(230, 239, 255)"> </td> <td style="text-align:right;vertical-align:bottom;width:15%;background-color:rgb(230, 239, 255)"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>4.20%</span></span></span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:rgb(230, 239, 255)"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:rgb(230, 239, 255)"> </td> <td style="text-align:right;vertical-align:bottom;width:15%;background-color:rgb(230, 239, 255)"> </td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:rgb(230, 239, 255)"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:rgb(230, 239, 255)"> </td> <td style="text-align:right;vertical-align:bottom;width:15%;background-color:rgb(230, 239, 255)"> </td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:rgb(230, 239, 255)"> </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>Exchange rate (USD/CAD)</span></span></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></span></span></span></span></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><span><span>1.363</span></span></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%"> </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%"> </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:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span><strong>Fair value per warrant (CAD)</strong></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:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span><strong>$</strong></span></span></span></span></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span><strong>1.43</strong></span></span></span></span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span><strong>$</strong></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:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span><strong>4.18</strong></span></span></span></span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span><strong>$</strong></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:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span><strong>1.43</strong></span></span></span></span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> </tr> </table> </div> </div> <div> <div> <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"> </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 colspan="1" style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom;white-space:nowrap"> </td> <td colspan="1" 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><strong>Over-allotment</strong></span></span></span></span></span></span></td> <td colspan="1" 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"> </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><strong>2022</strong></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><strong>Pre-Funded</strong></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><strong>Over-allotment</strong></span></span></span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;white-space:nowrap"> </td> </tr> <tr> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom"> </td> <td colspan="1" style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom"> </td> <td colspan="1" style="text-align:right;border-bottom: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><strong>Warrants </strong><sup><strong>(1) (2)</strong></sup></span></span></span></span></span></span></td> <td colspan="1" style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;white-space:nowrap"> </td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;white-space:nowrap"> </td> <td style="text-align:right;border-bottom: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><strong>Warrants </strong><sup><strong>(3)</strong></sup></span></span></span></span></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;white-space:nowrap"> </td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;white-space:nowrap"> </td> <td style="text-align:right;border-bottom: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><strong>Warrants </strong><sup><strong>(1)</strong></sup></span></span></span></span></span></span></td> <td style="text-align:right;border-bottom: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"><span><span><span><span>Number of securities</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;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>3,282,533</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%"> </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><span><span>199,000</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%"> </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><span><span>375,000</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><span><span>Nasdaq closing price (in USD)</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></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><span><span>0.24</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>$</span></span></span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>1.55</span></span></span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>$</span></span></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><span><span>0.24</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>Exchange rate (USD/CAD)</span></span></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>$</span></span></span></span></span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>1.352</span></span></span></span></span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>$</span></span></span></span></span></span></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><span><span>1.352</span></span></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>$</span></span></span></span></span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span>1.352</span></span></span></span></span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%"> </td> </tr> <tr> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span><strong>Fair value per warrant (CAD)</strong></span></span></span></span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span><strong>$</strong></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:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span><strong>0.32</strong></span></span></span></span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span><strong>$</strong></span></span></span></span></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span><strong>2.08</strong></span></span></span></span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="border-bottom:1.5pt solid #000000;text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span><strong>$</strong></span></span></span></span></span></span></td> <td style="border-bottom:1.5pt solid #000000;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><span><span><strong>0.32</strong></span></span></span></span></span></span></td> <td style="border-bottom:1.5pt solid #000000;text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> </tr> </table> </div> </div> </div> <div> <div> <div> <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"> </td> <td style="text-align:right;vertical-align:bottom;white-space:nowrap"> <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"><strong>2023</strong></span></p> </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"> <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"><strong>Pre-Funded</strong></span></p> </td> <td style="text-align:right;vertical-align:bottom"> </td> </tr> <tr> <td style="vertical-align:bottom;border-bottom:0.75pt solid black"> </td> <td style="text-align:right;vertical-align:bottom;border-bottom:0.75pt solid black"> </td> <td style="text-align:right;vertical-align:bottom;white-space:nowrap;border-bottom:0.75pt solid black"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span><strong><strong>Warrants</strong></strong></span></span></span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;white-space:nowrap;border-bottom:0.75pt solid black"> </td> <td style="text-align:right;vertical-align:bottom;white-space:nowrap;border-bottom:0.75pt solid black"> </td> <td style="text-align:right;vertical-align:bottom;white-space:nowrap;border-bottom:0.75pt solid black"> <p style="margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span><strong><strong>Warrants </strong><sup><strong>(1)</strong></sup></strong></span></span></span></span></span></span></p> </td> <td style="text-align:right;vertical-align:bottom;border-bottom:0.75pt solid black"> </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>Number of dilutive securities</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:17%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>1,542,194</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:17%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>930,548</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;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"><span><span>Exercise price (in USD)</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>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>2.66</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</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>0.001</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>Share price (in USD)</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:17%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>2.08</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:17%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>2.08</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;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"><span><span>Expected life</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>2.50</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%"> </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;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>Dividend</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:17%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>-</span></span></span></span></td> <td style="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:17%;background-color:#e6efff"> </td> <td style="text-align:left;vertical-align:bottom;width:2%;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"><span><span>Volatility</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>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%"> </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>Risk free 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:17%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>4.44%</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:17%;background-color:#e6efff"> </td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </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>Exchange rate (USD/CAD)</span></span></span></span></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:17%;border-bottom:0.75pt solid #000000"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>1.321</span></span></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>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:17%;border-bottom:0.75pt solid #000000"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>1.321</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;border-bottom:0.75pt solid #000000"> </td> </tr> <tr> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>Fair value per warrant (CAD)</strong></span></span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>$</strong></span></span></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:17%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>0.99</strong></span></span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>$</strong></span></span></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:17%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>1.98</strong></span></span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> </tr> </table> </div> </div> </div> <div> <div> <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"> </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><strong>2023</strong></span></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><span><strong>Pre-Funded</strong></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="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"><span><span><span><strong>Warrants </strong><sup><strong>(1)</strong></sup></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><strong>Warrants </strong><sup><strong>(2)</strong></sup></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;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span>Number of securities</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:17%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span>1,542,194</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:17%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span>930,548</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span>Nasdaq closing price (in USD)</span></span></span></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></td> <td style="text-align:right;vertical-align:bottom;width:17%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><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-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span>$</span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:17%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span>1.55</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span>Black Scholes fair value (in USD)</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span>$</span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:17%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span>0.38</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"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span>$</span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:17%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span>-</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom;border-bottom:0.75pt solid #000000"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span>Exchange rate (USD/CAD)</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;border-bottom:0.75pt solid #000000"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span>$</span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:17%;border-bottom:0.75pt solid #000000"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span>1.352</span></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-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span>$</span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:17%;border-bottom:0.75pt solid #000000"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span>1.352</span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;border-bottom:0.75pt solid #000000"> </td> </tr> <tr> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><strong>Fair value per warrant (CAD)</strong></span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><strong>$</strong></span></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:17%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><strong>0.52</strong></span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:1.5pt 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><strong>$</strong></span></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:17%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><strong>2.08</strong></span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> </tr> </table> </div> </div> </div>
CY2023 ifrs-full Disclosure Of Share Capital Reserves And Other Equity Interest Explanatory
DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory
<div> <p style="text-align:justify;margin-top:0px"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>16.</strong><span style="width:8.8pt;display:inline-block"> </span><strong>Share capital and Contributed Surplus</strong></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"><strong>a)</strong><span style="width:9.67pt;text-indent:0pt;display:inline-block"> </span><strong>Share capital</strong></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> <div style="margin-left:0px"> <div> <div style="margin-left:21pt"> <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:#b4c6e7;white-space:nowrap"> </td> <td colspan="4" style="text-align:center;border-top:0.75pt solid #000000;border-bottom:0.75pt solid #000000;vertical-align:bottom;background-color:#b4c6e7;white-space:nowrap"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><strong>September 30, 2023</strong></span></span></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:#b4c6e7;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="4" 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-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><strong>September 30, 2022</strong></span></span></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="4" 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-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><strong>September 30, 2021</strong></span></span></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> </tr> <tr> <td style="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;white-space:nowrap"> </td> <td style="text-align:center;border-bottom:0.75pt solid #000000;vertical-align:bottom;background-color:#b4c6e7;white-space:nowrap"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><strong>Number</strong></span></span></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 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;background-color:#b4c6e7;white-space:nowrap"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><strong>Amount</strong></span></span></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 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-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><strong>Number</strong></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-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><strong>Amount</strong></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-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><strong>Number</strong></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-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><strong>Amount</strong></span></span></span></span></td> <td style="text-align:center;border-bottom:0.75pt solid #000000;vertical-align:bottom;white-space:nowrap"> </td> </tr> <tr> <td style="vertical-align:bottom"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>Balance, beginning of year</span></span></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:7%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>773,225</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%;background-color:#b4c6e7"><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:7%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>19,496,640</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:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>699,511</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-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>17,215,068</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>589,518</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>9,374,563</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-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>Issued for U.S. IPO and Canadian Offering</span></span></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:7%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>3,226,392</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%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>13,675,120</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#b4c6e7"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>-</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><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:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:7%"><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: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>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>-</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>Issued in private placement</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#b4c6e7"> </td> <td style="text-align:right;vertical-align:bottom;width:7%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>1,542,194</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#b4c6e7"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>3,050,316</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:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>22,857</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-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>272,000</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>10,714</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>1,110,000</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-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>Issued for debt settlements</span></span></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:7%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>56,141</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%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>233,485</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#b4c6e7"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>143</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>19,000</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%"> </td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>1,305</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-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>63,866</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>Issued for conversion of share units</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#b4c6e7"> </td> <td style="text-align:right;vertical-align:bottom;width:7%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>14,134</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#b4c6e7"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>529,504</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:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>8,349</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-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>874,840</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>138</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>12,498</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-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>Issued for exercise of warrants</span></span></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:7%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>3,571</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%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>60,000</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#b4c6e7"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>19,000</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>277,098</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:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>10,380</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-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>815,307</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>Issued for exercise of stock options</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#b4c6e7"> </td> <td style="text-align:right;vertical-align:bottom;width:7%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>1,125</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#b4c6e7"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>5,836</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:7%"><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: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>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>-</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>18,195</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>1,292,015</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-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>Issued for bonus shares relating to borrowings (Note 10)</span></span></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:7%;background-color:#b4c6e7"><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:left;vertical-align:bottom;width:2%;background-color:#b4c6e7"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>-</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#b4c6e7"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>18,525</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>411,692</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:7%"><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: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>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>-</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>Issued for acquisition (Note 4(a))</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#b4c6e7"> </td> <td style="text-align:right;vertical-align:bottom;width:7%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>-</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#b4c6e7"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%;background-color:#b4c6e7"><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: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:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>3,965</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-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>377,503</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>-</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><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: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>Issued for conversion of contingent shares (Note 4(a))</span></span></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:7%;background-color:#b4c6e7"><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:left;vertical-align:bottom;width:2%;background-color:#b4c6e7"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>-</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#b4c6e7"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>875</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>83,319</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:7%"><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: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>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>-</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>Issued in brokered private placement</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#b4c6e7"> </td> <td style="text-align:right;vertical-align:bottom;width:7%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>-</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#b4c6e7"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%;background-color:#b4c6e7"><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: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:7%"><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: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>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>-</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>51,087</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>3,611,818</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-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>Issued for asset acquisition (Note 4(b))</span></span></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:7%;background-color:#b4c6e7"><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:left;vertical-align:bottom;width:2%;background-color:#b4c6e7"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>-</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#b4c6e7"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>-</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><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:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>14,286</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-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>1,290,000</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>Issued for exercise of broker compensation options</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#b4c6e7"> </td> <td style="text-align:right;vertical-align:bottom;width:7%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>-</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#b4c6e7"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%;background-color:#b4c6e7"><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: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:7%"><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: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>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>-</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>2,459</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>347,680</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-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>Issued for amended license (Note 27)</span></span></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:7%;background-color:#b4c6e7"><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:left;vertical-align:bottom;width:2%;background-color:#b4c6e7"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>-</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#b4c6e7"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>-</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><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:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>1,429</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-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>137,000</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> </tr> <tr> <td style="border-bottom:0.75pt solid #000000;vertical-align:bottom"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>Less: share offering costs for the year</span></span></span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%;background-color:#b4c6e7"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:7%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>-</span></span></span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%;background-color:#b4c6e7"> </td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:7%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>(3,671,791</span></span></span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%;background-color:#b4c6e7"><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: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:7%"><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: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>$</span></span></span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>(33,880</span></span></span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>)</span></span></span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>-</span></span></span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><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%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>)</span></span></span></span></td> </tr> <tr> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>Balance, end of year</span></span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#b4c6e7"> </td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:7%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><strong>5,616,782</strong></span></span></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-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><strong>$</strong></span></span></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:7%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><strong>33,379,110</strong></span></span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#b4c6e7"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>773,225</span></span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>19,496,640</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%"> </td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>699,511</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-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:1.5pt solid #000000;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>17,215,068</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> </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"><span style="text-decoration:underline"><strong>2023 Activities</strong></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><strong>Share Consolidation</strong></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 October 28, 2022, we finalized the consolidation of our common shares on the basis of one post-consolidation common share for every seventy pre-consolidation common shares issued and outstanding.</span></span></p> <div> <div></div> </div> <p style="margin-left:21.3pt;text-align:justify;margin-top:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><i><strong>U.S. IPO and Canadian Offering</strong></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 December 9, 2022, we closed the U.S. IPO and the Canadian Offering. In the U.S. IPO, we sold 2.5 million 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 and can be exercised immediately. 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 ("Pre-Funded Warrants") at US$4.12 (before underwriter discount) and 375,000 option warrants to purchase common shares at US$0.0001 each. A Pre-Funded Warrant is a financial instrument that requires the holder to pay little consideration (exercise price of US$0.01) to receive the common share upon exercise of the Pre-Funded Warrant (see Note 15). The holder of Pre-Funded Warrants has no voting rights. All of these warrants expire on December 9, 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">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 in five years on December 9, 2027. Effective May 1, 2023, the warrants are listed on the TSX-V under the stock symbol of KWE.WT.U.</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 closing of the U.S. IPO and Canadian Offering resulted in aggregate gross proceeds of CAD$19.4 million (USD $14.1 million), 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"><span style="text-decoration:underline">Accounting Treatment</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">Refer to Note 15 for the accounting of the warrants issued in the U.S. IPO and Canadian Offering and the July Private Placement accounted for as warrant liabilities.</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 U.S. underwriter warrants as well as the Canadian broker options from the U.S. IPO and Canadian Offering, 134,950 warrants and 50,848 warrants respectively, were accounted for as equity on initial recognition. The U.S. underwriter warrants from the July Private Placement, 123,637 warrants, was accounted for as equity on initial recognition.</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">Brokers' Compensation and Share Offering Costs</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">As consideration for the services provided in connection with the U.S. IPO, ThinkEquity received: (a) a broker-dealer cash commission of US$835,000 (or CAD$1,138,105) equal to 7.5% of the gross offering proceeds of the U.S. Offering; and (b) underwriter warrants (the "U.S. 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 U.S. Underwriter Warrant is exercisable to acquire one common share at a price of US$5.1625, exercisable as of June 4, 2023, and expiring on December 9, 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 (or CAD$286,230); and (b) 50,848 compensation options (the "Canadian Compensation Options"). Each Canadian Compensation Option is exercisable to acquire one Canadian Unit at a price of US$4.13 and expiring on December 9, 2024.</span></span></p> <div></div> <p style="margin-left:21.3pt;text-align:justify;margin-top:0pt"><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$2.1 million share offering costs (or CAD$2.8 million) for the U.S. IPO and Canadian Offering, of which CAD$628,262 was incurred and deferred at September 30, 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">The total brokers compensation (including fair value of U.S. Underwriter Warrants and Canadian Compensation Options) and share offering costs was US$3.2 million (or CAD$4.4 million). This total was allocated proportionately to the fair value of common shares and to share offering costs for the portion allocated to warrants accounted for as warrant liabilities.</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><strong>Shares for Debt Settlement</strong></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 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 (or CAD$302,197) 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.</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><strong>Private Placement</strong></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 21, 2023, we closed a brokered private placement, resulting in the issuance of 1,542,194 common shares of KWESST, for aggregate gross proceeds of USD$5,588,397 (approximately CAD$7.4M) (the "July 2023 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 a part of the July 2023 Offering, the Company issued 1,542,194 common shares at a price of US$2.26 (CAD$2.98) per common share (each a "Common Share") and 930,548 pre-funded warrants at a price of US$2.259 (CAD$2.979) per pre-funded warrant (each a "Pre-funded Warrant"), with each Common Share and Pre-funded Warrant being bundled with one common share purchase warrant of the Company (each a "Common Warrant"). Each Pre-Funded Warrant entitles the holder to acquire one Common Share at an exercise price of US$0.001 per Common Share, and each Common Warrant is immediately exercisable and entitles the holder to acquire one Common Share at an exercise price of US$2.66 (CAD$3.50) per Common Share for a period of 60 months following the closing of the July 2023 Offering. Although the Common Shares and Pre-funded Warrants are each bundled with a Common Warrant, each security is issued separately.</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">Brokers' Compensation and Share Offering Costs</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">ThinkEquity acted as sole placement agent for the Offering. As compensation for services rendered, the Company paid to ThinkEquity a cash fee of $475,013.14 representing 8.5% of the aggregate gross proceeds of the Offering and issued 123,637 warrants to purchase a number of Common Shares (the "Placement Agent Warrants"), representing 5% of the Common Shares and Pre-Funded Warrants sold in the Offering. The Placement Agent Warrants will be exercisable, in whole or in part, immediately upon issuance and will expire 60 months after the closing date of the Offering at an initial exercise price of US$2.66 (CAD$3.50) per 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"><span style="text-decoration:underline"><strong>2022 Activities</strong></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><strong>Private Placement</strong></i></span></span></p> <p style="margin-left:21pt;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> <div></div> <p style="margin-left:21pt;text-align:justify;margin-top:0px"><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:21.3pt"><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> <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;margin-bottom:0pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><i><strong>Police Ordnance Acquisition</strong></i></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">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"><i><strong>Debt for Equity Settlement</strong></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"><span style="text-decoration:underline"><strong>2021 Activities</strong></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><strong>Brokered Private Placement</strong></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> <div></div> <p style="margin-left:21pt;text-align:justify;margin-top:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><i><strong>Asset Acquisition</strong></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> <p style="margin-left:21.3pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><i><strong>Private Placement</strong></i></span></span></p> <p style="margin-left:21pt;margin-bottom:10pt;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-top:0pt;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 the 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;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt;margin-top:0pt;margin-bottom:0pt"><span style="font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt">The total cash and non-cash share offering costs were $130,730 for this private placement.</span></span></p> <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"><i><strong>Amended License</strong></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 27.</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><strong>Debt for Equity Settlement</strong></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, 2021, we settled the following liabilities with our common shares:</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">$47,000 of legal fees for 816 common shares; and</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">$16,866 of online advertising services for 346 common shares.</span></span></li> </ul> </div> <div> <p style="margin-left:39pt;text-indent:-18pt;text-align:justify;margin-top:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>b)</strong><span style="width:9.11pt;text-indent:0pt;display:inline-block"> </span><strong>Warrants</strong></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 reflects the warrant activities:</span></span></p> <div> <div> <div style="margin-left:22.5pt"> <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-bottom:0.75pt solid #000000;border-top:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff"> </td> <td colspan="4" style="text-align:center;border-bottom:0.75pt solid #000000;border-top:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><strong>September 30, 2023</strong></span></span></span></span></span></td> <td colspan="1" style="text-align:center;border-bottom:0.75pt solid #000000;border-top:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"> </td> <td colspan="1" style="text-align:center;border-bottom:0.75pt solid #000000;border-top:0.75pt solid #000000;vertical-align:bottom;white-space:nowrap"> </td> <td colspan="4" 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><strong>September 30, 2022</strong></span></span></span></span></span></td> <td colspan="1" style="text-align:center;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:center;border-bottom:0.75pt solid #000000;border-top:0.75pt solid #000000;vertical-align:bottom;white-space:nowrap"> </td> <td colspan="4" 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><strong>September 30, 2021</strong></span></span></span></span></span></td> <td colspan="1" style="text-align:center;border-bottom:0.75pt solid #000000;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:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><strong>Weighted</strong></span></span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff;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"><span><span><span><strong>Weighted</strong></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"> </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><strong>Weighted</strong></span></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:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><strong>Number of</strong></span></span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><strong>average</strong></span></span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff;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><strong>Number of</strong></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><strong>average</strong></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><strong>Number of</strong></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><strong>average</strong></span></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:#e6efff"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><strong>warrants</strong></span></span></span></span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><strong>exercise price</strong></span></span></span></span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;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><strong>warrants</strong></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><strong>exercise price</strong></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><strong>warrants</strong></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><strong>exercise price</strong></span></span></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:bottom"><span style="font-family:Times New Roman,Times,serif">Outstanding, beginning of year</span></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"><strong>13,417,156</strong></span></td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff"> </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"><strong>$0.78</strong></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">13,901,640</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">$0.74</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">9,585,050</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">$0.24</span></td> <td style="text-align:right;vertical-align:bottom"> </td> </tr> <tr> <td style="vertical-align:bottom"><span style="font-family:Times New Roman,Times,serif">Issued</span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:8%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><strong>6,587,862</strong></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></td> <td style="text-align:right;vertical-align:bottom;width:8%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><strong>5.29</strong></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%"> </td> <td style="text-align:right;vertical-align:bottom;width:8%"><span style="font-family:Times New Roman,Times,serif">1,000,000</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">$</span></td> <td style="text-align:right;vertical-align:bottom;width:8%"><span style="font-family:Times New Roman,Times,serif">0.57</span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:8%"><span style="font-family:Times New Roman,Times,serif">5,043,165</span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif">$</span></td> <td style="text-align:right;vertical-align:bottom;width:8%"><span style="font-family:Times New Roman,Times,serif">1.73</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">Exercised</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:8%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><strong>(250,000</strong></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><strong>)</strong></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></td> <td style="text-align:right;vertical-align:bottom;width:8%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><strong>0.50</strong></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:8%"><span style="font-family:Times New Roman,Times,serif">(1,330,000</span></td> <td style="text-align:left;vertical-align:bottom;width:2%"><span style="font-family:Times New Roman,Times,serif">)</span></td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif">$</span></td> <td style="text-align:right;vertical-align:bottom;width:8%"><span style="font-family:Times New Roman,Times,serif">0.26</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-family:Times New Roman,Times,serif">(726,575</span></td> <td style="text-align:left;vertical-align:bottom;width:2%"><span style="font-family:Times New Roman,Times,serif">)</span></td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif">$</span></td> <td style="text-align:right;vertical-align:bottom;width:8%"><span style="font-family:Times New Roman,Times,serif">1.05</span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> </tr> <tr> <td style="border-bottom:0.75pt solid #000000;vertical-align:bottom"><span style="font-family:Times New Roman,Times,serif">Expired</span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:8%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><strong>(4,247,156</strong></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><strong>)</strong></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:8%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><strong>1.86</strong></span></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:8%"><span style="font-family:Times New Roman,Times,serif">(154,484</span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%"><span style="font-family:Times New Roman,Times,serif">)</span></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">$</span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:8%"><span style="font-family:Times New Roman,Times,serif">0.56</span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:8%"><span style="font-family:Times New Roman,Times,serif">-</span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif">$</span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:8%"><span style="font-family:Times New Roman,Times,serif">-</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-family:Times New Roman,Times,serif"><strong>Outstanding, end of year</strong></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"> </td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:8%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><strong>15,507,862</strong></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:8%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><strong>2.49</strong></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:8%"><span style="font-family:Times New Roman,Times,serif">13,417,156</span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif">$</span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:8%"><span style="font-family:Times New Roman,Times,serif">0.78</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:8%"><span style="font-family:Times New Roman,Times,serif">13,901,640</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-family:Times New Roman,Times,serif">$</span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:8%"><span style="font-family:Times New Roman,Times,serif">0.74</span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%"> </td> </tr> <tr> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom"><span style="font-family:Times New Roman,Times,serif"><strong>Exercisable, end of year</strong></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"> </td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:8%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><strong>15,382,862</strong></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:8%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><strong>2.50</strong></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </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:8%"><span style="font-family:Times New Roman,Times,serif">12,792,156</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-family:Times New Roman,Times,serif">$</span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:8%"><span style="font-family:Times New Roman,Times,serif">0.82</span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:8%"><span style="font-family:Times New Roman,Times,serif">12,901,640</span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif">$</span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:8%"><span style="font-family:Times New Roman,Times,serif">0.75</span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%"> </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">The following table provides additional information on the total outstanding warrants at September 30, 2023:</span></span></p> <div style="margin-bottom:10pt"> <div> <div> <div style="margin-left:22.5pt"> <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"> </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><strong>Number</strong></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;width:15%;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><strong>Conversion ratio</strong></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;width:15%;white-space:nowrap"> </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"><span><strong>outstanding</strong></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;width:15%;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><strong>to Common Shares</strong></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><strong>Book value</strong></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;width:15%;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><strong>Expiry Date</strong></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;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><strong>Classified as Equity</strong></span></td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:15%;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:15%;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff"> </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"> </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;width:15%"> </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> <td style="text-align:right;vertical-align:bottom;width:15%"> </td> <td style="text-align:right;vertical-align:bottom"> </td> </tr> <tr> <td style="vertical-align:bottom;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><i>Founders' warrants:</i></span></td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:15%;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:15%;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom"><span style="font-family:Times New Roman,Times,serif">   Exercise price of $0.20</span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:12%"><span style="font-family:Times New Roman,Times,serif">5,520,000</span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:15%"><span style="font-family:Times New Roman,Times,serif">70 for 1</span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif">$</span></td> <td style="text-align:right;vertical-align:bottom;width:12%"><span style="font-family:Times New Roman,Times,serif">1,013</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">January 1, 2024</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-family:Times New Roman,Times,serif">   Exercise price of $0.20</span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">1,900,000</span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:15%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">70 for 1</span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">$</span></td> <td style="text-align:right;vertical-align:bottom;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">18,865</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-family:Times New Roman,Times,serif">June 14, 2024</span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </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: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: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:15%"> </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-family:Times New Roman,Times,serif"><i>LEC's warrants:</i></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:12%;background-color:#e6efff"> </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"> </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:12%;background-color:#e6efff"> </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"> </td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom"><span style="font-family:Times New Roman,Times,serif">   Exercise price of $0.70</span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:12%"><span style="font-family:Times New Roman,Times,serif">500,000</span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:15%"><span style="font-family:Times New Roman,Times,serif">70 for 1</span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif">$</span></td> <td style="text-align:right;vertical-align:bottom;width:12%"><span style="font-family:Times New Roman,Times,serif">425,000</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">April 29, 2026</span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;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:12%;background-color:#e6efff"> </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"> </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:12%;background-color:#e6efff"> </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"> </td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom"><span style="font-family:Times New Roman,Times,serif"><i>Acquisition of Police Ordnance (Note 4):</i></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> <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: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:15%"> </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-family:Times New Roman,Times,serif">   Exercise price of $1.72</span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">200,000</span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:15%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">70 for 1</span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">$</span></td> <td style="text-align:right;vertical-align:bottom;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">132,000</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-family:Times New Roman,Times,serif">December 15, 2024</span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </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: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: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:15%"> </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-family:Times New Roman,Times,serif"><i>July 2022 equity financing:</i></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:12%;background-color:#e6efff"> </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"> </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:12%;background-color:#e6efff"> </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"> </td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom"><span style="font-family:Times New Roman,Times,serif">   Exercise price of $0.285</span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:12%"><span style="font-family:Times New Roman,Times,serif">800,000</span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:15%"><span style="font-family:Times New Roman,Times,serif">70 for 1</span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif">$</span></td> <td style="text-align:right;vertical-align:bottom;width:12%"><span style="font-family:Times New Roman,Times,serif">72,000</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">July 14, 2024</span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;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:12%;background-color:#e6efff"> </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"> </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:12%;background-color:#e6efff"> </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"> </td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom"><span style="font-family:Times New Roman,Times,serif"><i>December 2022 U.S. Underwriter Warrants</i></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> <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: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:15%"> </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-family:Times New Roman,Times,serif">   Exercise price of US$5.1625</span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">134,950</span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:15%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">1 for 1</span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">$</span></td> <td style="text-align:right;vertical-align:bottom;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">189,592</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-family:Times New Roman,Times,serif">December 6, 2024</span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </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: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: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:15%"> </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-family:Times New Roman,Times,serif"><i>July 2023 U.S. Underwriter Warrants</i></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:12%;background-color:#e6efff"> </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"> </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:12%;background-color:#e6efff"> </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"> </td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="border-bottom:0.75pt solid #000000;vertical-align:bottom"><span style="font-family:Times New Roman,Times,serif">   Exercise price of US$2.66</span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:12%"><span style="font-family:Times New Roman,Times,serif">123,637</span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:15%"><span style="font-family:Times New Roman,Times,serif">1 for 1</span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif">$</span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:12%"><span style="font-family:Times New Roman,Times,serif">204,187</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">December 6, 2024</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:#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:12%;background-color:#e6efff"> </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"> </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:12%;background-color:#e6efff"> </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"> </td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom"><span style="font-family:Times New Roman,Times,serif"><strong>Classified as liability</strong></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-family:Times New Roman,Times,serif">9,178,587</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%"> </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></td> <td style="text-align:right;vertical-align:bottom;width:12%"><span style="font-family:Times New Roman,Times,serif">1,042,657</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%"> </td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;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:12%;background-color:#e6efff"> </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"> </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:12%;background-color:#e6efff"> </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"> </td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom"><span style="font-family:Times New Roman,Times,serif"><i>December 2022 public offerings:</i></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> <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: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:15%"> </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-family:Times New Roman,Times,serif">   Exercise price of US$5.00</span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">3,226,392</span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:15%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">1 for 1</span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">$</span></td> <td style="text-align:right;vertical-align:bottom;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">1,042,538</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-family:Times New Roman,Times,serif">December 9, 2027</span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </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: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: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:15%"> </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-family:Times New Roman,Times,serif"><i>December 2022 Pre-Funded Warrants</i></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:12%;background-color:#e6efff"> </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"> </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:12%;background-color:#e6efff"> </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"> </td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom"><span style="font-family:Times New Roman,Times,serif">   Exercise price of US$0.01</span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:12%"><span style="font-family:Times New Roman,Times,serif">199,000</span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:15%"><span style="font-family:Times New Roman,Times,serif">1 for 1</span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif">$</span></td> <td style="text-align:right;vertical-align:bottom;width:12%"><span style="font-family:Times New Roman,Times,serif">414,334</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">No expiry</span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;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:12%;background-color:#e6efff"> </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"> </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:12%;background-color:#e6efff"> </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"> </td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom"><span style="font-family:Times New Roman,Times,serif"><i>December 2022 Option Warrants</i></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> <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: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:15%"> </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-family:Times New Roman,Times,serif">Exercise price of US$5.1625</span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">375,000</span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:15%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">1 for 1</span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">$</span></td> <td style="text-align:right;vertical-align:bottom;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">121,173</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-family:Times New Roman,Times,serif">December 9, 2024</span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </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: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: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:15%"> </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-family:Times New Roman,Times,serif"><i>December 2022 debt settlement</i></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:12%;background-color:#e6efff"> </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"> </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:12%;background-color:#e6efff"> </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"> </td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom"><span style="font-family:Times New Roman,Times,serif">   Exercise price of US$5.00</span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:12%"><span style="font-family:Times New Roman,Times,serif">56,141</span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:15%"><span style="font-family:Times New Roman,Times,serif">1 for 1</span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif">$</span></td> <td style="text-align:right;vertical-align:bottom;width:12%"><span style="font-family:Times New Roman,Times,serif">18,141</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">December 9, 2027</span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;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:12%;background-color:#e6efff"> </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"> </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:12%;background-color:#e6efff"> </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"> </td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom"><span style="font-family:Times New Roman,Times,serif"><i>July 2023 public offerings:</i></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> <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: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:15%"> </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-family:Times New Roman,Times,serif">   Exercise price of US$2.66</span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">1,542,194</span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:15%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">1 for 1</span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">$</span></td> <td style="text-align:right;vertical-align:bottom;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">798,573</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-family:Times New Roman,Times,serif">July 21, 2028</span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </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: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: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:15%"> </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-family:Times New Roman,Times,serif"><i>July 2023 Pre-Funded Warrants</i></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:12%;background-color:#e6efff"> </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"> </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:12%;background-color:#e6efff"> </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"> </td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="border-bottom:0.75pt solid #000000;vertical-align:bottom"><span style="font-family:Times New Roman,Times,serif">   Exercise price of US$0.001</span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:12%"><span style="font-family:Times New Roman,Times,serif">930,548</span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:15%"><span style="font-family:Times New Roman,Times,serif">1 for 1</span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif">$</span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:12%"><span style="font-family:Times New Roman,Times,serif">1,940,914</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">No expiry</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:#e6efff"> </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:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">6,329,275</span></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%;background-color:#e6efff"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:15%;background-color:#e6efff"> </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%;background-color:#e6efff"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:12%;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif">4,335,673</span></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%;background-color:#e6efff"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:15%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom"><span style="font-family:Times New Roman,Times,serif"><strong>Total outstanding warrants</strong></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:12%"><span style="font-family:Times New Roman,Times,serif"><strong>15,507,862</strong></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:15%"> </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-family:Times New Roman,Times,serif"><strong>$</strong></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:12%"><span style="font-family:Times New Roman,Times,serif"><strong>5,378,330</strong></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:15%"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%"> </td> </tr> </table> </div> </div> </div> </div> <div> <div></div> </div> <p style="text-align:justify;margin-top:0pt;margin-left:21pt"><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, 2023, was determined by the Black Scholes option pricing model using the following key inputs:</span></span></p> <div> <div> <div> <div> <div> <div> <div style="margin-left:22.5pt"> <table border="0" cellpadding="0" cellspacing="0" style="width:70%;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"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span><strong>2023</strong></span></span></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><span><span><strong>2022</strong></span></span></span></span></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"> </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><strong>Warrants</strong></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><strong>Warrants</strong></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> </tr> <tr> <td style="vertical-align:bottom;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Exercise Price (in USD)</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff"><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:17%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2.66</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"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="text-align:right;vertical-align:bottom;width:17%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">5.00</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Stock price (in USD)</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="text-align:right;vertical-align:bottom;width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2.08</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:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">4.13</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">Volatility</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:17%;background-color:#e6efff"><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%;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:17%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">75%</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;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">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:17%"><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:17%"><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:#e6efff"><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:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:17%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">4.44%</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:17%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">4.20%</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;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">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:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2.5</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">2.5</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:17%"> </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%"> </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:#b4c6e7"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Weighted average fair value per warrant</strong></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"><strong>$</strong></span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:17%;background-color:#b4c6e7"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>0.99</strong></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"><strong>$</strong></span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:17%;background-color:#b4c6e7"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>1.43</strong></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> </div> </div> </div> </div> </div> </div> <p style="text-align:justify;margin-top:10pt;margin-left:21pt"><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 style="margin-left:21.3pt"> <div> <div> <div> <table border="0" cellpadding="0" cellspacing="0" style="width:70%;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"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span><span><span><strong>Acquisition of</strong></span></span></span></span></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><span><span><span><span><strong>July 2022</strong></span></span></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="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"><span><span><span><span><span><span><strong>POC</strong></span></span></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><span><span><strong>Warrants</strong></span></span></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;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Exercise Price</strong></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="text-align:right;vertical-align:bottom;width:17%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>1.72</strong></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"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="text-align:right;vertical-align:bottom;width:17%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>0.285</strong></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1/70 of stock price</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="text-align:right;vertical-align:bottom;width:17%"><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:17%"><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:#e6efff"><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:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:17%;background-color:#e6efff"><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:#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:17%;background-color:#e6efff"><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:#e6efff"> </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:17%"><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:17%"><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:#e6efff"><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:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:17%;background-color:#e6efff"><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:#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:17%;background-color:#e6efff"><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:#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">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:17%"><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:17%"><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:17%"> </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%"> </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:#b4c6e7"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Weighted average fair value per warrant</strong></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"><strong>$</strong></span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:17%;background-color:#b4c6e7"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>0.66</strong></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"><strong>$</strong></span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:17%;background-color:#b4c6e7"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>0.09</strong></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> </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 the year ended September 30, 2021, was determined by the following valuation models and key inputs:</span></span></p> <div> <div style="margin-left:0px;margin-bottom:0pt"> <div> <div style="margin-left:22pt;margin-bottom:11pt"> <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-bottom:0.75pt solid #000000;border-top:0.75pt solid #000000;vertical-align:bottom"> </td> <td colspan="4" 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><span><span><strong>Barrier Option Model</strong></span></span></span></span></span></span></span></span></td> <td colspan="1" style="text-align:center;border-bottom:0.75pt solid transparent;border-top:0.75pt solid #000000;vertical-align:bottom;white-space:nowrap"> </td> <td colspan="1" style="text-align:center;border-bottom:0.75pt solid #000000;border-top:0.75pt solid #000000;vertical-align:bottom;white-space:nowrap"> </td> <td colspan="4" 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><span><span><strong>Black-Scholes Option Model</strong></span></span></span></span></span></span></span></span></td> <td colspan="1" style="text-align:center;border-bottom:0.75pt solid #000000;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"> </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:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span><span><span><strong>September</strong></span></span></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"> </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"> </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"><span><span><span><span><span><span><strong>September</strong></span></span></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><span><span><strong>2021</strong></span></span></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"> </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"> </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><span><span><strong>April 2021</strong></span></span></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><span><span><strong>2021</strong></span></span></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><span><span><strong>broker</strong></span></span></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><span><span><strong>LEC</strong></span></span></span></span></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"> </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><span><span><strong>warrants</strong></span></span></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><span><span><strong>warrants</strong></span></span></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><span><span><strong>warrants</strong></span></span></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><span><span><strong>warrants</strong></span></span></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> </tr> <tr> <td style="vertical-align:bottom;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Exercise Price</strong></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="text-align:right;vertical-align:bottom;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>1.75</strong></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"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="text-align:right;vertical-align:bottom;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>2.35</strong></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="text-align:right;vertical-align:bottom;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>2.00</strong></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"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="text-align:right;vertical-align:bottom;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>0.70</strong></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1/70 of stock price</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</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">1.01</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">$</span></span></td> <td style="text-align:right;vertical-align:bottom;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2.14</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="text-align:right;vertical-align:bottom;width:12%"><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:12%"><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:#e6efff"><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:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:12%;background-color:#e6efff"><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:#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:12%;background-color:#e6efff"><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:#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:12%;background-color:#e6efff"><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:#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:12%;background-color:#e6efff"><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:#e6efff"> </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: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> <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 style="vertical-align:bottom;background-color:#e6efff"><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:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:12%;background-color:#e6efff"><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:#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:12%;background-color:#e6efff"><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:#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:12%;background-color:#e6efff"><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:#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:12%;background-color:#e6efff"><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:#e6efff"> </td> </tr> <tr> <td 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:12%"><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">$</span></span></td> <td style="text-align:right;vertical-align:bottom;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">4.60</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">N/A</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">N/A</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Rebate</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="text-align:right;vertical-align:bottom;width:12%;background-color:#e6efff"><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:#e6efff"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff"><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%;background-color:#e6efff"><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:#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:12%;background-color:#e6efff"><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:#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:12%;background-color:#e6efff"><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:#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">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">2</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">1</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">1</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">0.85</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> <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:#b4c6e7"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Weighted average fair value per warrant</strong></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"><strong>$</strong></span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:12%;background-color:#b4c6e7"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>0.24</strong></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"><strong>$</strong></span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:12%;background-color:#b4c6e7"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>0.52</strong></span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%;background-color:#b4c6e7"> </td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%;background-color:#b4c6e7"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:12%;background-color:#b4c6e7"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>0.72</strong></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"><strong>$</strong></span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:12%;background-color:#b4c6e7"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>0.85</strong></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> </div> </div> </div> </div> <div> <p style="margin-left:39.3pt;text-indent:-18pt;text-align:justify;margin-top:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>c)</strong><span style="width:10.23pt;text-indent:0pt;display:inline-block"> </span><strong>Contributed Surplus </strong></span></span></p> <p style="margin-left:21.3pt;text-align:justify;margin-top:0pt"><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> <p style="margin-left:21.3pt;text-align:justify"><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">In the Canadian Offering, we issued 50,848 Canadian Compensation Options. Each Canadian Compensation Option is exercisable to acquire one Unit, as defined in Note 16(a), at a price equal to US$4.13 for a period of two years (expiring on December 9, 2024). Based on the structure of the Compensation Option, management estimated its fair value using the Monte Carlo method (Level 2). We used the following key inputs in the Monte Carlo model (100,000 simulations):</span></span></p> <div> <div style="margin-left:21.3pt"> <div> <div> <table border="0" cellpadding="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"> </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><strong>Initial</strong></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"> </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><strong>Recognition</strong></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;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Number of securities</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:22%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">50,848</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;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">Exercise price - compensation option (in USD)</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">4.13</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">1-Year CAD/USD Forward Exchange Rate</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="text-align:right;vertical-align:bottom;width:22%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1.3560</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Exercise price - compensation warrant (in USD)</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</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">5.00</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">2-Year CAD/USD Forward Exchange Rate</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="text-align:right;vertical-align:bottom;width:22%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1.3483</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Share price (in CAD)</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</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">4.20</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">Expected life - compensation option</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:22%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1.00</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;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">Expected life - compensation warrant</span></span></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">2.50</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">Dividend</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff"><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%;background-color:#e6efff"><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:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Volatility - compensation option</span></span></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">90%</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">Volatility - compensation warrant</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:22%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">75%</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;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">Risk free rate - compensation option</span></span></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">4.38%</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">Risk free rate - compensation warrant</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:22%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">3.15%</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </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:22%"> </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:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Fair value per compensation option (CAD)</strong></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:22%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>2.46</strong></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </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">We have recorded $125,086 of Canadian 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">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> <div> <div></div> </div> <p style="margin-left:21.3pt;text-align:justify;margin-top:0pt"><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:20.7pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">On March 31, 2023, KWESST shareholders approved the renewal of the Long-Term Incentive Plan (the "LTIP"). Additionally, the disinterested shareholders of KWESST approved an amendment to the LTIP to increase the number of RSUs, PSUs, DSUs, and SARs (collectively "Share Units") authorized for issuance pursuant to the LTIP from 60,682 to 407,274 Share Units. Accordingly, we have 11,153 Share Units available for future grants.</span></span></p> <p style="margin-left:20.7pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Further, the disinterested shareholders (shareholders that are not directors, officers, or other insiders of the Company) of KWESST approved to revise the exercise price of<span><span> 50,981 stock options to $3.60, the closing price of KWESST common shares on the TSX-V on March 31, 2023. In accordance with IFRS 2, this resulted in an immediate fair value increase of $77,001 included in share-</span></span><span>based compensation, with an offset to contributed</span><span><span> surplus.</span></span></span></span></p> <p style="margin-left:20.7pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">During the year ended September 30, 2023, we granted 340,000 stock options and did not grant any RSUs, PSUs, or SARs, pursuant to our LTIP during the year ended September 30, 2023. Accordingly, we had 389,907 outstanding stock options at September 30, 2023.</span></span></p> <p style="margin-left:20.7pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">For the year ended September 30, 2023, we recorded share-based compensation of $373,554, (2022 - $1,960,072, 2021 - $2,462,207).</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="text-indent:21.3pt;text-align:justify"><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 style="margin-left:21pt"> <div> <div> <div> <div> <table border="0" cellpadding="0" cellspacing="0" style="width:80%;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-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><strong>Weighted</strong></span></span></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"> </td> <td style="text-align:right;vertical-align:bottom;white-space:nowrap"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><strong>Number</strong></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-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><strong>average</strong></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"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;white-space:nowrap"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><strong>of options</strong></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-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><strong>exercise price</strong></span></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="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"> </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"> </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 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:17%"><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:17%"><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:17%"><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">$</span></span></td> <td style="text-align:right;vertical-align:bottom;width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">104.30</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Exercised</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(18,194</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="text-align:right;vertical-align:bottom;width:17%"><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;width:17%"><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;width:2%"><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">$</span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">48.30</span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Outstanding at September 30, 2021</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">59,536</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="text-align:right;vertical-align:bottom;width:17%"><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:17%"><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">$</span></span></td> <td style="text-align:right;vertical-align:bottom;width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">69.59</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> </tr> <tr> <td style="border-bottom:0.75pt solid #000000;vertical-align:bottom"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Cancelled</span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(11,928</span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:17%"><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="vertical-align:bottom"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Outstanding at September 30, 2022</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">57,108</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">$</span></span></td> <td style="text-align:right;vertical-align:bottom;width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">83.87</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Granted</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">340,000</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="text-align:right;vertical-align:bottom;width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2.59</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;width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(1,125</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></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">$</span></span></td> <td style="text-align:right;vertical-align:bottom;width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">3.60</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> </tr> <tr> <td style="border-bottom:0.75pt solid #000000;vertical-align:bottom"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Cancelled</span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(6,076</span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">70.65</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:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Outstanding at September 30, 2023</strong></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"> </td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:17%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>389,907</strong></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:17%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>2.80</strong></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Options exercisable at September 30, 2023</strong></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"> </td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:17%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>49,496</strong></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:17%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>4.21</strong></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> </tr> </table> <p style="margin-top:0pt;margin-bottom:0pt;font-family:Times New Roman,Times,serif;text-align:left"> </p> </div> </div> </div> </div> </div> </div> <div></div> <p style="margin-left:21.3pt;text-align:justify;margin-top:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">During the year ended September 30, 2023, we granted 340,000 (2022 - 9,500, 2021 - 52,988) options at a weighted average exercise price of $2.59 (2022 - $69.59, 2021 - $104.30). At September 30, 2023, the weighted average remaining vesting period was 1.87 years (2022 - 0.88 years, 2021 - 1.82 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">For the options granted during the year ended September 30, 2023, the per share weighted-average fair value of stock options was $38.21 (2022 - $38.21, 2021 - $50.40), using the Black-Scholes option model with the following weighted-average assumptions:</span></span></p> <div> <div style="margin-left:21.3pt"> <table cellpadding="0" cellspacing="0" style="width:70%"> <tr> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:left;white-space:nowrap;border-top:0.75pt solid rgb(0, 0, 0);width:70%"> </td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:left;white-space:nowrap;border-top:0.75pt solid rgb(0, 0, 0);width:1%"> </td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;white-space:nowrap;border-top:0.75pt solid rgb(0, 0, 0);text-align:right;width:5%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><strong>2023</strong></span></span></span></span></td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:center;white-space:nowrap;border-top:0.75pt solid rgb(0, 0, 0);width:2%"> </td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:left;white-space:nowrap;border-top:0.75pt solid rgb(0, 0, 0);width:1%"> </td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:right;white-space:nowrap;border-top:0.75pt solid rgb(0, 0, 0);width:9%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><strong>2022</strong></span></span></span></span></td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:right;white-space:nowrap;border-top:0.75pt solid rgb(0, 0, 0);width:2%"> </td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:left;white-space:nowrap;border-top:0.75pt solid rgb(0, 0, 0);width:1%"> </td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:right;white-space:nowrap;border-top:0.75pt solid rgb(0, 0, 0);width:9%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><strong>2021</strong></span></span></span></span></td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:70%"><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="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;white-space:nowrap;background-color:rgb(230, 239, 255);width:5%;margin-top:0pt;margin-bottom:0pt"> <p style="margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="margin-top:0pt;margin-bottom:0pt"><span style="margin-top:0pt;margin-bottom:0pt">$2.55 to</span></span></span></span></p> <p style="margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="margin-top:0pt;margin-bottom:0pt"><span style="margin-top:0pt;margin-bottom:0pt"><span style="margin-top:0pt;margin-bottom:0pt"><span style="margin-top:0pt;margin-bottom:0pt">$4.00</span></span></span></span></span></span></p> </td> <td style="vertical-align:bottom;text-align:left;white-space:nowrap;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;white-space:nowrap;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;white-space:nowrap;background-color:rgb(230, 239, 255);width:9%;margin-top:0pt;margin-bottom:0pt"> <p style="margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="margin-top:0pt;margin-bottom:0pt"><span style="margin-top:0pt;margin-bottom:0pt">$14.70 to</span></span></span></span></p> <p style="margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="margin-top:0pt;margin-bottom:0pt"><span style="margin-top:0pt;margin-bottom:0pt">$126.70</span></span></span></span></p> </td> <td style="vertical-align:bottom;text-align:left;white-space:nowrap;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;white-space:nowrap;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;white-space:nowrap;background-color:rgb(230, 239, 255);width:9%;margin-top:0pt;margin-bottom:0pt"> <p style="margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="margin-top:0pt;margin-bottom:0pt"><span style="margin-top:0pt;margin-bottom:0pt">$49.00 to</span></span></span></span></p> <p style="margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="margin-top:0pt;margin-bottom:0pt"><span style="margin-top:0pt;margin-bottom:0pt">$159.60</span></span></span></span></p> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:70%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Exercise price</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:5%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$2.55 to $4.00</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:9%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$14.70 to $126.70</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:9%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$49.00 to $159.60</span></span></td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:70%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Volatility</span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:5%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">96.37%</span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:9%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">90.48%</span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:9%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">76.46%</span></span></td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:70%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Dividend yield</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:5%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Nil</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:9%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Nil</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:9%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Nil</span></span></td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:70%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Risk-free interest rate</span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:5%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">4.65%</span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:9%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2.04%</span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:9%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">0.35%</span></span></td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:70%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Expected life (years)</span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;border-bottom:1.5pt solid rgb(0, 0, 0);width:5%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2.93</span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;border-bottom:1.5pt solid rgb(0, 0, 0);width:9%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2.91</span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;border-bottom:1.5pt solid rgb(0, 0, 0);width:9%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2.26</span></span></td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:70%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:5%"> </td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:9%"> </td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:9%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);background-color:rgb(181, 197, 231);width:70%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Weighted-average fair value per option</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);background-color:rgb(181, 197, 231);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;border-bottom:1.5pt solid rgb(0, 0, 0);background-color:rgb(181, 197, 231);width:5%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$1.42</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);background-color:rgb(181, 197, 231);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);background-color:rgb(181, 197, 231);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;border-bottom:1.5pt solid rgb(0, 0, 0);background-color:rgb(181, 197, 231);width:9%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$38.21</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);background-color:rgb(181, 197, 231);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);background-color:rgb(181, 197, 231);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;border-bottom:1.5pt solid rgb(0, 0, 0);background-color:rgb(181, 197, 231);width:9%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$50.40</strong></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">The following table summarizes information about stock options outstanding at September 30, 2023:</span></span></p> <div> <div style="margin-left:21.3pt"> <div> <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;text-align:right;vertical-align:bottom;white-space:nowrap"> </td> <td style="border-top:0.75pt solid #000000;text-align:right;vertical-align:bottom;white-space:nowrap"> </td> <td style="border-top:0.75pt solid #000000;text-align:right;vertical-align:bottom;white-space:nowrap"> </td> <td style="border-top:0.75pt solid #000000;text-align:right;vertical-align:bottom;white-space:nowrap"> </td> <td style="border-top:0.75pt solid #000000;text-align:right;vertical-align:bottom;white-space:nowrap"> </td> <td style="border-top: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><strong>Weighted</strong></span></span></span></span></td> <td style="border-top:0.75pt solid #000000;text-align:right;vertical-align:bottom;white-space:nowrap"> </td> <td style="border-top:0.75pt solid #000000;text-align:right;vertical-align:bottom;white-space:nowrap"> </td> <td style="border-top:0.75pt solid #000000;text-align:right;vertical-align:bottom;white-space:nowrap"> </td> <td style="border-top:0.75pt solid #000000;text-align:right;vertical-align:bottom;white-space:nowrap"> </td> <td style="border-top:0.75pt solid #000000;text-align:right;vertical-align:bottom;white-space:nowrap"> </td> <td style="border-top:0.75pt solid #000000;text-align:right;vertical-align:bottom;white-space:nowrap"> </td> <td style="border-top:0.75pt solid #000000;text-align:right;vertical-align:bottom;white-space:nowrap"> </td> <td style="border-top:0.75pt solid #000000;text-align:right;vertical-align:bottom;white-space:nowrap"> </td> <td style="border-top:0.75pt solid #000000;text-align:right;vertical-align:bottom;white-space:nowrap"> </td> <td style="border-top:0.75pt solid #000000;text-align:right;vertical-align:bottom;white-space:nowrap"> </td> <td style="border-top:0.75pt solid #000000;text-align:right;vertical-align:bottom;white-space:nowrap"> </td> <td style="border-top:0.75pt solid #000000;text-align:right;vertical-align:bottom;white-space:nowrap"> </td> <td style="border-top:0.75pt solid #000000;text-align:right;vertical-align:bottom"> </td> </tr> <tr> <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"><span><span><strong>average</strong></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><strong>Weighted</strong></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;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><strong>Remaining</strong></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><strong>Weighted</strong></span></span></span></span></td> <td style="text-align:right;vertical-align:bottom"> </td> </tr> <tr> <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"><span><span><strong>remaining</strong></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><strong>average</strong></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;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><strong>exercisable</strong></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><strong>average</strong></span></span></span></span></td> <td style="text-align:right;vertical-align:bottom"> </td> </tr> <tr> <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><strong>Exercise</strong></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"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>Number</strong></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><strong>contractual</strong></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><strong>outstanding</strong></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;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><strong>contractual</strong></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><strong>exercisable</strong></span></span></span></span></td> <td style="text-align:right;vertical-align:bottom"> </td> </tr> <tr> <td style="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><strong>price</strong></span></span></span></span></td> <td style="border-bottom:0.75pt solid #000000;text-align:right;vertical-align:bottom;white-space:nowrap"> </td> <td style="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><strong>outstanding</strong></span></span></span></span></td> <td style="border-bottom:0.75pt solid #000000;text-align:right;vertical-align:bottom;white-space:nowrap"> </td> <td style="border-bottom:0.75pt solid #000000;text-align:right;vertical-align:bottom;white-space:nowrap"> </td> <td style="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><strong>life</strong></span></span></span></span></td> <td style="border-bottom:0.75pt solid #000000;text-align:right;vertical-align:bottom;white-space:nowrap"> </td> <td style="border-bottom:0.75pt solid #000000;text-align:right;vertical-align:bottom;white-space:nowrap"> </td> <td style="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><strong>strike price</strong></span></span></span></span></td> <td style="border-bottom:0.75pt solid #000000;text-align:right;vertical-align:bottom;white-space:nowrap"> </td> <td style="border-bottom:0.75pt solid #000000;text-align:right;vertical-align:bottom;white-space:nowrap"> </td> <td style="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><strong>Exercisable</strong></span></span></span></span></td> <td style="border-bottom:0.75pt solid #000000;text-align:right;vertical-align:bottom;white-space:nowrap"> </td> <td style="border-bottom:0.75pt solid #000000;text-align:right;vertical-align:bottom;white-space:nowrap"> </td> <td style="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><strong>life</strong></span></span></span></span></td> <td style="border-bottom:0.75pt solid #000000;text-align:right;vertical-align:bottom;white-space:nowrap"> </td> <td style="border-bottom:0.75pt solid #000000;text-align:right;vertical-align:bottom;white-space:nowrap"> </td> <td style="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><strong>strike price</strong></span></span></span></span></td> <td style="border-bottom:0.75pt solid #000000;text-align:right;vertical-align:bottom"> </td> </tr> <tr> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$2.55</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:10%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">330,000</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:10%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2.88</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:10%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2.55</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:10%;background-color:#e6efff"><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:#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:10%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="-sec-ix-hidden:Fxbrl_20240105145826661_xbrl_20230119115102851_xbrl_20230117062945782">-</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:10%;background-color:#e6efff"><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:#e6efff"> </td> </tr> <tr> <td style="text-align:right;vertical-align:bottom"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$3.60</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">49,550</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">2.55</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">3.60</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">49,139</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">2.54</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </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">3.60</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> </tr> <tr> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$4.06</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:10%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">10,000</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:10%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">4.62</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:10%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">4.06</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:10%;background-color:#e6efff"><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:#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:10%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="-sec-ix-hidden:Fxbrl_20240105145821537_xbrl_20230119115102851_xbrl_20230117062945782">-</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:10%;background-color:#e6efff"><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:#e6efff"> </td> </tr> <tr> <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">$87.50</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">357</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">2.76</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">87.50</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">357</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">2.76</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">87.50</span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%"> </td> </tr> <tr> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"> </td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:10%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>389,907</strong></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"> </td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:10%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>2.88</strong></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"> </td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:10%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>2.80</strong></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"> </td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:10%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>49,496</strong></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"> </td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:10%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>2.54</strong></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"> </td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:10%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>4.21</strong></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </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"><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 years ended September 30, 2023 and 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> <div></div> <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">The following table shows the changes in Share Units:</span></span></p> <div> <div style="margin-left:21.3pt"> <div> <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;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"><strong>RSUs</strong></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"><strong>PSUs</strong></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"><strong>SARs</strong></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"><strong>Total</strong></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">Outstanding at September 30, 2020</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></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></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></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></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">Granted</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">16,412</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">2,857</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">2,143</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">21,412</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">Vested and converted</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">(139</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> <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></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></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">(139</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:1.5pt solid #000000;vertical-align:bottom;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Outstanding at September 30, 2021</strong></span></span></td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:15%;text-align:right;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>16,273</strong></span></span></td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;text-align:left;background-color:#e6efff"> </td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:15%;text-align:right;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>2,857</strong></span></span></td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;text-align:left;background-color:#e6efff"> </td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:15%;text-align:right;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>2,143</strong></span></span></td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;text-align:left;background-color:#e6efff"> </td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:15%;text-align:right;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>21,273</strong></span></span></td> <td style="border-bottom:1.5pt 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">Granted</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">10,726</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">17,942</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">514</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">29,182</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">Vested and converted to common shares</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">(5,681</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> <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">(2,666</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> <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></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">(8,347</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">Vested and repurchased for withholding taxes</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">(144</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> <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">(249</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> <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></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">(393</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="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="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></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">(17,714</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> <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></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">(17,714</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:1.5pt solid #000000;vertical-align:bottom;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Outstanding at September 30, 2022</strong></span></span></td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:15%;text-align:right;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>21,174</strong></span></span></td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;text-align:left;background-color:#e6efff"> </td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:15%;text-align:right;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>170</strong></span></span></td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;text-align:left;background-color:#e6efff"> </td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:15%;text-align:right;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>2,657</strong></span></span></td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;text-align:left;background-color:#e6efff"> </td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:15%;text-align:right;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>24,001</strong></span></span></td> <td style="border-bottom:1.5pt 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">Granted</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></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></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></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></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">Vested and converted to common shares</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">(20,103</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> <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">(170</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> <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></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">(20,273</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">Vested and repurchased for withholding taxes</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></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></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></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></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">Expired / cancelled</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></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></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></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></td> <td style="border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%;text-align:left"> </td> </tr> <tr> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Outstanding at September 30, 2023</strong></span></span></td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:15%;text-align:right;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>1,071</strong></span></span></td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;text-align:left;background-color:#e6efff"> </td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:15%;text-align:right;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></span></span></td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;text-align:left;background-color:#e6efff"> </td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:15%;text-align:right;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>2,657</strong></span></span></td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;text-align:left;background-color:#e6efff"> </td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:15%;text-align:right;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>3,728</strong></span></span></td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;text-align:left;background-color:#e6efff"> </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"><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, 2023, we granted nil RSUs (2022 - 10,726, 2021 - 16,412), with a weighted-average grant date fair value of $nil per unit (2022 - $43.50, 2021 - $105.70). The weighted average vesting period for the outstanding RSUs was 0.1 years at September 30, 2023 (2022 - 0.18 years, 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, 2023, we granted nil PSUs (2022 - 17,942, 2021 - 2,857), with a weighted-average grant date fair value of $nil per unit (2022 - $126.70, 2021 - $105.00). The outstanding PSUs were fully vested at September 30, 2023 (2022 - fully vested, 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> <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, 2023, we granted nil SARs (2022 - 514, 2021 - 2,143) at an exercise price of $nil (2022 - $126.70, 2021 - $115.50 each). The 2,657 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, 2023, we recorded share-based compensation of $373,554 (2022 - $1,960,072, 2021 - $2,462,207).</span></span></p> <div></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 following table presents a breakdown of total share-based compensation expense by function:</span></span></p> <div style="margin-left:21.3pt"> <div> <div> <div> <div> <table border="0" cellpadding="0" cellspacing="0" style="width:80%;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:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><strong>Year ended</strong></span></span></span></span></td> <td style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff"> </td> <td style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom;padding-left:6pt"> </td> <td style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><strong>Year ended</strong></span></span></span></span></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"> </td> <td style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><strong>Year ended</strong></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 colspan="1" style="text-align:right;vertical-align:bottom;background-color:#e6efff;padding-left:6pt"> </td> <td colspan="1" 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><strong>September 30,</strong></span></span></span></span></td> <td colspan="1" style="text-align:right;vertical-align:bottom;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;padding-left:6pt"> </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><strong>September 30,</strong></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><strong>September 30,</strong></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;padding-left:6pt"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><strong>2023</strong></span></span></span></span></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;padding-left:6pt"> </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"><span><span><strong>2022</strong></span></span></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"><span><span><strong>2021</strong></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">General and administrative</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff;padding-left:6pt"><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:17%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">246,436</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%;padding-left:6pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="text-align:right;vertical-align:bottom;width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1,104,858</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="text-align:right;vertical-align:bottom;width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1,425,111</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:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;vertical-align:bottom;width:17%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">53,800</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%;padding-left:6pt"> </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">552,627</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">754,167</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, net</span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:17%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">73,318</span></span></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%;padding-left:6pt"> </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">302,587</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">282,929</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"><strong>Total share-based compensation</strong></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff;padding-left:6pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:17%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>373,554</strong></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;padding-left:6pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></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"><strong>1,960,072</strong></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"><strong>$</strong></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"><strong>2,462,207</strong></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%"> </td> </tr> </table> </div> </div> </div> </div> </div> </div>
CY2023 ifrs-full Disclosure Of Issued Capital Explanatory
DisclosureOfIssuedCapitalExplanatory
<div> <div style="margin-left:0px"> <div> <div style="margin-left:21pt"> <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:#b4c6e7;white-space:nowrap"> </td> <td colspan="4" style="text-align:center;border-top:0.75pt solid #000000;border-bottom:0.75pt solid #000000;vertical-align:bottom;background-color:#b4c6e7;white-space:nowrap"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><strong>September 30, 2023</strong></span></span></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:#b4c6e7;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="4" 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-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><strong>September 30, 2022</strong></span></span></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="4" 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-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><strong>September 30, 2021</strong></span></span></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> </tr> <tr> <td style="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;white-space:nowrap"> </td> <td style="text-align:center;border-bottom:0.75pt solid #000000;vertical-align:bottom;background-color:#b4c6e7;white-space:nowrap"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><strong>Number</strong></span></span></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 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;background-color:#b4c6e7;white-space:nowrap"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><strong>Amount</strong></span></span></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 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-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><strong>Number</strong></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-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><strong>Amount</strong></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-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><strong>Number</strong></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-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><strong>Amount</strong></span></span></span></span></td> <td style="text-align:center;border-bottom:0.75pt solid #000000;vertical-align:bottom;white-space:nowrap"> </td> </tr> <tr> <td style="vertical-align:bottom"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>Balance, beginning of year</span></span></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:7%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>773,225</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%;background-color:#b4c6e7"><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:7%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>19,496,640</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:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>699,511</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-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>17,215,068</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>589,518</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>9,374,563</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-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>Issued for U.S. IPO and Canadian Offering</span></span></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:7%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>3,226,392</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%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>13,675,120</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#b4c6e7"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>-</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><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:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:7%"><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: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>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>-</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>Issued in private placement</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#b4c6e7"> </td> <td style="text-align:right;vertical-align:bottom;width:7%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>1,542,194</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#b4c6e7"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>3,050,316</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:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>22,857</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-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>272,000</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>10,714</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>1,110,000</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-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>Issued for debt settlements</span></span></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:7%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>56,141</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%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>233,485</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#b4c6e7"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>143</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>19,000</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%"> </td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>1,305</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-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>63,866</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>Issued for conversion of share units</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#b4c6e7"> </td> <td style="text-align:right;vertical-align:bottom;width:7%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>14,134</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#b4c6e7"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>529,504</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:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>8,349</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-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>874,840</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>138</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>12,498</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-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>Issued for exercise of warrants</span></span></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:7%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>3,571</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%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>60,000</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#b4c6e7"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>19,000</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>277,098</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:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>10,380</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-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>815,307</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>Issued for exercise of stock options</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#b4c6e7"> </td> <td style="text-align:right;vertical-align:bottom;width:7%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>1,125</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#b4c6e7"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>5,836</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:7%"><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: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>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>-</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>18,195</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>1,292,015</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-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>Issued for bonus shares relating to borrowings (Note 10)</span></span></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:7%;background-color:#b4c6e7"><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:left;vertical-align:bottom;width:2%;background-color:#b4c6e7"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>-</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#b4c6e7"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>18,525</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>411,692</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:7%"><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: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>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>-</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>Issued for acquisition (Note 4(a))</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#b4c6e7"> </td> <td style="text-align:right;vertical-align:bottom;width:7%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>-</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#b4c6e7"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%;background-color:#b4c6e7"><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: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:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>3,965</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-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>377,503</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>-</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><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: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>Issued for conversion of contingent shares (Note 4(a))</span></span></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:7%;background-color:#b4c6e7"><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:left;vertical-align:bottom;width:2%;background-color:#b4c6e7"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>-</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#b4c6e7"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>875</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>83,319</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:7%"><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: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>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>-</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>Issued in brokered private placement</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#b4c6e7"> </td> <td style="text-align:right;vertical-align:bottom;width:7%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>-</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#b4c6e7"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%;background-color:#b4c6e7"><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: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:7%"><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: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>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>-</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>51,087</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>3,611,818</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-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>Issued for asset acquisition (Note 4(b))</span></span></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:7%;background-color:#b4c6e7"><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:left;vertical-align:bottom;width:2%;background-color:#b4c6e7"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>-</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#b4c6e7"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>-</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><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:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>14,286</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-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>1,290,000</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>Issued for exercise of broker compensation options</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#b4c6e7"> </td> <td style="text-align:right;vertical-align:bottom;width:7%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>-</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#b4c6e7"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%;background-color:#b4c6e7"><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: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:7%"><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: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>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>-</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>2,459</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>347,680</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-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>Issued for amended license (Note 27)</span></span></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:7%;background-color:#b4c6e7"><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:left;vertical-align:bottom;width:2%;background-color:#b4c6e7"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>-</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#b4c6e7"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>-</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><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:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>1,429</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-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>137,000</span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> </tr> <tr> <td style="border-bottom:0.75pt solid #000000;vertical-align:bottom"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>Less: share offering costs for the year</span></span></span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%;background-color:#b4c6e7"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:7%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>-</span></span></span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%;background-color:#b4c6e7"> </td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:7%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>(3,671,791</span></span></span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%;background-color:#b4c6e7"><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: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:7%"><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: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>$</span></span></span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>(33,880</span></span></span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>)</span></span></span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>-</span></span></span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><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%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>)</span></span></span></span></td> </tr> <tr> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>Balance, end of year</span></span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#b4c6e7"> </td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:7%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><strong>5,616,782</strong></span></span></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-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><strong>$</strong></span></span></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:7%;background-color:#b4c6e7"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><strong>33,379,110</strong></span></span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#b4c6e7"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>773,225</span></span></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>$</span></span></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>19,496,640</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%"> </td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>699,511</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-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:1.5pt solid #000000;vertical-align:bottom;width:7%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>17,215,068</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> </div> </div> </div>
CY2023 kwe Disclosure Of Weighted Average Assumptions Of Warrants Granted Explanatory
DisclosureOfWeightedAverageAssumptionsOfWarrantsGrantedExplanatory
<div> <div> <div> <div> <div> <div style="margin-left:22.5pt"> <table border="0" cellpadding="0" cellspacing="0" style="width:70%;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"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span><strong>2023</strong></span></span></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><span><span><strong>2022</strong></span></span></span></span></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"> </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><strong>Warrants</strong></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><strong>Warrants</strong></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> </tr> <tr> <td style="vertical-align:bottom;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Exercise Price (in USD)</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff"><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:17%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2.66</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"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="text-align:right;vertical-align:bottom;width:17%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">5.00</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Stock price (in USD)</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="text-align:right;vertical-align:bottom;width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2.08</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:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">4.13</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">Volatility</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:17%;background-color:#e6efff"><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%;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:17%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">75%</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;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">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:17%"><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:17%"><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:#e6efff"><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:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:17%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">4.44%</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:17%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">4.20%</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;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">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:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2.5</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">2.5</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:17%"> </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%"> </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:#b4c6e7"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Weighted average fair value per warrant</strong></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"><strong>$</strong></span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:17%;background-color:#b4c6e7"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>0.99</strong></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"><strong>$</strong></span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:17%;background-color:#b4c6e7"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>1.43</strong></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> </div> </div> </div> </div> </div> <div> <div> <div> <table border="0" cellpadding="0" cellspacing="0" style="width:70%;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"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span><span><span><strong>Acquisition of</strong></span></span></span></span></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><span><span><span><span><strong>July 2022</strong></span></span></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="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"><span><span><span><span><span><span><strong>POC</strong></span></span></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><span><span><strong>Warrants</strong></span></span></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;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Exercise Price</strong></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="text-align:right;vertical-align:bottom;width:17%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>1.72</strong></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"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="text-align:right;vertical-align:bottom;width:17%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>0.285</strong></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1/70 of stock price</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="text-align:right;vertical-align:bottom;width:17%"><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:17%"><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:#e6efff"><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:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:17%;background-color:#e6efff"><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:#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:17%;background-color:#e6efff"><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:#e6efff"> </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:17%"><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:17%"><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:#e6efff"><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:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:17%;background-color:#e6efff"><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:#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:17%;background-color:#e6efff"><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:#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">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:17%"><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:17%"><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:17%"> </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%"> </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:#b4c6e7"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Weighted average fair value per warrant</strong></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"><strong>$</strong></span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:17%;background-color:#b4c6e7"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>0.66</strong></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"><strong>$</strong></span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:17%;background-color:#b4c6e7"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>0.09</strong></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> </div> </div> <div> <div style="margin-left:0px;margin-bottom:0pt"> <div> <div style="margin-left:22pt;margin-bottom:11pt"> <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-bottom:0.75pt solid #000000;border-top:0.75pt solid #000000;vertical-align:bottom"> </td> <td colspan="4" 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><span><span><strong>Barrier Option Model</strong></span></span></span></span></span></span></span></span></td> <td colspan="1" style="text-align:center;border-bottom:0.75pt solid transparent;border-top:0.75pt solid #000000;vertical-align:bottom;white-space:nowrap"> </td> <td colspan="1" style="text-align:center;border-bottom:0.75pt solid #000000;border-top:0.75pt solid #000000;vertical-align:bottom;white-space:nowrap"> </td> <td colspan="4" 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><span><span><strong>Black-Scholes Option Model</strong></span></span></span></span></span></span></span></span></td> <td colspan="1" style="text-align:center;border-bottom:0.75pt solid #000000;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"> </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:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><span><span><span><span><strong>September</strong></span></span></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"> </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"> </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"><span><span><span><span><span><span><strong>September</strong></span></span></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><span><span><strong>2021</strong></span></span></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"> </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"> </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><span><span><strong>April 2021</strong></span></span></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><span><span><strong>2021</strong></span></span></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><span><span><strong>broker</strong></span></span></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><span><span><strong>LEC</strong></span></span></span></span></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"> </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><span><span><strong>warrants</strong></span></span></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><span><span><strong>warrants</strong></span></span></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><span><span><strong>warrants</strong></span></span></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><span><span><strong>warrants</strong></span></span></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> </tr> <tr> <td style="vertical-align:bottom;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Exercise Price</strong></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="text-align:right;vertical-align:bottom;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>1.75</strong></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"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="text-align:right;vertical-align:bottom;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>2.35</strong></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="text-align:right;vertical-align:bottom;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>2.00</strong></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"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="text-align:right;vertical-align:bottom;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>0.70</strong></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1/70 of stock price</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</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">1.01</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">$</span></span></td> <td style="text-align:right;vertical-align:bottom;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2.14</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="text-align:right;vertical-align:bottom;width:12%"><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:12%"><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:#e6efff"><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:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:12%;background-color:#e6efff"><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:#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:12%;background-color:#e6efff"><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:#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:12%;background-color:#e6efff"><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:#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:12%;background-color:#e6efff"><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:#e6efff"> </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: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> <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 style="vertical-align:bottom;background-color:#e6efff"><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:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:12%;background-color:#e6efff"><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:#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:12%;background-color:#e6efff"><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:#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:12%;background-color:#e6efff"><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:#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:12%;background-color:#e6efff"><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:#e6efff"> </td> </tr> <tr> <td 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:12%"><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">$</span></span></td> <td style="text-align:right;vertical-align:bottom;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">4.60</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">N/A</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">N/A</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Rebate</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="text-align:right;vertical-align:bottom;width:12%;background-color:#e6efff"><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:#e6efff"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff"><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%;background-color:#e6efff"><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:#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:12%;background-color:#e6efff"><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:#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:12%;background-color:#e6efff"><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:#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">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">2</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">1</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">1</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">0.85</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> <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:#b4c6e7"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Weighted average fair value per warrant</strong></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"><strong>$</strong></span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:12%;background-color:#b4c6e7"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>0.24</strong></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"><strong>$</strong></span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:12%;background-color:#b4c6e7"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>0.52</strong></span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%;background-color:#b4c6e7"> </td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%;background-color:#b4c6e7"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:12%;background-color:#b4c6e7"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>0.72</strong></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"><strong>$</strong></span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:12%;background-color:#b4c6e7"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>0.85</strong></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> </div> </div> </div>
CY2023 ifrs-full Disclosure Of Indirect Measurement Of Fair Value Of Goods Or Services Received Share Options Granted During Period Explanatory
DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory
<div> <div style="margin-left:21.3pt"> <div> <div> <table border="0" cellpadding="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"> </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><strong>Initial</strong></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"> </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><strong>Recognition</strong></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;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Number of securities</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:22%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">50,848</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;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">Exercise price - compensation option (in USD)</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">4.13</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">1-Year CAD/USD Forward Exchange Rate</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="text-align:right;vertical-align:bottom;width:22%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1.3560</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Exercise price - compensation warrant (in USD)</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</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">5.00</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">2-Year CAD/USD Forward Exchange Rate</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="text-align:right;vertical-align:bottom;width:22%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1.3483</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Share price (in CAD)</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</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">4.20</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">Expected life - compensation option</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:22%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1.00</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;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">Expected life - compensation warrant</span></span></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">2.50</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">Dividend</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff"><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%;background-color:#e6efff"><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:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Volatility - compensation option</span></span></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">90%</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">Volatility - compensation warrant</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:22%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">75%</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;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">Risk free rate - compensation option</span></span></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">4.38%</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">Risk free rate - compensation warrant</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:22%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">3.15%</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </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:22%"> </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:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Fair value per compensation option (CAD)</strong></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:22%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>2.46</strong></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> </tr> </table> </div> </div> </div> </div>
CY2023 kwe Share Offering Costs
ShareOfferingCosts
125086 cad
CY2022Q3 kwe Number Of Compensation Option Units Outstanding
NumberOfCompensationOptionUnitsOutstanding
837 shares
CY2021 ifrs-full Number Of Share Options Exercised In Sharebased Payment Arrangement
NumberOfShareOptionsExercisedInSharebasedPaymentArrangement
18194 share
CY2021 ifrs-full Weighted Average Exercise Price Of Share Options Exercised In Sharebased Payment Arrangement2019
WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019
50.4
CY2023 ifrs-full Weighted Average Exercise Price Of Share Options Granted In Sharebased Payment Arrangement2019
WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019
2.59
CY2022 kwe Weighted Average Vesting Period Of Options
WeightedAverageVestingPeriodOfOptions
P0Y10M17D
CY2023 kwe Disclosure Of Share Based Compensation Expense By Function Explanatory
DisclosureOfShareBasedCompensationExpenseByFunctionExplanatory
<div> <div style="margin-left:21.3pt"> <div> <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;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"><strong>RSUs</strong></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"><strong>PSUs</strong></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"><strong>SARs</strong></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"><strong>Total</strong></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">Outstanding at September 30, 2020</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></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></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></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></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">Granted</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">16,412</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">2,857</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">2,143</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">21,412</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">Vested and converted</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">(139</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> <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></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></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">(139</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:1.5pt solid #000000;vertical-align:bottom;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Outstanding at September 30, 2021</strong></span></span></td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:15%;text-align:right;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>16,273</strong></span></span></td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;text-align:left;background-color:#e6efff"> </td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:15%;text-align:right;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>2,857</strong></span></span></td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;text-align:left;background-color:#e6efff"> </td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:15%;text-align:right;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>2,143</strong></span></span></td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;text-align:left;background-color:#e6efff"> </td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:15%;text-align:right;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>21,273</strong></span></span></td> <td style="border-bottom:1.5pt 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">Granted</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">10,726</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">17,942</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">514</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">29,182</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">Vested and converted to common shares</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">(5,681</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> <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">(2,666</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> <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></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">(8,347</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">Vested and repurchased for withholding taxes</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">(144</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> <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">(249</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> <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></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">(393</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="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="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></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">(17,714</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> <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></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">(17,714</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:1.5pt solid #000000;vertical-align:bottom;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Outstanding at September 30, 2022</strong></span></span></td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:15%;text-align:right;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>21,174</strong></span></span></td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;text-align:left;background-color:#e6efff"> </td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:15%;text-align:right;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>170</strong></span></span></td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;text-align:left;background-color:#e6efff"> </td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:15%;text-align:right;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>2,657</strong></span></span></td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;text-align:left;background-color:#e6efff"> </td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:15%;text-align:right;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>24,001</strong></span></span></td> <td style="border-bottom:1.5pt 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">Granted</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></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></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></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></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">Vested and converted to common shares</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">(20,103</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> <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">(170</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> <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></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">(20,273</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">Vested and repurchased for withholding taxes</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></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></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></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></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">Expired / cancelled</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></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></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></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></td> <td style="border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%;text-align:left"> </td> </tr> <tr> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Outstanding at September 30, 2023</strong></span></span></td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:15%;text-align:right;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>1,071</strong></span></span></td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;text-align:left;background-color:#e6efff"> </td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:15%;text-align:right;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></span></span></td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;text-align:left;background-color:#e6efff"> </td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:15%;text-align:right;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>2,657</strong></span></span></td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;text-align:left;background-color:#e6efff"> </td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;text-align:left;background-color:#e6efff"> </td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:15%;text-align:right;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>3,728</strong></span></span></td> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;text-align:left;background-color:#e6efff"> </td> </tr> </table> </div> </div> </div> </div>
CY2023 kwe Disclosure Of Changes In Share Units Explanatory
DisclosureOfChangesInShareUnitsExplanatory
<div> <div> <div> <table border="0" cellpadding="0" cellspacing="0" style="width:80%;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:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><strong>Year ended</strong></span></span></span></span></td> <td style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff"> </td> <td style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom;padding-left:6pt"> </td> <td style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><strong>Year ended</strong></span></span></span></span></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"> </td> <td style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><strong>Year ended</strong></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 colspan="1" style="text-align:right;vertical-align:bottom;background-color:#e6efff;padding-left:6pt"> </td> <td colspan="1" 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><strong>September 30,</strong></span></span></span></span></td> <td colspan="1" style="text-align:right;vertical-align:bottom;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;padding-left:6pt"> </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><strong>September 30,</strong></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><strong>September 30,</strong></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;padding-left:6pt"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><strong>2023</strong></span></span></span></span></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;padding-left:6pt"> </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"><span><span><strong>2022</strong></span></span></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"><span><span><strong>2021</strong></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">General and administrative</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff;padding-left:6pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="text-align:right;vertical-align:bottom;width:17%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">246,436</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;padding-left:6pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="text-align:right;vertical-align:bottom;width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1,104,858</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:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1,425,111</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:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;vertical-align:bottom;width:17%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">53,800</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%;padding-left:6pt"> </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">552,627</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">754,167</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, net</span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:17%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">73,318</span></span></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%;padding-left:6pt"> </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">302,587</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">282,929</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"><strong>Total share-based compensation</strong></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff;padding-left:6pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:17%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>373,554</strong></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </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"><strong>$</strong></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>1,960,072</strong></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></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"><strong>2,462,207</strong></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%"> </td> </tr> </table> </div> </div> </div>
CY2023 ifrs-full Earnings Per Share Explanatory
EarningsPerShareExplanatory
<div> <p style="margin-top:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>17.</strong><span style="width:8.8pt;display:inline-block"> </span><strong>Earnings (loss) per share</strong></span></span></p> <div> <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 following table summarizes the calculation of the weighted average basic number of basic and diluted common shares to calculate the earnings (loss) per share as reported in the statements of net loss and comprehensive loss:</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:#e6efff"> </td> <td style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>Year ended</strong></span></span></span></span></td> <td style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;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>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>Year ended</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:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>September 30,</strong></span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff;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> <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"> </td> </tr> <tr> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom"> </td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;background-color:#e6efff"> </td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>2023</strong></span></span></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"> </td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;white-space:nowrap"> </td> <td style="text-align:right;border-bottom: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>2022</span></span></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;white-space:nowrap"> </td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;white-space:nowrap"> </td> <td style="text-align:right;border-bottom: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>2021</span></span></span></span></td> <td style="text-align:right;border-bottom:1.5pt 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:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:10%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>773,225</strong></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%"> </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">699,511</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">589,518</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:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:10%;background-color:#e6efff"> </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: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"><strong><i>Effect of shares issued from:</i></strong></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:10%;background-color:#e6efff"> </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: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"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:10%;background-color:#e6efff"> </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: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">December 2022 U.S. IPO and Canadian Offering (Note 16)</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:10%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>2,607,632</strong></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%"> </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">Over-allotment Pre-Funded Warrants (Note 15)</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:10%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>160,836</strong></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%"> </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">July 2023 Private Placement (Note 16)</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:10%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>299,988</strong></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%"> </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">July 2023 Pre-Funded Warrants (Note 15)</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:10%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>181,011</strong></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%"> </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:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:10%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>44,759</strong></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%"> </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">132</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">1,038</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:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:10%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>11,817</strong></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%"> </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">3,703</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</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:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:10%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>2,671</strong></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%"> </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">9,118</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 warrants</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:10%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>336</strong></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%"> </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">10,593</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">4,383</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 12)</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:10%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></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%"> </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">8,262</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:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:10%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></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%"> </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">4,571</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">21,810</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:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:10%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></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%"> </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">3,144</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:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:10%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></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%"> </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">386</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">Asset acquisitions (Note 4(b))</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:10%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></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%"> </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">6,027</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</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:10%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></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%"> </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">626</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">Exercise of broker options</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:10%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></span></span></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: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">170</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"><strong>Weighted average number of basic common shares</strong></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:10%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>4,082,275</strong></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%"> </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">730,302</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">632,721</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:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:10%;background-color:#e6efff"> </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: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:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:10%;background-color:#e6efff"> </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: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:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:10%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></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%"> </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:#e6efff"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:10%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></span></span></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: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"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Weighted average number of dilutive common shares</strong></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"> </td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:10%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>4,082,275</strong></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </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">730,302</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">632,721</span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%"> </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">At September 30, 2023, 2022 and 2021, all the stock options and warrants were anti-dilutive because we incurred a net loss for the periods.</span></span></p> <p style="margin-left:21pt;text-align:justify;margin-bottom:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">As the $0.01 and $0.001 exercise price per Pre-Funded Warrant is non-substantive, the 199,000 Pre-Funded Warrants issued in the U.S. IPO and the 930,548 Pre-Funded Warrants issued in the July 2023 Private Placement are included in the basic net loss per share calculation.</span></span></p> </div> </div> </div>
CY2023 ifrs-full Disclosure Of Earnings Per Share Explanatory
DisclosureOfEarningsPerShareExplanatory
<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:#e6efff"> </td> <td style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>Year ended</strong></span></span></span></span></td> <td style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;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>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>Year ended</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:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>September 30,</strong></span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff;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> <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"> </td> </tr> <tr> <td style="border-bottom:1.5pt solid #000000;vertical-align:bottom"> </td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;background-color:#e6efff"> </td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>2023</strong></span></span></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"> </td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;white-space:nowrap"> </td> <td style="text-align:right;border-bottom: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>2022</span></span></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;white-space:nowrap"> </td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;white-space:nowrap"> </td> <td style="text-align:right;border-bottom: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>2021</span></span></span></span></td> <td style="text-align:right;border-bottom:1.5pt 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:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:10%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>773,225</strong></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%"> </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">699,511</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">589,518</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:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:10%;background-color:#e6efff"> </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: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"><strong><i>Effect of shares issued from:</i></strong></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:10%;background-color:#e6efff"> </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: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"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:10%;background-color:#e6efff"> </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: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">December 2022 U.S. IPO and Canadian Offering (Note 16)</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:10%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>2,607,632</strong></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%"> </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">Over-allotment Pre-Funded Warrants (Note 15)</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:10%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>160,836</strong></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%"> </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">July 2023 Private Placement (Note 16)</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:10%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>299,988</strong></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%"> </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">July 2023 Pre-Funded Warrants (Note 15)</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:10%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>181,011</strong></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%"> </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:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:10%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>44,759</strong></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%"> </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">132</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">1,038</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:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:10%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>11,817</strong></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%"> </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">3,703</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</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:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:10%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>2,671</strong></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%"> </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">9,118</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 warrants</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:10%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>336</strong></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%"> </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">10,593</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">4,383</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 12)</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:10%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></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%"> </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">8,262</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:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:10%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></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%"> </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">4,571</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">21,810</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:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:10%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></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%"> </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">3,144</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:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:10%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></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%"> </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">386</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">Asset acquisitions (Note 4(b))</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:10%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></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%"> </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">6,027</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</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:10%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></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%"> </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">626</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">Exercise of broker options</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:10%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></span></span></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: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">170</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"><strong>Weighted average number of basic common shares</strong></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:10%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>4,082,275</strong></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%"> </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">730,302</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">632,721</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:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:10%;background-color:#e6efff"> </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: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:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:10%;background-color:#e6efff"> </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: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:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;width:10%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></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%"> </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:#e6efff"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:10%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></span></span></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: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"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Weighted average number of dilutive common shares</strong></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"> </td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:10%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>4,082,275</strong></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </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">730,302</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">632,721</span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%"> </td> </tr> </table> </div> </div>
CY2023 kwe Effect Of Shares Issuance For Debt Settlements
EffectOfSharesIssuanceForDebtSettlements
44759 shares
CY2022 kwe Effect Of Shares Issuance For Debt Settlements
EffectOfSharesIssuanceForDebtSettlements
132 shares
CY2023 kwe Description Of Earnings Loss Per Share
DescriptionOfEarningsLossPerShare
As the $0.01 and $0.001 exercise price per Pre-Funded Warrant is non-substantive, the 199,000 Pre-Funded Warrants issued in the U.S. IPO and the 930,548 Pre-Funded Warrants issued in the July 2023 Private Placement are included in the basic net loss per share calculation.
CY2023 ifrs-full Disclosure Of Revenue Explanatory
DisclosureOfRevenueExplanatory
<div> <p style="margin-top:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>18.</strong><span style="width:8.8pt;display:inline-block"> </span><strong>Revenue</strong></span></span></p> <div> <div> <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>Revenue streams</span></span></p> <p style="margin-left:21.3pt;text-align:justify;margin-top:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">KWESST generates revenue from the sale of products to its customers.</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)<span style="width:9.67pt;text-indent:0pt;display:inline-block"> </span>Disaggregation of revenue from contracts with customers</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 the following table, revenue from contacts with customers is disaggregated by primary geographical market, major products and service lines, and timing of revenue recognition.</span></span></p> <div style="margin-left:21.3pt"> <table cellpadding="0" cellspacing="0" style="width:100%"> <tr> <td style="vertical-align:bottom;white-space:nowrap;border-top:0.75pt solid rgb(0, 0, 0);width:46%"> </td> <td style="vertical-align:bottom;white-space:nowrap;border-top:0.75pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;white-space:nowrap;border-top:0.75pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;white-space:nowrap;border-top:0.75pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:14%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>Year ended</strong></span></span></span></span></td> <td style="vertical-align:bottom;text-align:right;white-space:nowrap;border-top:0.75pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;white-space:nowrap;border-top:0.75pt solid rgb(0, 0, 0);width:0.5%"> </td> <td style="vertical-align:bottom;white-space:nowrap;border-top:0.75pt solid rgb(0, 0, 0);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;white-space:nowrap;border-top:0.75pt solid rgb(0, 0, 0);width:15%"><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="vertical-align:bottom;text-align:right;white-space:nowrap;border-top:0.75pt solid rgb(0, 0, 0);width:2%"> </td> <td style="vertical-align:bottom;white-space:nowrap;border-top:0.75pt solid rgb(0, 0, 0);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;white-space:nowrap;border-top:0.75pt solid rgb(0, 0, 0);width:15%"><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="vertical-align:bottom;text-align:right;white-space:nowrap;border-top:0.75pt solid rgb(0, 0, 0);width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;white-space:nowrap;width:46%"> </td> <td style="vertical-align:bottom;white-space:nowrap;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;white-space:nowrap;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;white-space:nowrap;background-color:rgb(230, 239, 255);width:14%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>September 30,</strong></span></span></span></span></td> <td style="vertical-align:bottom;text-align:right;white-space:nowrap;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;white-space:nowrap;width:0.5%"> </td> <td style="vertical-align:bottom;white-space:nowrap;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;white-space:nowrap;width:15%"><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="vertical-align:bottom;text-align:right;white-space:nowrap;width:2%"> </td> <td style="vertical-align:bottom;white-space:nowrap;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;white-space:nowrap;width:15%"><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="vertical-align:bottom;text-align:right;white-space:nowrap;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;white-space:nowrap;border-bottom:0.75pt solid rgb(0, 0, 0);width:46%"> </td> <td style="vertical-align:bottom;white-space:nowrap;border-bottom:0.75pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;white-space:nowrap;border-bottom:0.75pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:1%"> </td> <td style="border-bottom:0.75pt solid rgb(0, 0, 0);vertical-align:bottom;text-align:right;white-space:nowrap;background-color:rgb(230, 239, 255);width:14%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>2023</strong></span></span></span></span></td> <td style="border-bottom:0.75pt solid rgb(0, 0, 0);vertical-align:bottom;text-align:right;white-space:nowrap;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="border-bottom:0.75pt solid rgb(0, 0, 0);vertical-align:bottom;white-space:nowrap;width:0.5%"> </td> <td style="border-bottom:0.75pt solid rgb(0, 0, 0);vertical-align:bottom;white-space:nowrap;width:1%"> </td> <td style="border-bottom:0.75pt solid rgb(0, 0, 0);vertical-align:bottom;text-align:right;white-space:nowrap;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>2022</span></span></span></span></td> <td style="border-bottom:0.75pt solid rgb(0, 0, 0);vertical-align:bottom;text-align:right;white-space:nowrap;width:2%"> </td> <td style="border-bottom:0.75pt solid rgb(0, 0, 0);vertical-align:bottom;white-space:nowrap;width:1%"> </td> <td style="border-bottom:0.75pt solid rgb(0, 0, 0);vertical-align:bottom;text-align:right;white-space:nowrap;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>2021</span></span></span></span></td> <td style="border-bottom:0.75pt solid rgb(0, 0, 0);vertical-align:bottom;text-align:right;white-space:nowrap;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:46%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:14%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:left;width:15%"> </td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:left;width:15%"> </td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:46%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong><i>Major products / service lines</i></strong></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:14%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:left;width:15%"> </td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:left;width:15%"> </td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:46%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Digitization</span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:14%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>819,604</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">354,620</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1,255,982</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:46%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Non-Lethal</span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:14%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>411,758</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">330,658</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:46%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Training and services</span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:14%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">34,590</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:46%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Other</span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:14%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>3,088</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1,651</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">19,822</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:46%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;text-align:right;border-bottom:1.5pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:14%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>1,234,450</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;border-bottom:1.5pt solid rgb(0, 0, 0);width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">721,519</span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;border-bottom:1.5pt solid rgb(0, 0, 0);width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1,275,804</span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:46%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:14%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"> </td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"> </td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:46%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong><i>Primary geographical markets</i></strong></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:14%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"> </td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"> </td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:46%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">United States</span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:14%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>42,780</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">389,210</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1,238,063</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:46%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Canada</span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:14%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>743,200</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">332,309</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">37,741</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:46%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Europe</span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:14%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">448,470</span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:46%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;border-bottom:1.5pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:14%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>1,234,450</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;border-bottom:1.5pt solid rgb(0, 0, 0);width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">721,519</span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;border-bottom:1.5pt solid rgb(0, 0, 0);width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1,275,804</span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:46%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:14%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"> </td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"> </td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:46%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong><i>Timing of revenue recognition</i></strong></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:14%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"> </td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"> </td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:46%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Products and services transferred over time</span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:14%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>819,604</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">389,210</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1,238,063</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:46%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Products transferred at a point in time</span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:14%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>414,846</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">332,309</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">37,741</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:46%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;text-align:right;border-bottom:1.5pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:14%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>1,234,450</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;border-bottom:1.5pt solid rgb(0, 0, 0);width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">721,519</span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;border-bottom:1.5pt solid rgb(0, 0, 0);width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1,275,804</span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);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><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, 2023, our contracted not yet recognized revenue was $496,199 (2022 - $625,177, 2021 - $16,545), of which 76% of this amount is expected to be recognized over the next 12 months with the remaining 25% expected to be recognized in 2 to 3 years.</span></span></span></span></p> <p style="margin-left:21pt;text-align:justify;margin-bottom:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>For the year ended September 30, 2023, one customer accounted for 23% of revenue</span></span> and one customer accounted for 18% of revenue<span><span> (2022 - one customer accounted for 41%, 2021 - one customer accounted for 95%).</span></span></span></span></p> </div> </div> </div>
CY2023 ifrs-full Disclosure Of Disaggregation Of Revenue From Contracts With Customers Explanatory
DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory
<table cellpadding="0" cellspacing="0" style="width:100%"> <tr> <td style="vertical-align:bottom;white-space:nowrap;border-top:0.75pt solid rgb(0, 0, 0);width:46%"> </td> <td style="vertical-align:bottom;white-space:nowrap;border-top:0.75pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;white-space:nowrap;border-top:0.75pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;white-space:nowrap;border-top:0.75pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:14%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>Year ended</strong></span></span></span></span></td> <td style="vertical-align:bottom;text-align:right;white-space:nowrap;border-top:0.75pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;white-space:nowrap;border-top:0.75pt solid rgb(0, 0, 0);width:0.5%"> </td> <td style="vertical-align:bottom;white-space:nowrap;border-top:0.75pt solid rgb(0, 0, 0);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;white-space:nowrap;border-top:0.75pt solid rgb(0, 0, 0);width:15%"><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="vertical-align:bottom;text-align:right;white-space:nowrap;border-top:0.75pt solid rgb(0, 0, 0);width:2%"> </td> <td style="vertical-align:bottom;white-space:nowrap;border-top:0.75pt solid rgb(0, 0, 0);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;white-space:nowrap;border-top:0.75pt solid rgb(0, 0, 0);width:15%"><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="vertical-align:bottom;text-align:right;white-space:nowrap;border-top:0.75pt solid rgb(0, 0, 0);width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;white-space:nowrap;width:46%"> </td> <td style="vertical-align:bottom;white-space:nowrap;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;white-space:nowrap;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;white-space:nowrap;background-color:rgb(230, 239, 255);width:14%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>September 30,</strong></span></span></span></span></td> <td style="vertical-align:bottom;text-align:right;white-space:nowrap;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;white-space:nowrap;width:0.5%"> </td> <td style="vertical-align:bottom;white-space:nowrap;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;white-space:nowrap;width:15%"><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="vertical-align:bottom;text-align:right;white-space:nowrap;width:2%"> </td> <td style="vertical-align:bottom;white-space:nowrap;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;white-space:nowrap;width:15%"><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="vertical-align:bottom;text-align:right;white-space:nowrap;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;white-space:nowrap;border-bottom:0.75pt solid rgb(0, 0, 0);width:46%"> </td> <td style="vertical-align:bottom;white-space:nowrap;border-bottom:0.75pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;white-space:nowrap;border-bottom:0.75pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:1%"> </td> <td style="border-bottom:0.75pt solid rgb(0, 0, 0);vertical-align:bottom;text-align:right;white-space:nowrap;background-color:rgb(230, 239, 255);width:14%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>2023</strong></span></span></span></span></td> <td style="border-bottom:0.75pt solid rgb(0, 0, 0);vertical-align:bottom;text-align:right;white-space:nowrap;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="border-bottom:0.75pt solid rgb(0, 0, 0);vertical-align:bottom;white-space:nowrap;width:0.5%"> </td> <td style="border-bottom:0.75pt solid rgb(0, 0, 0);vertical-align:bottom;white-space:nowrap;width:1%"> </td> <td style="border-bottom:0.75pt solid rgb(0, 0, 0);vertical-align:bottom;text-align:right;white-space:nowrap;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>2022</span></span></span></span></td> <td style="border-bottom:0.75pt solid rgb(0, 0, 0);vertical-align:bottom;text-align:right;white-space:nowrap;width:2%"> </td> <td style="border-bottom:0.75pt solid rgb(0, 0, 0);vertical-align:bottom;white-space:nowrap;width:1%"> </td> <td style="border-bottom:0.75pt solid rgb(0, 0, 0);vertical-align:bottom;text-align:right;white-space:nowrap;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>2021</span></span></span></span></td> <td style="border-bottom:0.75pt solid rgb(0, 0, 0);vertical-align:bottom;text-align:right;white-space:nowrap;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:46%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:14%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:left;width:15%"> </td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:left;width:15%"> </td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:46%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong><i>Major products / service lines</i></strong></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:14%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:left;width:15%"> </td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:left;width:15%"> </td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:46%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Digitization</span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:14%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>819,604</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">354,620</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1,255,982</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:46%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Non-Lethal</span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:14%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>411,758</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">330,658</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:46%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Training and services</span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:14%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">34,590</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:46%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Other</span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:14%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>3,088</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1,651</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">19,822</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:46%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;text-align:right;border-bottom:1.5pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:14%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>1,234,450</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;border-bottom:1.5pt solid rgb(0, 0, 0);width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">721,519</span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;border-bottom:1.5pt solid rgb(0, 0, 0);width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1,275,804</span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:46%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:14%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"> </td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"> </td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:46%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong><i>Primary geographical markets</i></strong></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:14%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"> </td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"> </td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:46%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">United States</span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:14%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>42,780</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">389,210</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1,238,063</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:46%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Canada</span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:14%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>743,200</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">332,309</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">37,741</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:46%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Europe</span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:14%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">448,470</span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:46%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;border-bottom:1.5pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:14%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>1,234,450</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;border-bottom:1.5pt solid rgb(0, 0, 0);width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">721,519</span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;border-bottom:1.5pt solid rgb(0, 0, 0);width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1,275,804</span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:46%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:14%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"> </td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"> </td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:46%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong><i>Timing of revenue recognition</i></strong></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:14%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"> </td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"> </td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:46%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Products and services transferred over time</span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:14%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>819,604</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">389,210</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1,238,063</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:46%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Products transferred at a point in time</span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:14%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>414,846</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">332,309</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">37,741</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:46%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;text-align:right;border-bottom:1.5pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:14%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>1,234,450</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;border-bottom:1.5pt solid rgb(0, 0, 0);width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">721,519</span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;border-bottom:1.5pt solid rgb(0, 0, 0);width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1,275,804</span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:2%"> </td> </tr> </table>
CY2023 kwe Disclosure Of Detailed Information About Expenses By Nature Explanatory
DisclosureOfDetailedInformationAboutExpensesByNatureExplanatory
<table cellpadding="0" cellspacing="0" style="width:100%"> <tr> <td style="vertical-align:bottom;text-align:left;white-space:nowrap;border-top:0.75pt solid rgb(0, 0, 0);width:46%"> </td> <td style="vertical-align:bottom;white-space:nowrap;background-color:rgb(230, 239, 255);border-top:0.75pt solid rgb(0, 0, 0);width:0.5%"> </td> <td style="vertical-align:bottom;white-space:nowrap;background-color:rgb(230, 239, 255);border-top:0.75pt solid rgb(0, 0, 0);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;white-space:nowrap;background-color:rgb(230, 239, 255);border-top:0.75pt solid rgb(0, 0, 0);width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>Year ended</strong></span></span></span></span></td> <td style="vertical-align:bottom;text-align:right;white-space:nowrap;background-color:rgb(230, 239, 255);border-top:0.75pt solid rgb(0, 0, 0);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;white-space:nowrap;border-top:0.75pt solid rgb(0, 0, 0);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;white-space:nowrap;border-top:0.75pt solid rgb(0, 0, 0);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;white-space:nowrap;border-top:0.75pt solid rgb(0, 0, 0);width:15%"><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="vertical-align:bottom;text-align:right;white-space:nowrap;border-top:0.75pt solid rgb(0, 0, 0);width:1%"> </td> <td style="vertical-align:bottom;text-align:left;white-space:nowrap;border-top:0.75pt solid rgb(0, 0, 0);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;white-space:nowrap;border-top:0.75pt solid rgb(0, 0, 0);width:15%"><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="vertical-align:bottom;text-align:right;white-space:nowrap;border-top:0.75pt solid rgb(0, 0, 0);width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;white-space:nowrap;width:46%"> </td> <td style="vertical-align:bottom;white-space:nowrap;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;white-space:nowrap;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;white-space:nowrap;background-color:rgb(230, 239, 255);text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>September 30,</strong></span></span></span></span></td> <td style="vertical-align:bottom;white-space:nowrap;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;white-space:nowrap;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;white-space:nowrap;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;white-space:nowrap;width:15%"><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="vertical-align:bottom;text-align:right;white-space:nowrap;width:1%"> </td> <td style="vertical-align:bottom;text-align:left;white-space:nowrap;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;white-space:nowrap;width:15%"><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="vertical-align:bottom;text-align:right;white-space:nowrap;width:2%"> </td> </tr> <tr> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:left;white-space:nowrap;width:46%"> </td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:left;white-space:nowrap;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:left;white-space:nowrap;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:right;white-space:nowrap;background-color:rgb(230, 239, 255);width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>2023</strong></span></span></span></span></td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:right;white-space:nowrap;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:left;white-space:nowrap;width:0.5%"> </td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:left;white-space:nowrap;width:1%"> </td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:right;white-space:nowrap;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>2022</span></span></span></span></td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:right;white-space:nowrap;width:1%"> </td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:left;white-space:nowrap;width:1%"> </td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:right;white-space:nowrap;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>2021</span></span></span></span></td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:right;white-space:nowrap;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:46%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:15%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"> </td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:46%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Employee benefits</span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>3,011,923</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">4,883,062</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">4,746,316</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:46%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Advertising and promotion</span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>19,090</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1,352,750</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1,914,630</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:46%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Consulting fees</span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>2,743,272</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1,315,917</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1,138,782</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:46%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Professional fees</span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>940,667</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1,028,240</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">778,337</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:46%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Travel and conferences</span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>804,481</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">518,140</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">246,418</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:46%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">R&amp;D consulting and material costs, net</span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>556,013</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">420,378</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">482,348</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:46%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Depreciation and amortization</span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>952,508</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">326,491</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">140,990</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:46%"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt">Impairment of intangible assets</p> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:15%"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><strong>1,174,354</strong></p> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt">-</p> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt">-</p> </td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:46%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Other expenses</span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>691,566</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">266,822</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">252,961</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:46%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Insurance</span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>716,931</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">236,150</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">154,931</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:46%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Transfer agent and listing fees</span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>120,690</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">94,885</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">110,769</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:46%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Royalty and license costs</span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>305,918</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">287,000</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:46%;border-bottom:0.75pt solid black"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">M&amp;A costs</span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:0.5%;border-bottom:0.75pt solid black"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%;border-bottom:0.75pt solid black"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:15%;border-bottom:0.75pt solid black"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%;border-bottom:0.75pt solid black"> </td> <td style="vertical-align:bottom;text-align:left;width:0.5%;border-bottom:0.75pt solid black"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;border-bottom:0.75pt solid black"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;border-bottom:0.75pt solid black"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;border-bottom:0.75pt solid black"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;border-bottom:0.75pt solid black"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;border-bottom:0.75pt solid black"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;border-bottom:0.75pt solid black"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:46%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Total expenses</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>12,037,413</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">10,442,835</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">10,253,482</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:46%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Allocation to cost of sales:</span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:15%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:15%"> </td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:46%;border-bottom:0.75pt solid black"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">   Employee benefits</span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:0.5%;border-bottom:0.75pt solid black"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%;border-bottom:0.75pt solid black"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:15%;border-bottom:0.75pt solid black"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>(123,803</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%;border-bottom:0.75pt solid black"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>)</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;width:0.5%;border-bottom:0.75pt solid black"> </td> <td style="vertical-align:bottom;text-align:left;width:1%;border-bottom:0.75pt solid black"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;border-bottom:0.75pt solid black"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(166,706</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;border-bottom:0.75pt solid black"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%;border-bottom:0.75pt solid black"> </td> <td style="vertical-align:bottom;text-align:right;width:15%;border-bottom:0.75pt solid black"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(574,018</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%;border-bottom:0.75pt solid black"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:46%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Total operating expenses</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;text-align:right;border-bottom:1.5pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>11,913,610</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;border-bottom:1.5pt solid rgb(0, 0, 0);width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">10,276,129</span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:1%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;border-bottom:1.5pt solid rgb(0, 0, 0);width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">9,679,464</span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:2%"> </td> </tr> </table>
CY2023 kwe Disclosure Of Detailed Information About Depreciation And Amortization Explanatory
DisclosureOfDetailedInformationAboutDepreciationAndAmortizationExplanatory
<table cellpadding="0" cellspacing="0" style="width:80%"> <tr> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:left;white-space:nowrap;width:39%"> </td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:left;white-space:nowrap;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:left;white-space:nowrap;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:right;white-space:nowrap;background-color:rgb(230, 239, 255);width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>2023</strong></span></span></span></span></td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:right;white-space:nowrap;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:left;white-space:nowrap;width:0.5%"> </td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:left;white-space:nowrap;width:1%"> </td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:right;white-space:nowrap;width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>2022</span></span></span></span></td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:right;white-space:nowrap;width:2%"> </td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:left;white-space:nowrap;width:1%"> </td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:right;white-space:nowrap;width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span>2021</span></span></span></span></td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:right;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:39%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">General and administrative</span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"><strong><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></strong></td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:17%"><strong><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">833,029</span></span></strong></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">123,960</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">95,310</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:39%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Selling and marketing</span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:17%"><strong><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">77,804</span></span></strong></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">129,265</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">16,443</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;border-bottom:0.75pt solid rgb(0, 0, 0);width:39%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Research and development</span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:0.75pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:0.75pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;border-bottom:0.75pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:17%"><strong><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">41,675</span></span></strong></td> <td style="vertical-align:bottom;text-align:left;border-bottom:0.75pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:0.75pt solid rgb(0, 0, 0);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:0.75pt solid rgb(0, 0, 0);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;border-bottom:0.75pt solid rgb(0, 0, 0);width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">73,266</span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:0.75pt solid rgb(0, 0, 0);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:0.75pt solid rgb(0, 0, 0);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;border-bottom:0.75pt solid rgb(0, 0, 0);width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">29,237</span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:0.75pt solid rgb(0, 0, 0);width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:39%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Total depreciation and amortization</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;text-align:right;border-bottom:1.5pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>952,508</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;text-align:right;border-bottom:1.5pt solid rgb(0, 0, 0);width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>326,491</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;text-align:right;border-bottom:1.5pt solid rgb(0, 0, 0);width:17%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>140,990</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:2%"> </td> </tr> </table>
CY2023 ifrs-full Disclosure Of Finance Cost Explanatory
DisclosureOfFinanceCostExplanatory
<table cellpadding="0" cellspacing="0" style="width:100%"> <tr> <td style="vertical-align:bottom;border-top:0.75pt solid rgb(0, 0, 0);white-space:nowrap;width:54%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);white-space:nowrap;width:0.5%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);white-space:nowrap;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;border-top:0.75pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);white-space:nowrap;width:12%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><strong>Year ended</strong></span></span></span></span></td> <td style="vertical-align:bottom;text-align:right;border-top:0.75pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);white-space:nowrap;width:2%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid rgb(0, 0, 0);white-space:nowrap;width:0.5%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid rgb(0, 0, 0);white-space:nowrap;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;border-top:0.75pt solid rgb(0, 0, 0);white-space:nowrap;width:12%"><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="vertical-align:bottom;text-align:right;border-top:0.75pt solid rgb(0, 0, 0);white-space:nowrap;width:2%"> </td> <td style="vertical-align:bottom;text-align:right;border-top:0.75pt solid rgb(0, 0, 0);white-space:nowrap;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;border-top:0.75pt solid rgb(0, 0, 0);white-space:nowrap;width:12%"><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="vertical-align:bottom;text-align:right;border-top:0.75pt solid rgb(0, 0, 0);white-space:nowrap;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;white-space:nowrap;width:54%"> </td> <td style="vertical-align:bottom;background-color:rgb(230, 239, 255);white-space:nowrap;width:0.5%"> </td> <td style="vertical-align:bottom;background-color:rgb(230, 239, 255);white-space:nowrap;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);white-space:nowrap;width:12%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><strong>September 30,</strong></span></span></span></span></td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);white-space:nowrap;width:2%"> </td> <td style="vertical-align:bottom;white-space:nowrap;width:0.5%"> </td> <td style="vertical-align:bottom;white-space:nowrap;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;white-space:nowrap;width:12%"><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="vertical-align:bottom;text-align:right;white-space:nowrap;width:2%"> </td> <td style="vertical-align:bottom;text-align:right;white-space:nowrap;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;white-space:nowrap;width:12%"><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="vertical-align:bottom;text-align:right;white-space:nowrap;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;border-bottom:0.75pt solid rgb(0, 0, 0);white-space:nowrap;width:54%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:0.75pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);white-space:nowrap;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:0.75pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);white-space:nowrap;width:1%"> </td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);white-space:nowrap;width:12%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><strong>2023</strong></span></span></span></span></td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);white-space:nowrap;width:2%"> </td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;white-space:nowrap;width:0.5%"> </td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;white-space:nowrap;width:1%"> </td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:right;white-space:nowrap;width:12%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>2022</span></span></span></span></td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:right;white-space:nowrap;width:2%"> </td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:right;white-space:nowrap;width:1%"> </td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:right;white-space:nowrap;width:12%"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span>2021</span></span></span></span></td> <td style="border-bottom:1px solid rgb(0, 0, 0);vertical-align:bottom;text-align:right;white-space:nowrap;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:54%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Interest expense from:</span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:12%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"> </td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"> </td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;padding-left:9pt;width:54%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Unsecured loan</span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>503,251</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">321,313</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> <p style="font-size:10pt;font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt"><span style="font-size:10pt;font-family:Times New Roman, Times, serif">$</span></p> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">4,527</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;padding-left:9pt;width:54%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Accretion cost - accrued royalties liability</span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>170,373</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">159,451</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">64,537</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;padding-left:9pt;width:54%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Lease obligations</span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>37,786</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">30,112</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">33,872</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;padding-left:9pt;width:54%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Related party loans</span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">4,581</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;padding-left:9pt;width:54%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">CEBA term loan</span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>8,281</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">4,481</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;padding-left:9pt;width:54%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2019 convertible notes</span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;padding-left:9pt;border-bottom:0.75pt solid black;width:54%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Other</span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);border-bottom:0.75pt solid black;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);border-bottom:0.75pt solid black;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);border-bottom:0.75pt solid black;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>3,857</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);border-bottom:0.75pt solid black;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:0.75pt solid black;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:0.75pt solid black;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;border-bottom:0.75pt solid black;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1,114</span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:0.75pt solid black;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:0.75pt solid black;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;border-bottom:0.75pt solid black;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">4,115</span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:0.75pt solid black;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:54%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:12%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"> </td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"> </td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:54%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Total interest expense</span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>723,548</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">511,990</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">116,113</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:54%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Interest income</span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>(55,514</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>)</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(5,988</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(4,848</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;width:54%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Gain on termination of lease obligations</span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;border-bottom:0.75pt solid black;width:54%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Gain on government grant</span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);border-bottom:0.75pt solid black;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);border-bottom:0.75pt solid black;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;background-color:rgb(230, 239, 255);border-bottom:0.75pt solid black;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;background-color:rgb(230, 239, 255);border-bottom:0.75pt solid black;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:0.75pt solid black;width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:0.75pt solid black;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;border-bottom:0.75pt solid black;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:0.75pt solid black;width:2%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:0.75pt solid black;width:1%"> </td> <td style="vertical-align:bottom;text-align:right;border-bottom:0.75pt solid black;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(3,514</span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:0.75pt solid black;width:2%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:54%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Net finance costs</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;text-align:right;border-bottom:1.5pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>668,034</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);background-color:rgb(230, 239, 255);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:0.5%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;text-align:right;border-bottom:1.5pt solid rgb(0, 0, 0);width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">506,002</span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:2%"> </td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:1%"> <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">$</span></p> </td> <td style="vertical-align:bottom;text-align:right;border-bottom:1.5pt solid rgb(0, 0, 0);width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">107,751</span></span></td> <td style="vertical-align:bottom;text-align:left;border-bottom:1.5pt solid rgb(0, 0, 0);width:2%"> </td> </tr> </table>
CY2023 kwe Gain On Termination Of Lease Obligations
GainOnTerminationOfLeaseObligations
0 cad
CY2023 ifrs-full Disclosure Of Income Tax Explanatory
DisclosureOfIncomeTaxExplanatory
<div> <p style="text-align:justify;margin-top:0px"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>22.</strong><span style="width:8.8pt;display:inline-block"> </span><strong>Income taxes</strong></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:22.5pt"> <div style="margin-bottom:10pt"> <table border="0" cellpadding="0" cellspacing="0" style="border-collapse:collapse;font-size:10pt;width:100%;border-color:#000000"> <tr> <td style="border-top:0.75pt solid #000000;vertical-align:bottom"> </td> <td colspan="1" style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;padding-left:6pt"> </td> <td colspan="1" style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;width:12%;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>Year end ended</strong></span></span></span></span></td> <td colspan="1" style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"> </td> <td style="text-align:right;border-top: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;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 colspan="1" style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom;white-space:nowrap"> </td> <td colspan="1" 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 colspan="1" style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom"> </td> </tr> <tr> <td style="vertical-align:bottom"> </td> <td colspan="1" style="text-align:right;vertical-align:bottom;background-color:#e6efff;padding-left:6pt"> </td> <td colspan="1" style="text-align:right;vertical-align:bottom;background-color:#e6efff;width:12%;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>September 30,</strong></span></span></span></span></td> <td colspan="1" style="text-align:right;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"> </td> <td colspan="1" style="text-align:right;vertical-align:bottom;white-space:nowrap;padding-left:6pt"> </td> <td colspan="1" 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 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"> </td> <td colspan="1" 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 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:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;width:12%;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>2023</strong></span></span></span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;white-space:nowrap;padding-left:6pt"> </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>2022</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>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">Current income tax recovery (expense):</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;vertical-align:bottom;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></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%;padding-left:6pt"> </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%"> </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">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:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></span></span></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%;padding-left:6pt"> </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">(49,442</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> <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></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:#e6efff;padding-left:6pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </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">$</span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:12%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(49,442</span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width: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:1.5pt solid #000000;vertical-align:bottom;width:2%"> </td> </tr> </table> </div> </div> <div></div> <p style="margin-left:39pt;text-indent:-18pt;text-align:justify;margin-top:0pt;margin-bottom:10pt"><span style="font-size:10pt;margin-top:0pt;margin-bottom:0pt"><span style="font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt">b)<span style="width:9.67pt;text-indent:0pt;display:inline-block;margin-top:0pt;margin-bottom:0pt"> </span>Reconciliation of effective income tax rate</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 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 style="margin-left:22.5pt"> <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:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>Year ended</strong></span></span></span></span></td> <td style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"> </td> <td style="text-align:right;border-top: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;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>Year ended</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:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>September 30,</strong></span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff;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>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"> </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;padding-left:6pt"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>2023</strong></span></span></span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;white-space:nowrap;padding-left:6pt"> </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>2022</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>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">Loss before income taxes</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff;padding-left:6pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></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"><strong>(9,306,360</strong></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>)</strong></span></span></td> <td style="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">(10,569,732</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></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">(9,315,372</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></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:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>26.5%</strong></span></span></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%;padding-left:6pt"> </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">26.5%</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">26.5%</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">Expected tax recovery resulting from loss</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff;padding-left:6pt"> </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"><strong>(2,466,185</strong></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>)</strong></span></span></td> <td style="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">(2,800,979</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></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">(2,468,574</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></td> </tr> <tr> <td style="vertical-align:bottom"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;vertical-align:bottom;width:15%;background-color:#e6efff"> </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%;padding-left:6pt"> </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 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:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;vertical-align:bottom;width:15%;background-color:#e6efff"> </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%;padding-left:6pt"> </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 style="vertical-align:bottom;margin-top:0pt;margin-bottom:0pt"> <p style="margin-left:10pt;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">Non-deductible expenses</span></span></p> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff;padding-left:6pt"> </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"><strong>149,270</strong></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%;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">563,842</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">654,956</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;margin-top:0pt;margin-bottom:0pt"> <p style="margin-left:10pt;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">Foreign operations subject to different tax rates</span></span></p> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff;padding-left:6pt"> </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"><strong>1,447</strong></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%;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">5,329</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:15%"><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> </tr> <tr> <td style="vertical-align:bottom"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Fair value of warrant liabilities</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff;padding-left:6pt"> </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"><strong>(1,547,916</strong></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>)</strong></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;padding-left:6pt"> </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 style="vertical-align:bottom;margin-top:0pt;margin-bottom:0pt"> <p style="margin-left:10pt;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">Unrecognized temporary differences</span></span></p> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff;padding-left:6pt"> </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"><strong>3,863,384</strong></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%;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">2,182,366</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">1,826,279</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> </tr> <tr> <td style="border-bottom:0.75pt solid rgb(0, 0, 0);vertical-align:bottom;margin-top:0pt;margin-bottom:0pt"> <p style="margin-left:10pt;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">Prior year differences</span></span></p> </td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></span></span></td> <td style="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%;padding-left:6pt"> </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></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">(16,254</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: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:#e6efff;padding-left:6pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </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">$</span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(49,442</span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:15%"><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:21pt;text-align:justify;margin-top:10pt;margin-bottom:10pt"><span style="font-size:10pt;margin-top:0pt;margin-bottom:0pt"><span style="font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt">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&amp;D expenses, net of ITCs:</span></span></p> <div style="margin-left:22.5pt"> <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:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>Year ended</strong></span></span></span></span></td> <td style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"> </td> <td style="text-align:right;border-top: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;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>Year ended</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 colspan="1" style="text-align:right;vertical-align:bottom;background-color:#e6efff;padding-left:6pt"> </td> <td colspan="1" style="text-align:right;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>September 30,</strong></span></span></span></span></td> <td colspan="1" style="text-align:right;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"> </td> <td colspan="1" style="text-align:right;vertical-align:bottom;white-space:nowrap;padding-left:6pt"> </td> <td colspan="1" 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 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"> </td> <td colspan="1" 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 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:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>2023</strong></span></span></span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;white-space:nowrap;padding-left:6pt"> </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>2022</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>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">R&amp;D expenses</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff;padding-left:6pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="text-align:right;vertical-align:bottom;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>1,644,565</strong></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;padding-left:6pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="text-align:right;vertical-align:bottom;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2,064,493</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:15%"><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> </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%;background-color:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;vertical-align:bottom;width:15%;background-color:#e6efff"> </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%;padding-left:6pt"> </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 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%;background-color:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></span></span></td> <td style="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%;padding-left:6pt"> </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></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">(231,007</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:1.5pt solid #000000;vertical-align:bottom"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>R&amp;D expenses, net</strong></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff;padding-left:6pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>1,644,565</strong></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </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">$</span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2,064,493</span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:15%"><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> </tr> </table> </div> <p style="margin-left:39pt;text-indent:-18pt;text-align:justify;margin-top:10pt;margin-bottom:10pt"><span style="font-size:10pt;margin-top:0pt;margin-bottom:0pt"><span style="font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt">c)<span style="width:10.23pt;text-indent:0pt;display:inline-block;margin-top:0pt;margin-bottom:0pt"> </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> <div style="margin-left:22pt;margin-bottom:10pt"> <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"> </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><strong>Balance at</strong></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><strong>Arising on a</strong></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"> </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:#e6efff;white-space:nowrap"> </td> <td style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>Balance at</strong></span></span></span></span></td> <td style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff"> </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"><span><span><strong>September 30,</strong></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><strong>business</strong></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><strong>Recognized in</strong></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;background-color:#e6efff;white-space:nowrap"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>September 30,</strong></span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff"> </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"><span><span><strong>2022</strong></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><strong>combination</strong></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><strong>profit or loss</strong></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:#e6efff;white-space:nowrap"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>2023</strong></span></span></span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff"> </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"> </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> <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;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;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"><i>Deferred tax assets (liabilities):</i></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"> </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> <td style="text-align:right;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"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom;margin-top:0pt;margin-bottom:0pt"> <p style="margin-left:10pt;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">Net operating loss carryforwards</span></span></p> </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">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%"> </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></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">(9,590</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></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">16,869</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom;margin-top:0pt;margin-bottom:0pt"> <p style="margin-left:10pt;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">Intangibles and development costs</span></span></p> </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">(26,459</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></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%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">9,590</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:#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">(16,869</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> </tr> <tr> <td style="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:15%"> </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%"> </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%"> </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:#e6efff"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:15%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </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:15%"><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:15%"><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:15%"><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:#e6efff"> </td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:15%;background-color:#e6efff"><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:#e6efff"> </td> </tr> </table> </div> <div style="margin-left:0pt"> <div></div> <div style="margin-left:22pt"> <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"> </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><strong>Balance at</strong></span></span></span></span></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"> </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><strong>Arising on a</strong></span></span></span></span></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"> </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"> </td> <td style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff"> </td> <td style="text-align:right;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"><span><span><strong>Balance at</strong></span></span></span></span></td> <td style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff"> </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;border-top:0.75pt solid #000000"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>September 30,</strong></span></span></span></span></td> <td style="text-align:right;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;border-top:0.75pt solid #000000"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>business</strong></span></span></span></span></td> <td style="text-align:right;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;border-top:0.75pt solid #000000"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>Recognized in</strong></span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;border-top:0.75pt solid #000000"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff;border-top:0.75pt solid #000000"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff;border-top:0.75pt solid #000000"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>September 30,</strong></span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff;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;border-top:0.75pt solid #000000"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>2021</strong></span></span></span></span></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;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"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>combination</strong></span></span></span></span></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;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"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>profit or loss</strong></span></span></span></span></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;background-color:#e6efff;border-top:0.75pt solid #000000"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;border-top:0.75pt solid #000000"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>2022</strong></span></span></span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;border-top:0.75pt solid #000000"> </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"> </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> <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;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;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"><i>Deferred tax assets (liabilities):</i></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"> </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> <td style="text-align:right;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"> </td> <td style="text-align:right;vertical-align:bottom;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">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:15%"><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:15%"><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:15%"><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:#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">26,459</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;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">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:15%"><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:15%"><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;width:2%"><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:15%"><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:#e6efff"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:15%;background-color:#e6efff"><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;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> </tr> <tr> <td style="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:15%"><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:15%"><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%"><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:15%"><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:#e6efff"> </td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:15%;background-color:#e6efff"><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:#e6efff"> </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:15%"> </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:15%"> </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:15%"> </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:15%"> </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:15%;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>Balance at</strong></span></span></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:15%;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:15%;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:#e6efff;white-space:nowrap"> </td> <td style="text-align:right;vertical-align:bottom;width:15%;background-color:#e6efff;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>Balance at</strong></span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff;white-space:nowrap"> </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%;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>September 30,</strong></span></span></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:15%;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>Recognized in</strong></span></span></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:15%;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>Recognized in</strong></span></span></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:#e6efff;white-space:nowrap"> </td> <td style="text-align:right;vertical-align:bottom;width:15%;background-color:#e6efff;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>September 30,</strong></span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff;white-space:nowrap"> </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:15%;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>2020</strong></span></span></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:15%;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>profit or loss</strong></span></span></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:15%;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>Equity</strong></span></span></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:#e6efff;white-space:nowrap"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:15%;background-color:#e6efff;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>2021</strong></span></span></span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff;white-space:nowrap"> </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%;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:15%;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:15%;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:#e6efff;white-space:nowrap"> </td> <td style="text-align:right;vertical-align:bottom;width:15%;background-color:#e6efff;white-space:nowrap"> </td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff;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:15%;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:15%;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:15%;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:#e6efff;white-space:nowrap"> </td> <td style="text-align:right;vertical-align:bottom;width:15%;background-color:#e6efff;white-space:nowrap"> </td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff;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">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:15%;white-space:nowrap"><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%;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:15%;white-space:nowrap"><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%;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"> </td> <td style="text-align:right;vertical-align:bottom;width:15%;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:2%;white-space:nowrap"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff;white-space:nowrap"> </td> <td style="text-align:right;vertical-align:bottom;width:15%;background-color:#e6efff;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:2%;background-color:#e6efff;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">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:15%;white-space:nowrap"><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%;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;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:15%;white-space:nowrap"><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%;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:15%;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;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:#e6efff;white-space:nowrap"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:15%;background-color:#e6efff;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;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff;white-space:nowrap"> </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:15%;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;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;white-space:nowrap"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;white-space:nowrap"> </td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:15%;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;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;white-space:nowrap"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;white-space:nowrap"> </td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:15%;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;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;white-space:nowrap"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff;white-space:nowrap"> </td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:15%;background-color:#e6efff;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;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff;white-space:nowrap"> </td> </tr> </table> </div> </div> </div> <p style="margin-left:39pt;text-indent:-18pt;text-align:justify;margin-top:10pt;margin-bottom:10pt"><span style="font-size:10pt;margin-top:0pt;margin-bottom:0pt"><span style="font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt">d)<span style="width:8.84pt;text-indent:0pt;display:inline-block;margin-top:0pt;margin-bottom:0pt"> </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, 2023 and 2022 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:22.5pt"> <div style="margin-bottom:10pt"> <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:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>Balance at</strong></span></span></span></span></td> <td style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"> </td> <td style="text-align:right;border-top: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;vertical-align:bottom;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>Balance at</strong></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><strong>Balance at</strong></span></span></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:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>September 30,</strong></span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff;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><strong>September 30,</strong></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><strong>September 30,</strong></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:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>2023</strong></span></span></span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;white-space:nowrap;padding-left:6pt"> </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><strong>2022</strong></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><strong>2021</strong></span></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:bottom"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;padding-left:6pt"> </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">Net operating loss carryforwards</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff;padding-left:6pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="text-align:right;vertical-align:bottom;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">30,178,141</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;padding-left:6pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="text-align:right;vertical-align:bottom;width:15%"><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%"> </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:15%"><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> </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:#e6efff;padding-left:6pt"> </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">5,275,081</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%;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">1,298,783</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">1,810,927</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:#e6efff;padding-left:6pt"> </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">1,356,922</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%;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">608,705</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">780,607</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:#e6efff;padding-left:6pt"> </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">1,583,058</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%;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">1,583,058</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">1,789,571</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:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1,467,509</span></span></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%;padding-left:6pt"> </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">46,300</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">104,793</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:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;vertical-align:bottom;width:15%;background-color:#e6efff"> </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%;padding-left:6pt"> </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 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:#e6efff;padding-left:6pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>39,860,711</strong></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </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"><strong>$</strong></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>22,126,741</strong></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></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"><strong>13,915,334</strong></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%"> </td> </tr> </table> </div> </div> <div></div> <p style="margin-left:21pt;text-align:justify;margin-top:0pt;margin-bottom:10pt"><span style="font-size:10pt;margin-top:0pt;margin-bottom:0pt"><span style="font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt">e)<span style="width:10.23pt;text-indent:0pt;display:inline-block;margin-top:0pt;margin-bottom:0pt"> </span>Available net operating losses</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, 2023, 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 style="margin-left:22.5pt"> <table border="0" cellpadding="0" cellspacing="0" style="width:40%;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><strong>Year of Expiry</strong></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:#e6efff;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;background-color:#e6efff;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>Amount</strong></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:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;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">2036</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff;padding-left:6pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="text-align:right;vertical-align:bottom;width:37%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>512,163</strong></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;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">2037</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;vertical-align:bottom;width:37%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>744,022</strong></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;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">2038</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;vertical-align:bottom;width:37%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>1,174,797</strong></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;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">2039</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;vertical-align:bottom;width:37%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>1,732,039</strong></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;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">2040</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;vertical-align:bottom;width:37%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>336,562</strong></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;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">2041 and thereafter</span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:37%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>25,678,558</strong></span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </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:#e6efff;padding-left:6pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:37%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>30,178,141</strong></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> </tr> </table> </div> <p style="margin-left:21pt;text-align:justify;margin-top:10pt;margin-bottom:10pt"><span style="font-size:10pt;margin-top:0pt;margin-bottom:0pt"><span style="font-family:Times New Roman, Times, serif;margin-top:0pt;margin-bottom:0pt">f)<span style="width:11.34pt;text-indent:0pt;display:inline-block;margin-top:0pt;margin-bottom:0pt"> </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:22.5pt"> <table border="0" cellpadding="0" cellspacing="0" style="width:40%;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><strong>Year of Expiry</strong></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:#e6efff;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;background-color:#e6efff;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>Amount</strong></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:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;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">2037</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff;padding-left:6pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="text-align:right;vertical-align:bottom;width:37%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>13,361</strong></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;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">2038</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;vertical-align:bottom;width:37%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>6,742</strong></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;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">2039</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;vertical-align:bottom;width:37%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;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">2040</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;vertical-align:bottom;width:37%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>328,480</strong></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;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">2041 and thereafter</span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:37%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </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:#e6efff;padding-left:6pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:37%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>348,583</strong></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> </tr> </table> </div> </div>
CY2023 kwe Disclosure Of Income Tax Recovery Explanatory
DisclosureOfIncomeTaxRecoveryExplanatory
<div style="margin-bottom:10pt"> <table border="0" cellpadding="0" cellspacing="0" style="border-collapse:collapse;font-size:10pt;width:100%;border-color:#000000"> <tr> <td style="border-top:0.75pt solid #000000;vertical-align:bottom"> </td> <td colspan="1" style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;padding-left:6pt"> </td> <td colspan="1" style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;width:12%;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>Year end ended</strong></span></span></span></span></td> <td colspan="1" style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"> </td> <td style="text-align:right;border-top: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;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 colspan="1" style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom;white-space:nowrap"> </td> <td colspan="1" 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 colspan="1" style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom"> </td> </tr> <tr> <td style="vertical-align:bottom"> </td> <td colspan="1" style="text-align:right;vertical-align:bottom;background-color:#e6efff;padding-left:6pt"> </td> <td colspan="1" style="text-align:right;vertical-align:bottom;background-color:#e6efff;width:12%;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>September 30,</strong></span></span></span></span></td> <td colspan="1" style="text-align:right;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"> </td> <td colspan="1" style="text-align:right;vertical-align:bottom;white-space:nowrap;padding-left:6pt"> </td> <td colspan="1" 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 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"> </td> <td colspan="1" 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 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:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;width:12%;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>2023</strong></span></span></span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;white-space:nowrap;padding-left:6pt"> </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>2022</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>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">Current income tax recovery (expense):</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;vertical-align:bottom;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></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%;padding-left:6pt"> </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%"> </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">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:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></span></span></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%;padding-left:6pt"> </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">(49,442</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> <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></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:#e6efff;padding-left:6pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:12%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;padding-left:6pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:12%"><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%"><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%"><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: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:1.5pt solid #000000;vertical-align:bottom;width:2%"> </td> </tr> </table> </div>
CY2023 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:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>Year ended</strong></span></span></span></span></td> <td style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"> </td> <td style="text-align:right;border-top: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;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>Year ended</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:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>September 30,</strong></span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff;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>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"> </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;padding-left:6pt"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>2023</strong></span></span></span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;white-space:nowrap;padding-left:6pt"> </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>2022</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>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">Loss before income taxes</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff;padding-left:6pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></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"><strong>(9,306,360</strong></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>)</strong></span></span></td> <td style="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">(10,569,732</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></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">(9,315,372</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></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:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>26.5%</strong></span></span></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%;padding-left:6pt"> </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">26.5%</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">26.5%</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">Expected tax recovery resulting from loss</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff;padding-left:6pt"> </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"><strong>(2,466,185</strong></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>)</strong></span></span></td> <td style="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">(2,800,979</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></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">(2,468,574</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></td> </tr> <tr> <td style="vertical-align:bottom"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;vertical-align:bottom;width:15%;background-color:#e6efff"> </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%;padding-left:6pt"> </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 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:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;vertical-align:bottom;width:15%;background-color:#e6efff"> </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%;padding-left:6pt"> </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 style="vertical-align:bottom;margin-top:0pt;margin-bottom:0pt"> <p style="margin-left:10pt;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">Non-deductible expenses</span></span></p> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff;padding-left:6pt"> </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"><strong>149,270</strong></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%;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">563,842</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">654,956</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;margin-top:0pt;margin-bottom:0pt"> <p style="margin-left:10pt;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">Foreign operations subject to different tax rates</span></span></p> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff;padding-left:6pt"> </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"><strong>1,447</strong></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%;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">5,329</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:15%"><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> </tr> <tr> <td style="vertical-align:bottom"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Fair value of warrant liabilities</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff;padding-left:6pt"> </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"><strong>(1,547,916</strong></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>)</strong></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;padding-left:6pt"> </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 style="vertical-align:bottom;margin-top:0pt;margin-bottom:0pt"> <p style="margin-left:10pt;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">Unrecognized temporary differences</span></span></p> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff;padding-left:6pt"> </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"><strong>3,863,384</strong></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%;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">2,182,366</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">1,826,279</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> </tr> <tr> <td style="border-bottom:0.75pt solid rgb(0, 0, 0);vertical-align:bottom;margin-top:0pt;margin-bottom:0pt"> <p style="margin-left:10pt;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">Prior year differences</span></span></p> </td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></span></span></td> <td style="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%;padding-left:6pt"> </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></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">(16,254</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: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:#e6efff;padding-left:6pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;padding-left:6pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></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">(49,442</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></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:15%"><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>
CY2023 ifrs-full Tax Effect From Change In Tax Rate
TaxEffectFromChangeInTaxRate
0 cad
CY2022 ifrs-full Tax Effect From Change In Tax Rate
TaxEffectFromChangeInTaxRate
0 cad
CY2021 ifrs-full Tax Effect From Change In Tax Rate
TaxEffectFromChangeInTaxRate
-16254 cad
CY2023 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:0.75pt solid #000000;vertical-align:bottom"> </td> <td style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>Year ended</strong></span></span></span></span></td> <td style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"> </td> <td style="text-align:right;border-top: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;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>Year ended</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 colspan="1" style="text-align:right;vertical-align:bottom;background-color:#e6efff;padding-left:6pt"> </td> <td colspan="1" style="text-align:right;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>September 30,</strong></span></span></span></span></td> <td colspan="1" style="text-align:right;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"> </td> <td colspan="1" style="text-align:right;vertical-align:bottom;white-space:nowrap;padding-left:6pt"> </td> <td colspan="1" 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 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"> </td> <td colspan="1" 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 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:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>2023</strong></span></span></span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;white-space:nowrap;padding-left:6pt"> </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>2022</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>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">R&amp;D expenses</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff;padding-left:6pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></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"><strong>1,644,565</strong></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%;padding-left:6pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="text-align:right;vertical-align:bottom;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2,064,493</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="text-align:right;vertical-align:bottom;width:15%"><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> </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%;background-color:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;vertical-align:bottom;width:15%;background-color:#e6efff"> </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%;padding-left:6pt"> </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 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%;background-color:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></span></span></td> <td style="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%;padding-left:6pt"> </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></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">(231,007</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:1.5pt solid #000000;vertical-align:bottom"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>R&amp;D expenses, net</strong></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff;padding-left:6pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>1,644,565</strong></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;padding-left:6pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></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">2,064,493</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:15%"><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> </tr> </table>
CY2023 ifrs-full Disclosure Of Deferred Taxes Explanatory
DisclosureOfDeferredTaxesExplanatory
<div> <div style="margin-left:22pt;margin-bottom:10pt"> <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"> </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><strong>Balance at</strong></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><strong>Arising on a</strong></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"> </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:#e6efff;white-space:nowrap"> </td> <td style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>Balance at</strong></span></span></span></span></td> <td style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff"> </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"><span><span><strong>September 30,</strong></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><strong>business</strong></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><strong>Recognized in</strong></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;background-color:#e6efff;white-space:nowrap"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>September 30,</strong></span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff"> </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"><span><span><strong>2022</strong></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><strong>combination</strong></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><strong>profit or loss</strong></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:#e6efff;white-space:nowrap"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>2023</strong></span></span></span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff"> </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"> </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> <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;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;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"><i>Deferred tax assets (liabilities):</i></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"> </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> <td style="text-align:right;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"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom;margin-top:0pt;margin-bottom:0pt"> <p style="margin-left:10pt;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">Net operating loss carryforwards</span></span></p> </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">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%"> </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></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">(9,590</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></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">16,869</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom;margin-top:0pt;margin-bottom:0pt"> <p style="margin-left:10pt;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">Intangibles and development costs</span></span></p> </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">(26,459</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></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%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">9,590</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:#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">(16,869</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> </tr> <tr> <td style="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:15%"> </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%"> </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%"> </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:#e6efff"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:15%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </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:15%"><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:15%"><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:15%"><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:#e6efff"> </td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:15%;background-color:#e6efff"><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:#e6efff"> </td> </tr> </table> </div> <div style="margin-left:0pt"> <div></div> <div style="margin-left:22pt"> <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"> </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><strong>Balance at</strong></span></span></span></span></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"> </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><strong>Arising on a</strong></span></span></span></span></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"> </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"> </td> <td style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff"> </td> <td style="text-align:right;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"><span><span><strong>Balance at</strong></span></span></span></span></td> <td style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff"> </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;border-top:0.75pt solid #000000"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>September 30,</strong></span></span></span></span></td> <td style="text-align:right;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;border-top:0.75pt solid #000000"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>business</strong></span></span></span></span></td> <td style="text-align:right;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;border-top:0.75pt solid #000000"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>Recognized in</strong></span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;border-top:0.75pt solid #000000"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff;border-top:0.75pt solid #000000"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff;border-top:0.75pt solid #000000"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>September 30,</strong></span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff;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;border-top:0.75pt solid #000000"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>2021</strong></span></span></span></span></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;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"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>combination</strong></span></span></span></span></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;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"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>profit or loss</strong></span></span></span></span></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;background-color:#e6efff;border-top:0.75pt solid #000000"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;border-top:0.75pt solid #000000"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>2022</strong></span></span></span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;border-top:0.75pt solid #000000"> </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"> </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> <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;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;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"><i>Deferred tax assets (liabilities):</i></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"> </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> <td style="text-align:right;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"> </td> <td style="text-align:right;vertical-align:bottom;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">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:15%"><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:15%"><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:15%"><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:#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">26,459</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;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">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:15%"><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:15%"><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;width:2%"><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:15%"><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:#e6efff"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:15%;background-color:#e6efff"><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;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> </tr> <tr> <td style="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:15%"><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:15%"><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%"><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:15%"><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:#e6efff"> </td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:15%;background-color:#e6efff"><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:#e6efff"> </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:15%"> </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:15%"> </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:15%"> </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:15%"> </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:15%;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>Balance at</strong></span></span></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:15%;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:15%;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:#e6efff;white-space:nowrap"> </td> <td style="text-align:right;vertical-align:bottom;width:15%;background-color:#e6efff;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>Balance at</strong></span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff;white-space:nowrap"> </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%;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>September 30,</strong></span></span></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:15%;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>Recognized in</strong></span></span></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:15%;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>Recognized in</strong></span></span></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:#e6efff;white-space:nowrap"> </td> <td style="text-align:right;vertical-align:bottom;width:15%;background-color:#e6efff;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>September 30,</strong></span></span></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff;white-space:nowrap"> </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:15%;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>2020</strong></span></span></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:15%;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>profit or loss</strong></span></span></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:15%;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>Equity</strong></span></span></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:#e6efff;white-space:nowrap"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:15%;background-color:#e6efff;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>2021</strong></span></span></span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff;white-space:nowrap"> </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%;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:15%;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:15%;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:#e6efff;white-space:nowrap"> </td> <td style="text-align:right;vertical-align:bottom;width:15%;background-color:#e6efff;white-space:nowrap"> </td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff;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:15%;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:15%;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:15%;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:#e6efff;white-space:nowrap"> </td> <td style="text-align:right;vertical-align:bottom;width:15%;background-color:#e6efff;white-space:nowrap"> </td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff;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">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:15%;white-space:nowrap"><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%;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:15%;white-space:nowrap"><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%;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"> </td> <td style="text-align:right;vertical-align:bottom;width:15%;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:2%;white-space:nowrap"> </td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff;white-space:nowrap"> </td> <td style="text-align:right;vertical-align:bottom;width:15%;background-color:#e6efff;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:2%;background-color:#e6efff;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">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:15%;white-space:nowrap"><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%;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;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:15%;white-space:nowrap"><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%;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:15%;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;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:#e6efff;white-space:nowrap"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:15%;background-color:#e6efff;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;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff;white-space:nowrap"> </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:15%;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;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;white-space:nowrap"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;white-space:nowrap"> </td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:15%;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;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;white-space:nowrap"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;white-space:nowrap"> </td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:15%;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;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;white-space:nowrap"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff;white-space:nowrap"> </td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:15%;background-color:#e6efff;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;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff;white-space:nowrap"> </td> </tr> </table> </div> </div> </div>
CY2021 ifrs-full Deferred Tax Expense Income Recognised In Profit Or Loss
DeferredTaxExpenseIncomeRecognisedInProfitOrLoss
0 cad
CY2021 ifrs-full Deferred Tax Relating To Items Charged Or Credited Directly To Equity
DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity
0 cad
CY2023 ifrs-full Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits Explanatory
DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory
<div style="margin-bottom:10pt"> <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:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>Balance at</strong></span></span></span></span></td> <td style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"> </td> <td style="text-align:right;border-top: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;vertical-align:bottom;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>Balance at</strong></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><strong>Balance at</strong></span></span></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:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>September 30,</strong></span></span></span></span></td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff;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><strong>September 30,</strong></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><strong>September 30,</strong></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:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>2023</strong></span></span></span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;white-space:nowrap;padding-left:6pt"> </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><strong>2022</strong></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><strong>2021</strong></span></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:bottom"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;padding-left:6pt"> </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">Net operating loss carryforwards</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff;padding-left:6pt"><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:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">30,178,141</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%;padding-left:6pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="text-align:right;vertical-align:bottom;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">18,589,894</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="text-align:right;vertical-align:bottom;width:15%"><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> </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:#e6efff;padding-left:6pt"> </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">5,275,081</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%;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">1,298,783</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">1,810,927</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:#e6efff;padding-left:6pt"> </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">1,356,922</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%;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">608,705</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">780,607</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:#e6efff;padding-left:6pt"> </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">1,583,058</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%;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">1,583,058</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">1,789,571</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:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1,467,509</span></span></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%;padding-left:6pt"> </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">46,300</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">104,793</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:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;vertical-align:bottom;width:15%;background-color:#e6efff"> </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%;padding-left:6pt"> </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 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:#e6efff;padding-left:6pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>39,860,711</strong></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;padding-left:6pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></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"><strong>22,126,741</strong></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"><strong>$</strong></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"><strong>13,915,334</strong></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%"> </td> </tr> </table> </div>
CY2023 kwe Disclosure Of Net Operating Losses Explanatory
DisclosureOfNetOperatingLossesExplanatory
<table border="0" cellpadding="0" cellspacing="0" style="width:40%;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><strong>Year of Expiry</strong></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:#e6efff;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;background-color:#e6efff;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>Amount</strong></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:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;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">2036</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff;padding-left:6pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="text-align:right;vertical-align:bottom;width:37%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>512,163</strong></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;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">2037</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;vertical-align:bottom;width:37%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>744,022</strong></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;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">2038</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;vertical-align:bottom;width:37%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>1,174,797</strong></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;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">2039</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;vertical-align:bottom;width:37%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>1,732,039</strong></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;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">2040</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;vertical-align:bottom;width:37%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>336,562</strong></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;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">2041 and thereafter</span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:37%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>25,678,558</strong></span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </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:#e6efff;padding-left:6pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:37%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>30,178,141</strong></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> </tr> </table>
CY2023 kwe Disclosure Of Research And Development Investment Tax Credits Explanatory
DisclosureOfResearchAndDevelopmentInvestmentTaxCreditsExplanatory
<table border="0" cellpadding="0" cellspacing="0" style="width:40%;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><strong>Year of Expiry</strong></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:#e6efff;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;background-color:#e6efff;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span><span><strong>Amount</strong></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:#e6efff"> </td> </tr> <tr> <td style="vertical-align:bottom"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;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">2037</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff;padding-left:6pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="text-align:right;vertical-align:bottom;width:37%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>13,361</strong></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;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">2038</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;vertical-align:bottom;width:37%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>6,742</strong></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;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">2039</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;vertical-align:bottom;width:37%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;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">2040</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;vertical-align:bottom;width:37%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>328,480</strong></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;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">2041 and thereafter</span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:37%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></span></span></td> <td style="text-align:left;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </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:#e6efff;padding-left:6pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:37%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>348,583</strong></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </td> </tr> </table>
CY2023 ifrs-full Disclosure Of Fair Value Of Financial Instruments Explanatory
DisclosureOfFairValueOfFinancialInstrumentsExplanatory
<div> <p style="margin:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>23.</strong><span style="width:9.8pt;display:inline-block"> </span><strong>Financial instruments</strong></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"><i>Fair value of financial instruments</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 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), warrant liabilities and related party loans approximate carrying value because of the short-term nature of these instruments.</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 IFRS, the levels of fair value hierarchy are as follows:</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">Level 1: Unadjusted quoted prices in active markets for identical assets or liabilities;</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">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:21.3pt;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:21.3pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">The lease deposit, lease obligations, accrued royalties liability, warrant liabilities and borrowings were recorded at fair value at initial recognition. The fair value measurement for these was Level 2. Subsequently, these were measured at amortized cost and accreted to their nominal value over their respective terms. At September 30, 2023, the fair value for accrued royalties liability determined using a discount rate of 24% (2022 - 24%, 2021 - 13.7%) would be $928,776 (2022 - $869,219, 2021 - $1,105,756). Using the same market discount rate, the fair value of the borrowings would be $nil at September 30, 2023 (2022 - $68,750, 2021 - $49,825).</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>Financial risk management</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 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></p> <div></div> <p style="margin-left:21.3pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><i>(a)</i><span style="width:3.04pt;display:inline-block"> </span><i>Interest rate risk</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">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, 2023, our loans were all repaid and therefore not subject to interest rate risk. At September 30, 2022, our borrowings were all subject to fixed interest rates and therefore these were not subject to interest rate risk. At September 30, 2021, our borrowing was interest free.</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)</i><span style="width:3.04pt;display:inline-block"> </span><i>Foreign currency risk</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">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></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 years ended September 30, 2023, 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></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, 2023, we had the following net U.S. dollar exposure:</span></span></p> <div style="margin-left:22.5pt"> <table border="0" cellpadding="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"> </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-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><strong>Total USD</strong></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;background-color:rgb(230, 239, 255)"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Net assets in U.S. subsidiary</strong></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:rgb(230, 239, 255)"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="text-align:right;vertical-align:bottom;width:22%;background-color:rgb(230, 239, 255)"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:rgb(230, 239, 255)"> </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="vertical-align:bottom;background-color:rgb(230, 239, 255)"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>US denominated:</strong></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:rgb(230, 239, 255)"> </td> <td style="text-align:right;vertical-align:bottom;width:22%;background-color:rgb(230, 239, 255)"> </td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:rgb(230, 239, 255)"> </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">$</span></span></td> <td style="text-align:right;vertical-align:bottom;width:22%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2,926,334</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;background-color:rgb(230, 239, 255)"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Liabilities</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:rgb(230, 239, 255)"> </td> <td style="text-align:right;vertical-align:bottom;width:22%;background-color:rgb(230, 239, 255)"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(59,552</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:rgb(230, 239, 255)"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> </tr> <tr> <td style="vertical-align:bottom"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:22%"> </td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> </tr> <tr> <td style="border-top:0.75pt solid #000000;border-bottom:1.5pt solid #000000;vertical-align:bottom;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Net US dollar exposure</strong></span></span></td> <td style="text-align:left;border-top:0.75pt solid #000000;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="text-align:right;border-top:0.75pt solid #000000;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:22%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>2,866,782</strong></span></span></td> <td style="text-align:left;border-top:0.75pt solid #000000;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </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 style="border-bottom:1.5pt solid rgb(0, 0, 0);vertical-align:bottom;background-color:rgb(230, 239, 255)"><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="border-bottom:1.5pt solid rgb(0, 0, 0);vertical-align:bottom;width:1%;text-align:left;background-color:rgb(230, 239, 255)"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="border-bottom:1.5pt solid rgb(0, 0, 0);vertical-align:bottom;width:22%;text-align:right;background-color:rgb(230, 239, 255)"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>143,339</strong></span></span></td> <td style="border-bottom:1.5pt solid rgb(0, 0, 0);vertical-align:bottom;width:2%;text-align:left;background-color:rgb(230, 239, 255)"> </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">During the year ended September 30, 2023, we recorded foreign exchange loss of $98,275 (2022 - foreign exchange gain of $28,780, 2021 - foreign exchange loss of $3,742).</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>(c)</i><span style="width:3.6pt;display:inline-block"> </span><i>Credit risk</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">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, 2023, our trade receivable was $68,530 (2022 - $114,877, 2021 - $nil), of which $31,527 was overdue by more than 60 days from law enforcement agencies.</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>(d)<span style="display:inline-block;width:3.5pt"> </span>Liquidity risk</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">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 obligations 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></p> <div></div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span id="page_TOC51_integixAnchor"></span></span></span> <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, 2023, our contractual obligations were as follows:</span></span></p> <div style="margin-left:21.3pt"> <table cellpadding="0" cellspacing="0" style="border-collapse:collapse;width:100%;border-color:#000000;font-size:10pt"> <tr> <td style="vertical-align:bottom;white-space:nowrap;width:44.3931%;border-top:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;white-space:nowrap;text-align:center;background-color:#e6efff;width:1.50289%;border-top:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;white-space:nowrap;text-align:center;background-color:#e6efff;width:7.97688%;border-top:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;white-space:nowrap;text-align:center;background-color:#e6efff;width:1.96532%;border-top:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;white-space:nowrap;text-align:center;width:1.04046%;border-top:0.75pt solid #000000;padding-left:6pt"> </td> <td style="vertical-align:bottom;white-space:nowrap;text-align:center;width:7.97688%;border-top:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;white-space:nowrap;text-align:center;width:1.96532%;border-top:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;white-space:nowrap;text-align:center;width:1.04046%;border-top:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;white-space:nowrap;text-align:center;width:7.97688%;border-top:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;white-space:nowrap;text-align:center;width:1.96532%;border-top:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;white-space:nowrap;text-align:center;width:1.04046%;border-top:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;white-space:nowrap;text-align:center;width:7.97688%;border-top:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;white-space:nowrap;text-align:center;width:1.96532%;border-top:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;white-space:nowrap;text-align:center;width:1.04046%;border-top:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;white-space:nowrap;text-align:center;width:7.97688%;border-top:0.75pt solid #000000"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><strong>5 years and</strong></span></span></span></span></td> <td style="vertical-align:bottom;white-space:nowrap;text-align:center;width:1.96532%;border-top:0.75pt solid #000000"> </td> </tr> <tr> <td style="vertical-align:bottom;white-space:nowrap;width:44.3931%;border-bottom:0.75pt solid #000000"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><strong>Payment due:</strong></span></span></span></span></td> <td style="vertical-align:bottom;white-space:nowrap;text-align:center;background-color:#e6efff;width:1.50289%;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;white-space:nowrap;text-align:center;background-color:#e6efff;width:7.97688%;border-bottom:0.75pt solid #000000"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><strong>Total</strong></span></span></span></span></td> <td style="vertical-align:bottom;white-space:nowrap;text-align:center;background-color:#e6efff;width:1.96532%;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;white-space:nowrap;text-align:center;width:1.04046%;border-bottom:0.75pt solid #000000;padding-left:6pt"> </td> <td style="vertical-align:bottom;white-space:nowrap;text-align:center;width:7.97688%;border-bottom:0.75pt solid #000000"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><strong>Within 1 Year</strong></span></span></span></span></td> <td style="vertical-align:bottom;white-space:nowrap;text-align:center;width:1.96532%;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;white-space:nowrap;text-align:center;width:1.04046%;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;white-space:nowrap;text-align:center;width:7.97688%;border-bottom:0.75pt solid #000000"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><strong>1 to 3 years</strong></span></span></span></span></td> <td style="vertical-align:bottom;white-space:nowrap;text-align:center;width:1.96532%;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;white-space:nowrap;text-align:center;width:1.04046%;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;white-space:nowrap;text-align:center;width:7.97688%;border-bottom:0.75pt solid #000000"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><strong>3 to 5 years</strong></span></span></span></span></td> <td style="vertical-align:bottom;white-space:nowrap;text-align:center;width:1.96532%;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;white-space:nowrap;text-align:center;width:1.04046%;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;white-space:nowrap;text-align:center;width:7.97688%;border-bottom:0.75pt solid #000000"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><strong>beyond</strong></span></span></span></span></td> <td style="vertical-align:bottom;white-space:nowrap;text-align:center;width:1.96532%;border-bottom:0.75pt solid #000000"> </td> </tr> <tr> <td style="vertical-align:bottom;white-space:nowrap;width:44.3931%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Minimum royalty commitments</span></span></td> <td style="vertical-align:bottom;white-space:nowrap;background-color:#e6efff;width:1.50289%;text-align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;width:7.97688%;text-align:right;white-space:nowrap;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>2,350,000</strong></span></span></td> <td style="vertical-align:bottom;width:1.96532%;text-align:left;white-space:nowrap;background-color:#e6efff"> </td> <td style="vertical-align:bottom;width:1.04046%;text-align:left;white-space:nowrap;padding-left:6pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;width:7.97688%;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">150,000</span></span></td> <td style="vertical-align:bottom;width:1.96532%;text-align:left;white-space:nowrap"> </td> <td style="vertical-align:bottom;width:1.04046%;text-align:left;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;width:7.97688%;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">400,000</span></span></td> <td style="vertical-align:bottom;width:1.96532%;text-align:left;white-space:nowrap"> </td> <td style="vertical-align:bottom;width:1.04046%;text-align:left;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;width:7.97688%;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">500,000</span></span></td> <td style="vertical-align:bottom;width:1.96532%;text-align:left;white-space:nowrap"> </td> <td style="vertical-align:bottom;width:1.04046%;text-align:left;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;width:7.97688%;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1,300,000</span></span></td> <td style="vertical-align:bottom;width:1.96532%;text-align:left;white-space:nowrap"> </td> </tr> <tr> <td style="vertical-align:bottom;width:44.3931%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Accounts payable and accrued liabilities</span></span></td> <td style="vertical-align:bottom;background-color:#e6efff;width:1.50289%;text-align:right"> </td> <td style="vertical-align:bottom;width:7.97688%;text-align:right;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>1,649,876</strong></span></span></td> <td style="vertical-align:bottom;width:1.96532%;text-align:left;background-color:#e6efff"> </td> <td style="vertical-align:bottom;width:1.04046%;text-align:left;padding-left:6pt"> </td> <td style="vertical-align:bottom;width:7.97688%;text-align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1,649,876</span></span></td> <td style="vertical-align:bottom;width:1.96532%;text-align:left"> </td> <td style="vertical-align:bottom;width:1.04046%;text-align:left"> </td> <td style="vertical-align:bottom;width:7.97688%;text-align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;width:1.96532%;text-align:left"> </td> <td style="vertical-align:bottom;width:1.04046%;text-align:left"> </td> <td style="vertical-align:bottom;width:7.97688%;text-align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;width:1.96532%;text-align:left"> </td> <td style="vertical-align:bottom;width:1.04046%;text-align:left"> </td> <td style="vertical-align:bottom;width:7.97688%;text-align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;width:1.96532%;text-align:left"> </td> </tr> <tr> <td style="vertical-align:bottom;width:44.3931%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Lease obligations</span></span></td> <td style="vertical-align:bottom;background-color:#e6efff;width:1.50289%;text-align:right"> </td> <td style="vertical-align:bottom;width:7.97688%;text-align:right;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>558,755</strong></span></span></td> <td style="vertical-align:bottom;width:1.96532%;text-align:left;background-color:#e6efff"> </td> <td style="vertical-align:bottom;width:1.04046%;text-align:left;padding-left:6pt"> </td> <td style="vertical-align:bottom;width:7.97688%;text-align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">197,367</span></span></td> <td style="vertical-align:bottom;width:1.96532%;text-align:left"> </td> <td style="vertical-align:bottom;width:1.04046%;text-align:left"> </td> <td style="vertical-align:bottom;width:7.97688%;text-align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">355,430</span></span></td> <td style="vertical-align:bottom;width:1.96532%;text-align:left"> </td> <td style="vertical-align:bottom;width:1.04046%;text-align:left"> </td> <td style="vertical-align:bottom;width:7.97688%;text-align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">5,958</span></span></td> <td style="vertical-align:bottom;width:1.96532%;text-align:left"> </td> <td style="vertical-align:bottom;width:1.04046%;text-align:left"> </td> <td style="vertical-align:bottom;width:7.97688%;text-align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;width:1.96532%;text-align:left"> </td> </tr> <tr> <td style="vertical-align:bottom;width:44.3931%;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;background-color:#e6efff;width:1.50289%;border-bottom:0.75pt solid #000000;text-align:right"> </td> <td style="vertical-align:bottom;width:7.97688%;text-align:right;background-color:#e6efff;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;width:1.96532%;text-align:left;background-color:#e6efff;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;width:1.04046%;text-align:left;border-bottom:0.75pt solid #000000;padding-left:6pt"> </td> <td style="vertical-align:bottom;width:7.97688%;text-align:right;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;width:1.96532%;text-align:left;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;width:1.04046%;text-align:left;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;width:7.97688%;text-align:right;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;width:1.96532%;text-align:left;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;width:1.04046%;text-align:left;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;width:7.97688%;text-align:right;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;width:1.96532%;text-align:left;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;width:1.04046%;text-align:left;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;width:7.97688%;text-align:right;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;width:1.96532%;text-align:left;border-bottom:0.75pt solid #000000"> </td> </tr> <tr> <td style="vertical-align:bottom;width:44.3931%;border-bottom:0.75pt solid #000000"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Total contractual obligations</strong></span></span></td> <td style="vertical-align:bottom;background-color:#e6efff;width:1.50289%;border-bottom:0.75pt solid #000000;text-align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;width:7.97688%;text-align:right;background-color:#e6efff;border-bottom:0.75pt solid #000000"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>4,558,631</strong></span></span></td> <td style="vertical-align:bottom;width:1.96532%;text-align:left;background-color:#e6efff;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;width:1.04046%;text-align:left;border-bottom:0.75pt solid #000000;padding-left:6pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;width:7.97688%;text-align:right;border-bottom:0.75pt solid #000000"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>1,997,243</strong></span></span></td> <td style="vertical-align:bottom;width:1.96532%;text-align:left;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;width:1.04046%;text-align:left;border-bottom:0.75pt solid #000000"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;width:7.97688%;text-align:right;border-bottom:0.75pt solid #000000"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>755,430</strong></span></span></td> <td style="vertical-align:bottom;width:1.96532%;text-align:left;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;width:1.04046%;text-align:left;border-bottom:0.75pt solid #000000"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;width:7.97688%;text-align:right;border-bottom:0.75pt solid #000000"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>505,958</strong></span></span></td> <td style="vertical-align:bottom;width:1.96532%;text-align:left;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;width:1.04046%;text-align:left;border-bottom:0.75pt solid #000000"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;width:7.97688%;text-align:right;border-bottom:0.75pt solid #000000"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>1,300,000</strong></span></span></td> <td style="vertical-align:bottom;width:1.96532%;text-align:left;border-bottom:0.75pt solid #000000"> </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">At September 30, 2023, we had $5,407,009 in cash and $458,439 in positive working capital (current assets less current liabilities).</span></span></p> </div> </div> </div>
CY2023Q3 kwe Borrowings At Fair Value
BorrowingsAtFairValue
0 cad
CY2023 ifrs-full Disclosure Of Detailed Information About Financial Instruments Explanatory
DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory
<table border="0" cellpadding="0" cellspacing="0" style="width:70%;border-collapse:collapse;font-size:10pt;border-color:#000000"> <tr> <td style="border-top:0.75pt solid #000000;border-bottom:0.75pt solid #000000;vertical-align:bottom"> </td> <td style="text-align:right;border-top:0.75pt solid #000000;border-bottom:0.75pt solid #000000;vertical-align:bottom"> </td> <td style="text-align:right;border-top:0.75pt solid #000000;border-bottom:0.75pt solid #000000;vertical-align:bottom;white-space:nowrap"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><strong>Total USD</strong></span></span></span></span></td> <td style="text-align:right;border-top:0.75pt solid #000000;border-bottom:0.75pt solid #000000;vertical-align:bottom"> </td> </tr> <tr> <td style="vertical-align:bottom;background-color:rgb(230, 239, 255)"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Net assets in U.S. subsidiary</strong></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:rgb(230, 239, 255)"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="text-align:right;vertical-align:bottom;width:22%;background-color:rgb(230, 239, 255)"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:rgb(230, 239, 255)"> </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="vertical-align:bottom;background-color:rgb(230, 239, 255)"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>US denominated:</strong></span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:rgb(230, 239, 255)"> </td> <td style="text-align:right;vertical-align:bottom;width:22%;background-color:rgb(230, 239, 255)"> </td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:rgb(230, 239, 255)"> </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">$</span></span></td> <td style="text-align:right;vertical-align:bottom;width:22%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2,926,334</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> </tr> <tr> <td style="vertical-align:bottom;background-color:rgb(230, 239, 255)"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Liabilities</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:rgb(230, 239, 255)"> </td> <td style="text-align:right;vertical-align:bottom;width:22%;background-color:rgb(230, 239, 255)"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(59,552</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:rgb(230, 239, 255)"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> </tr> <tr> <td style="vertical-align:bottom"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"> </td> <td style="text-align:right;vertical-align:bottom;width:22%"> </td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> </tr> <tr> <td style="border-top:0.75pt solid #000000;border-bottom:1.5pt solid #000000;vertical-align:bottom;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Net US dollar exposure</strong></span></span></td> <td style="text-align:left;border-top:0.75pt solid #000000;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="text-align:right;border-top:0.75pt solid #000000;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:22%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>2,866,782</strong></span></span></td> <td style="text-align:left;border-top:0.75pt solid #000000;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"> </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 style="border-bottom:1.5pt solid rgb(0, 0, 0);vertical-align:bottom;background-color:rgb(230, 239, 255)"><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="border-bottom:1.5pt solid rgb(0, 0, 0);vertical-align:bottom;width:1%;text-align:left;background-color:rgb(230, 239, 255)"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="border-bottom:1.5pt solid rgb(0, 0, 0);vertical-align:bottom;width:22%;text-align:right;background-color:rgb(230, 239, 255)"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>143,339</strong></span></span></td> <td style="border-bottom:1.5pt solid rgb(0, 0, 0);vertical-align:bottom;width:2%;text-align:left;background-color:rgb(230, 239, 255)"> </td> </tr> </table>
CY2023 ifrs-full Disclosure Of Maturity Analysis For Financial Assets Held For Managing Liquidity Risk Explanatory
DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskExplanatory
<table cellpadding="0" cellspacing="0" style="border-collapse:collapse;width:100%;border-color:#000000;font-size:10pt"> <tr> <td style="vertical-align:bottom;white-space:nowrap;width:44.3931%;border-top:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;white-space:nowrap;text-align:center;background-color:#e6efff;width:1.50289%;border-top:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;white-space:nowrap;text-align:center;background-color:#e6efff;width:7.97688%;border-top:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;white-space:nowrap;text-align:center;background-color:#e6efff;width:1.96532%;border-top:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;white-space:nowrap;text-align:center;width:1.04046%;border-top:0.75pt solid #000000;padding-left:6pt"> </td> <td style="vertical-align:bottom;white-space:nowrap;text-align:center;width:7.97688%;border-top:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;white-space:nowrap;text-align:center;width:1.96532%;border-top:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;white-space:nowrap;text-align:center;width:1.04046%;border-top:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;white-space:nowrap;text-align:center;width:7.97688%;border-top:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;white-space:nowrap;text-align:center;width:1.96532%;border-top:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;white-space:nowrap;text-align:center;width:1.04046%;border-top:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;white-space:nowrap;text-align:center;width:7.97688%;border-top:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;white-space:nowrap;text-align:center;width:1.96532%;border-top:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;white-space:nowrap;text-align:center;width:1.04046%;border-top:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;white-space:nowrap;text-align:center;width:7.97688%;border-top:0.75pt solid #000000"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><strong>5 years and</strong></span></span></span></span></td> <td style="vertical-align:bottom;white-space:nowrap;text-align:center;width:1.96532%;border-top:0.75pt solid #000000"> </td> </tr> <tr> <td style="vertical-align:bottom;white-space:nowrap;width:44.3931%;border-bottom:0.75pt solid #000000"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><strong>Payment due:</strong></span></span></span></span></td> <td style="vertical-align:bottom;white-space:nowrap;text-align:center;background-color:#e6efff;width:1.50289%;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;white-space:nowrap;text-align:center;background-color:#e6efff;width:7.97688%;border-bottom:0.75pt solid #000000"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><strong>Total</strong></span></span></span></span></td> <td style="vertical-align:bottom;white-space:nowrap;text-align:center;background-color:#e6efff;width:1.96532%;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;white-space:nowrap;text-align:center;width:1.04046%;border-bottom:0.75pt solid #000000;padding-left:6pt"> </td> <td style="vertical-align:bottom;white-space:nowrap;text-align:center;width:7.97688%;border-bottom:0.75pt solid #000000"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><strong>Within 1 Year</strong></span></span></span></span></td> <td style="vertical-align:bottom;white-space:nowrap;text-align:center;width:1.96532%;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;white-space:nowrap;text-align:center;width:1.04046%;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;white-space:nowrap;text-align:center;width:7.97688%;border-bottom:0.75pt solid #000000"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><strong>1 to 3 years</strong></span></span></span></span></td> <td style="vertical-align:bottom;white-space:nowrap;text-align:center;width:1.96532%;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;white-space:nowrap;text-align:center;width:1.04046%;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;white-space:nowrap;text-align:center;width:7.97688%;border-bottom:0.75pt solid #000000"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><strong>3 to 5 years</strong></span></span></span></span></td> <td style="vertical-align:bottom;white-space:nowrap;text-align:center;width:1.96532%;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;white-space:nowrap;text-align:center;width:1.04046%;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;white-space:nowrap;text-align:center;width:7.97688%;border-bottom:0.75pt solid #000000"><span style="font-family:Times New Roman,Times,serif"><span style="font-size:10pt"><span><span><strong>beyond</strong></span></span></span></span></td> <td style="vertical-align:bottom;white-space:nowrap;text-align:center;width:1.96532%;border-bottom:0.75pt solid #000000"> </td> </tr> <tr> <td style="vertical-align:bottom;white-space:nowrap;width:44.3931%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Minimum royalty commitments</span></span></td> <td style="vertical-align:bottom;white-space:nowrap;background-color:#e6efff;width:1.50289%;text-align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;width:7.97688%;text-align:right;white-space:nowrap;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>2,350,000</strong></span></span></td> <td style="vertical-align:bottom;width:1.96532%;text-align:left;white-space:nowrap;background-color:#e6efff"> </td> <td style="vertical-align:bottom;width:1.04046%;text-align:left;white-space:nowrap;padding-left:6pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;width:7.97688%;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">150,000</span></span></td> <td style="vertical-align:bottom;width:1.96532%;text-align:left;white-space:nowrap"> </td> <td style="vertical-align:bottom;width:1.04046%;text-align:left;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;width:7.97688%;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">400,000</span></span></td> <td style="vertical-align:bottom;width:1.96532%;text-align:left;white-space:nowrap"> </td> <td style="vertical-align:bottom;width:1.04046%;text-align:left;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;width:7.97688%;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">500,000</span></span></td> <td style="vertical-align:bottom;width:1.96532%;text-align:left;white-space:nowrap"> </td> <td style="vertical-align:bottom;width:1.04046%;text-align:left;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="vertical-align:bottom;width:7.97688%;text-align:right;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1,300,000</span></span></td> <td style="vertical-align:bottom;width:1.96532%;text-align:left;white-space:nowrap"> </td> </tr> <tr> <td style="vertical-align:bottom;width:44.3931%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Accounts payable and accrued liabilities</span></span></td> <td style="vertical-align:bottom;background-color:#e6efff;width:1.50289%;text-align:right"> </td> <td style="vertical-align:bottom;width:7.97688%;text-align:right;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>1,649,876</strong></span></span></td> <td style="vertical-align:bottom;width:1.96532%;text-align:left;background-color:#e6efff"> </td> <td style="vertical-align:bottom;width:1.04046%;text-align:left;padding-left:6pt"> </td> <td style="vertical-align:bottom;width:7.97688%;text-align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1,649,876</span></span></td> <td style="vertical-align:bottom;width:1.96532%;text-align:left"> </td> <td style="vertical-align:bottom;width:1.04046%;text-align:left"> </td> <td style="vertical-align:bottom;width:7.97688%;text-align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;width:1.96532%;text-align:left"> </td> <td style="vertical-align:bottom;width:1.04046%;text-align:left"> </td> <td style="vertical-align:bottom;width:7.97688%;text-align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;width:1.96532%;text-align:left"> </td> <td style="vertical-align:bottom;width:1.04046%;text-align:left"> </td> <td style="vertical-align:bottom;width:7.97688%;text-align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;width:1.96532%;text-align:left"> </td> </tr> <tr> <td style="vertical-align:bottom;width:44.3931%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Lease obligations</span></span></td> <td style="vertical-align:bottom;background-color:#e6efff;width:1.50289%;text-align:right"> </td> <td style="vertical-align:bottom;width:7.97688%;text-align:right;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>558,755</strong></span></span></td> <td style="vertical-align:bottom;width:1.96532%;text-align:left;background-color:#e6efff"> </td> <td style="vertical-align:bottom;width:1.04046%;text-align:left;padding-left:6pt"> </td> <td style="vertical-align:bottom;width:7.97688%;text-align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">197,367</span></span></td> <td style="vertical-align:bottom;width:1.96532%;text-align:left"> </td> <td style="vertical-align:bottom;width:1.04046%;text-align:left"> </td> <td style="vertical-align:bottom;width:7.97688%;text-align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">355,430</span></span></td> <td style="vertical-align:bottom;width:1.96532%;text-align:left"> </td> <td style="vertical-align:bottom;width:1.04046%;text-align:left"> </td> <td style="vertical-align:bottom;width:7.97688%;text-align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">5,958</span></span></td> <td style="vertical-align:bottom;width:1.96532%;text-align:left"> </td> <td style="vertical-align:bottom;width:1.04046%;text-align:left"> </td> <td style="vertical-align:bottom;width:7.97688%;text-align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">-</span></span></td> <td style="vertical-align:bottom;width:1.96532%;text-align:left"> </td> </tr> <tr> <td style="vertical-align:bottom;width:44.3931%;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;background-color:#e6efff;width:1.50289%;border-bottom:0.75pt solid #000000;text-align:right"> </td> <td style="vertical-align:bottom;width:7.97688%;text-align:right;background-color:#e6efff;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;width:1.96532%;text-align:left;background-color:#e6efff;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;width:1.04046%;text-align:left;border-bottom:0.75pt solid #000000;padding-left:6pt"> </td> <td style="vertical-align:bottom;width:7.97688%;text-align:right;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;width:1.96532%;text-align:left;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;width:1.04046%;text-align:left;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;width:7.97688%;text-align:right;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;width:1.96532%;text-align:left;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;width:1.04046%;text-align:left;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;width:7.97688%;text-align:right;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;width:1.96532%;text-align:left;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;width:1.04046%;text-align:left;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;width:7.97688%;text-align:right;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;width:1.96532%;text-align:left;border-bottom:0.75pt solid #000000"> </td> </tr> <tr> <td style="vertical-align:bottom;width:44.3931%;border-bottom:0.75pt solid #000000"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Total contractual obligations</strong></span></span></td> <td style="vertical-align:bottom;background-color:#e6efff;width:1.50289%;border-bottom:0.75pt solid #000000;text-align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;width:7.97688%;text-align:right;background-color:#e6efff;border-bottom:0.75pt solid #000000"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>4,558,631</strong></span></span></td> <td style="vertical-align:bottom;width:1.96532%;text-align:left;background-color:#e6efff;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;width:1.04046%;text-align:left;border-bottom:0.75pt solid #000000;padding-left:6pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;width:7.97688%;text-align:right;border-bottom:0.75pt solid #000000"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>1,997,243</strong></span></span></td> <td style="vertical-align:bottom;width:1.96532%;text-align:left;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;width:1.04046%;text-align:left;border-bottom:0.75pt solid #000000"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;width:7.97688%;text-align:right;border-bottom:0.75pt solid #000000"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>755,430</strong></span></span></td> <td style="vertical-align:bottom;width:1.96532%;text-align:left;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;width:1.04046%;text-align:left;border-bottom:0.75pt solid #000000"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;width:7.97688%;text-align:right;border-bottom:0.75pt solid #000000"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>505,958</strong></span></span></td> <td style="vertical-align:bottom;width:1.96532%;text-align:left;border-bottom:0.75pt solid #000000"> </td> <td style="vertical-align:bottom;width:1.04046%;text-align:left;border-bottom:0.75pt solid #000000"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;width:7.97688%;text-align:right;border-bottom:0.75pt solid #000000"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>1,300,000</strong></span></span></td> <td style="vertical-align:bottom;width:1.96532%;text-align:left;border-bottom:0.75pt solid #000000"> </td> </tr> </table>
CY2023 kwe Disclosure Of Non Cash Working Capital Explanatory
DisclosureOfNonCashWorkingCapitalExplanatory
<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:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Year ended</strong></span></span></td> <td style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"> </td> <td style="text-align:right;border-top:0.75pt solid #000000;vertical-align:bottom;padding-left:6pt;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"><strong>Year ended</strong></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"><strong>Year ended</strong></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:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>September 30,</strong></span></span></td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"> </td> <td style="text-align:right;vertical-align:bottom;padding-left:6pt;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"><strong>September 30,</strong></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"><strong>September 30,</strong></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;padding-left:6pt"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>2023</strong></span></span></td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;background-color:#e6efff;white-space:nowrap"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;padding-left:6pt;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"><strong>2022</strong></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"><strong>2021</strong></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:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;background-color:#e6efff"> </td> <td style="text-align:right;vertical-align:bottom;padding-left:6pt"> </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">Trade and other receivables</span></span></td> <td style="text-align:left;vertical-align:bottom;width:1%;background-color:#e6efff;padding-left:6pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></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"><strong>(128,387</strong></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>)</strong></span></span></td> <td style="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">$</span></span></td> <td style="text-align:right;vertical-align:bottom;width:15%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">631,801</span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%"> </td> <td style="text-align:left;vertical-align:bottom;width:1%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></td> <td style="text-align:right;vertical-align:bottom;width:15%"><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;width:2%"><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:#e6efff;padding-left:6pt"> </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"><strong>(148,850</strong></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>)</strong></span></span></td> <td style="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">49,446</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">17,555</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:#e6efff;padding-left:6pt"> </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"><strong>(440,242</strong></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>)</strong></span></span></td> <td style="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">425,876</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">(106,205</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></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:#e6efff;padding-left:6pt"> </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"><strong>(1,666,486</strong></span></span></td> <td style="text-align:left;vertical-align:bottom;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>)</strong></span></span></td> <td style="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">2,515,289</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">(828,698</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></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:#e6efff;padding-left:6pt"> </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"><strong>73,699</strong></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%;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">17,410</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">(7,053</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></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:#e6efff;padding-left:6pt"> </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"><strong>-</strong></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%;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></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">150,000</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:#e6efff;padding-left:6pt"> </td> <td style="text-align:right;border-bottom:0.75pt solid #000000;vertical-align:bottom;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></span></span></td> <td style="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%;padding-left:6pt"> </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></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">1,191,219</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:#e6efff;padding-left:6pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="text-align:right;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:15%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>(2,310,266</strong></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:2%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>)</strong></span></span></td> <td style="text-align:left;border-bottom:1.5pt solid #000000;vertical-align:bottom;width:1%;padding-left:6pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></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">3,639,822</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:15%"><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:1.5pt solid #000000;vertical-align:bottom;width:2%"> </td> </tr> </table>
CY2023 ifrs-full Adjustments For Increase Decrease In Deposits From Customers
AdjustmentsForIncreaseDecreaseInDepositsFromCustomers
0 cad
CY2022 ifrs-full Adjustments For Increase Decrease In Deposits From Customers
AdjustmentsForIncreaseDecreaseInDepositsFromCustomers
0 cad
CY2021 ifrs-full Adjustments For Increase Decrease In Deposits From Customers
AdjustmentsForIncreaseDecreaseInDepositsFromCustomers
150000 cad
CY2022 kwe Adjustments For Increase Decrease In Accrued Royalties Liability
AdjustmentsForIncreaseDecreaseInAccruedRoyaltiesLiability
0 cad
CY2021 kwe Adjustments For Increase Decrease In Accrued Royalties Liability
AdjustmentsForIncreaseDecreaseInAccruedRoyaltiesLiability
1191219 cad
CY2023 kwe Non Cash Share Offering Costs
NonCashShareOfferingCosts
2924880 cad
CY2023 kwe Accounts Payables As Part Of Net Proceeds Settlement At Closing Of Us Ipo And Canadian Offering
AccountsPayablesAsPartOfNetProceedsSettlementAtClosingOfUsIpoAndCanadianOffering
453102 cad
CY2023 kwe Warrants Exercised In Connection With Ghost Step Acquisition
WarrantsExercisedInConnectionWithGhostStepAcquisition
250000 shares
CY2023 kwe Issuance Of Share For Vested Rsus And Psus
IssuanceOfShareForVestedRsusAndPsus
529504 shares
CY2022 kwe Fair Value Of Contingent Shares Settled Via Common Shares
FairValueOfContingentSharesSettledViaCommonShares
83319 cad
CY2023 ifrs-full Disclosure Of Operating Segments Explanatory
DisclosureOfOperatingSegmentsExplanatory
<div> <div> <div> <div> <div> <p style="text-align:justify;margin-top:0px"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>25.</strong></span></span><span style="padding-left:7pt"> </span><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Segmented information</strong></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 Executive Chairman has been identified as the chief operating decision maker. Our Executive Chairman evaluates the performance of KWESST and allocates resources based on the information provided by our internal management system at a consolidated level. We have determined that we have only one operating segment.</span></span></p> <p style="margin-left:21pt;text-align:justify;margin-bottom:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">At September 30, 2023, we had one right-of-use asset ($79,867) and some inventory ($78,039) in the United States while all other property and equipment are located in Canada, at September 30, 2022, and 2021, all of our property and equipment were located in Canada, including the right-of-use assets.</span></span></p> </div> </div> </div> </div> </div>
CY2023 kwe Disclosure Of Detailed Information About Capital Management Explanatory
DisclosureOfDetailedInformationAboutCapitalManagementExplanatory
<table cellpadding="0" cellspacing="0" style="width:50%;font-size:10pt;border-collapse:collapse;border-color:#000000"> <tr> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;white-space:nowrap;width:52.9976%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;white-space:nowrap;width:0.479616%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;white-space:nowrap;width:1.91847%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid rgb(0, 0, 0);white-space:nowrap;width:19.9041%;background-color:rgb(230, 239, 255);text-align:right"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>September 30,</strong></span></span></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;white-space:nowrap;width:1.91847%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;white-space:nowrap;width:0.959235%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;white-space:nowrap;width:0.959235%"> </td> <td style="vertical-align:bottom;border-top:0.75pt solid rgb(0, 0, 0);white-space:nowrap;width:18.705%;text-align:right"><strong><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">September 30,</span></span></strong></td> <td style="vertical-align:bottom;border-top:0.75pt solid #000000;white-space:nowrap;width:1.91847%"> </td> </tr> <tr> <td style="border-bottom:1px solid #000000;vertical-align:bottom;white-space:nowrap;text-align:left;width:52.9976%"> </td> <td style="border-bottom:1px solid #000000;vertical-align:bottom;white-space:nowrap;text-align:left;width:0.479616%;background-color:#e6efff"> </td> <td style="border-bottom:1px solid #000000;vertical-align:bottom;white-space:nowrap;text-align:left;width:1.91847%;background-color:#e6efff"> </td> <td style="border-bottom:1px solid #000000;vertical-align:bottom;white-space:nowrap;text-align:right;width:19.9041%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>2023</strong></span></span></td> <td style="border-bottom:1px solid #000000;vertical-align:bottom;white-space:nowrap;text-align:right;width:1.91847%;background-color:#e6efff"> </td> <td style="border-bottom:1px solid #000000;vertical-align:bottom;white-space:nowrap;text-align:left;width:0.959235%"> </td> <td style="border-bottom:1px solid #000000;vertical-align:bottom;white-space:nowrap;text-align:left;width:0.959235%"> </td> <td style="border-bottom:1px solid #000000;vertical-align:bottom;white-space:nowrap;text-align:right;width:18.705%"><strong><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2022</span></span></strong></td> <td style="border-bottom:1px solid #000000;vertical-align:bottom;white-space:nowrap;text-align:right;width:1.91847%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;padding-left:3pt;width:52.9976%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong><i>Debt:</i></strong></span></span></td> <td style="vertical-align:bottom;text-align:left;width:0.479616%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1.91847%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:19.9041%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1.91847%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:0.959235%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.959235%"> </td> <td style="vertical-align:bottom;text-align:left;width:18.705%"> </td> <td style="vertical-align:bottom;text-align:left;width:1.91847%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;padding-left:7.5pt;width:52.9976%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Borrowings</span></span></td> <td style="vertical-align:bottom;text-align:left;width:0.479616%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1.91847%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;text-align:right;width:19.9041%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>-</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;width:1.91847%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:0.959235%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.959235%"><strong><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></strong></td> <td style="vertical-align:bottom;text-align:right;width:18.705%"><strong><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">2,278,774</span></span></strong></td> <td style="vertical-align:bottom;text-align:left;width:1.91847%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;padding-left:7.5pt;width:52.9976%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Lease obligations</span></span></td> <td style="vertical-align:bottom;text-align:left;width:0.479616%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1.91847%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:19.9041%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>429,523</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;width:1.91847%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:0.959235%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.959235%"> </td> <td style="vertical-align:bottom;text-align:right;width:18.705%"><strong><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">275,621</span></span></strong></td> <td style="vertical-align:bottom;text-align:left;width:1.91847%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;padding-left:7.5pt;width:52.9976%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.479616%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1.91847%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:19.9041%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1.91847%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:0.959235%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.959235%"> </td> <td style="vertical-align:bottom;text-align:right;width:18.705%"> </td> <td style="vertical-align:bottom;text-align:left;width:1.91847%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;padding-left:3pt;width:52.9976%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong><i>Equity:</i></strong></span></span></td> <td style="vertical-align:bottom;text-align:left;width:0.479616%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1.91847%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:19.9041%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1.91847%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:0.959235%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.959235%"> </td> <td style="vertical-align:bottom;text-align:right;width:18.705%"> </td> <td style="vertical-align:bottom;text-align:left;width:1.91847%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;padding-left:7.5pt;width:52.9976%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Share capital</span></span></td> <td style="vertical-align:bottom;text-align:left;width:0.479616%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1.91847%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:19.9041%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>33,379,110</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;width:1.91847%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:0.959235%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.959235%"> </td> <td style="vertical-align:bottom;text-align:right;width:18.705%"><strong><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">19,496,640</span></span></strong></td> <td style="vertical-align:bottom;text-align:left;width:1.91847%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;padding-left:7.5pt;width:52.9976%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Warrants</span></span></td> <td style="vertical-align:bottom;text-align:left;width:0.479616%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1.91847%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:19.9041%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>1,042,657</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;width:1.91847%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:0.959235%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.959235%"> </td> <td style="vertical-align:bottom;text-align:right;width:18.705%"><strong><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1,959,796</span></span></strong></td> <td style="vertical-align:bottom;text-align:left;width:1.91847%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;padding-left:7.5pt;width:52.9976%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Contributed surplus</span></span></td> <td style="vertical-align:bottom;text-align:left;width:0.479616%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1.91847%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:19.9041%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>4,769,115</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;width:1.91847%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:0.959235%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.959235%"> </td> <td style="vertical-align:bottom;text-align:right;width:18.705%"><strong><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">3,551,330</span></span></strong></td> <td style="vertical-align:bottom;text-align:left;width:1.91847%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;padding-left:7.5pt;width:52.9976%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Accumulated other comprehensive loss</span></span></td> <td style="vertical-align:bottom;text-align:left;width:0.479616%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1.91847%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:19.9041%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>(39,663</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;width:1.91847%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>)</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;width:0.959235%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.959235%"> </td> <td style="vertical-align:bottom;text-align:right;width:18.705%"><strong><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(101,418</span></span></strong></td> <td style="vertical-align:bottom;text-align:left;width:1.91847%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;padding-left:7.5pt;width:52.9976%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">Accumulated deficit</span></span></td> <td style="vertical-align:bottom;text-align:left;width:0.479616%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1.91847%;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:right;width:19.9041%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>(35,215,599</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;width:1.91847%;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>)</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;width:0.959235%"> </td> <td style="vertical-align:bottom;text-align:left;width:0.959235%"> </td> <td style="vertical-align:bottom;text-align:right;width:18.705%"><strong><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">(25,909,239</span></span></strong></td> <td style="vertical-align:bottom;text-align:left;width:1.91847%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">)</span></span></td> </tr> <tr> <td style="border-bottom:1px solid #000000;vertical-align:bottom;text-align:left;width:52.9976%"> </td> <td style="border-bottom:1px solid #000000;vertical-align:bottom;text-align:left;width:0.479616%;background-color:#e6efff"> </td> <td style="border-bottom:1px solid #000000;vertical-align:bottom;text-align:left;width:1.91847%;background-color:#e6efff"> </td> <td style="border-bottom:1px solid #000000;vertical-align:bottom;text-align:right;width:19.9041%;background-color:#e6efff"> </td> <td style="border-bottom:1px solid #000000;vertical-align:bottom;text-align:left;width:1.91847%;background-color:#e6efff"> </td> <td style="border-bottom:1px solid #000000;vertical-align:bottom;text-align:left;width:0.959235%"> </td> <td style="border-bottom:1px solid #000000;vertical-align:bottom;text-align:left;width:0.959235%"> </td> <td style="border-bottom:1px solid #000000;vertical-align:bottom;text-align:right;width:18.705%"> </td> <td style="border-bottom:1px solid #000000;vertical-align:bottom;text-align:left;width:1.91847%"> </td> </tr> <tr> <td style="vertical-align:bottom;text-align:left;padding-left:3pt;border-bottom:1.5pt solid #000000;width:52.9976%"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Total capital</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;width:0.479616%;border-bottom:1.5pt solid #000000;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:1.91847%;border-bottom:1.5pt solid #000000;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>$</strong></span></span></td> <td style="vertical-align:bottom;text-align:right;width:19.9041%;border-bottom:1.5pt solid #000000;background-color:#e6efff"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>4,365,143</strong></span></span></td> <td style="vertical-align:bottom;text-align:left;width:1.91847%;border-bottom:1.5pt solid #000000;background-color:#e6efff"> </td> <td style="vertical-align:bottom;text-align:left;width:0.959235%;border-bottom:1.5pt solid #000000"> </td> <td style="vertical-align:bottom;text-align:left;width:0.959235%;border-bottom:1.5pt solid #000000"><strong><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$</span></span></strong></td> <td style="vertical-align:bottom;text-align:right;width:18.705%;border-bottom:1.5pt solid #000000"><strong><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">1,551,504</span></span></strong></td> <td style="vertical-align:bottom;text-align:left;width:1.91847%;border-bottom:1.5pt solid #000000"> </td> </tr> </table>
CY2023Q3 ifrs-full Borrowings
Borrowings
0 cad
CY2022Q3 ifrs-full Borrowings
Borrowings
2278774 cad
CY2023 kwe Disclosure Of Performance Milestones Explanatory
DisclosureOfPerformanceMilestonesExplanatory
<table border="0" cellpadding="3" cellspacing="0" style="border-collapse:collapse;font-size:10pt;width:70%"> <tr> <td style="margin-top:0pt;margin-bottom:0pt;background-color:rgb(68, 114, 196);width:50%;border-left:0.75pt solid rgb(68, 114, 196);border-bottom:0.75pt solid rgb(68, 114, 196);border-top:0.75pt solid rgb(68, 114, 196);height:15px"> <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="color:#ffffff"><strong># of Common Shares</strong></span></span></span></div> </td> <td style="margin-top:0pt;margin-bottom:0pt;background-color:rgb(68, 114, 196);width:50%;border:0.75pt solid rgb(68, 114, 196);height:15px"> <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><span style="color:#ffffff"><strong>Milestones</strong></span></span></span></div> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;width:50%;background-color:rgb(230, 239, 255);border-left:0.75pt solid rgb(68, 114, 196);border-bottom:0.75pt solid rgb(68, 114, 196);height:15px"> <div style="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">1,071</span></span></div> </td> <td style="margin-top:0pt;margin-bottom:0pt;width:50%;background-color:rgb(230, 239, 255);border-left:0.75pt solid rgb(68, 114, 196);border-bottom:0.75pt solid rgb(68, 114, 196);border-right:0.75pt solid rgb(68, 114, 196);height:15px"> <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$3 million in sales</span></span></div> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;width:50%;border-left:0.75pt solid rgb(68, 114, 196);border-bottom:0.75pt solid rgb(68, 114, 196);height:15px"> <div style="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">1,429</span></span></div> </td> <td style="margin-top:0pt;margin-bottom:0pt;width:50%;border-left:0.75pt solid rgb(68, 114, 196);border-bottom:0.75pt solid rgb(68, 114, 196);border-right:0.75pt solid rgb(68, 114, 196);height:15px"> <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$9 million in sales</span></span></div> </td> </tr> <tr> <td style="margin-top:0pt;margin-bottom:0pt;width:50%;background-color:rgb(230, 239, 255);border-left:0.75pt solid rgb(68, 114, 196);border-bottom:0.75pt solid rgb(68, 114, 196);height:15px"> <div style="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">1,786</span></span></div> </td> <td style="margin-top:0pt;margin-bottom:0pt;width:50%;background-color:rgb(230, 239, 255);border-left:0.75pt solid rgb(68, 114, 196);border-bottom:0.75pt solid rgb(68, 114, 196);border-right:0.75pt solid rgb(68, 114, 196);height:15px"> <div><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">$18 million in sales</span></span></div> </td> </tr> </table>
CY2023 ifrs-full Disclosure Of Nonadjusting Events After Reporting Period Explanatory
DisclosureOfNonadjustingEventsAfterReportingPeriodExplanatory
<div> <div> <div> <p style="text-align:justify;margin-top:0px"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>28. </strong></span></span><span style="padding-left:4pt"> </span><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Subsequent Events</strong></span></span></p> <p style="margin-left:21.3pt;text-align:justify"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif"><strong>Announces Issuance of Shares in Payment of Certain Obligations</strong></span></span></p> <p style="margin-left:21pt;text-align:justify;margin-bottom:0pt"><span style="font-size:10pt"><span style="font-family:Times New Roman,Times,serif">On October 31, 2023, the Company announced that it will issue 46,706 common shares at a deemed price per share of CAD$2.09 in settlement of an obligation in an amount of approximately CAD$97,615. The obligation resulted from a tail obligation relating to services rendered by a third-party consultant, which the Company has elected to pay for in common shares.<span style="color:#7f7f7f"> </span></span></span></p> </div> </div> </div>

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