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UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM 10-Q
(Mark
One)
☒ QUARTERLY
REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For
the quarterly period ended March 31, 2024
or
☐ TRANSITION
REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For
the transition period from to
Commission
File Number 000-54748
ETHEMA
HEALTH CORPORATION.
(Exact
Name of Registrant as Specified in its Charter)
Colorado |
|
84-1227328 |
(State or other jurisdiction
of
incorporation or organization) |
|
(I.R.S. employer
Identification No.) |
|
|
|
950
Evernia Street
West Palm Beach, Florida |
|
33401 |
Address of Principal Executive
Offices |
|
Zip Code |
(416) 500-0020
Registrant’s
Telephone Number, Including Area Code
Former
Name, Former Address and Former Fiscal Year, if Changed Since Last Report
Indicate
by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange
Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2)
has been subject to such filing requirements for the past 90 days. Yes ☒ No ☐
Indicate
by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule
405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant
was required to submit such files). Yes ☒ No ☐
Indicate
by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company,
or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller
reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.
Large accelerated filer ☐ |
Accelerated filer ☐ |
Non-accelerated filer ☒ |
Smaller reporting company ☒ |
|
Emerging growth company ☐ |
If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐
Indicate
by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act). Yes ☐ No ☒
Securities
registered pursuant to Section 12(b) of the Act:
Title
of each class |
|
Trading
Symbol(s) |
|
Name
of each exchange on which registered |
Common shares |
|
GRST |
|
OTC Pink |
|
|
|
|
|
|
Indicate
the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date: Number of
shares of common stock outstanding as of May 29, 2024 was 3,729,053,805.
NOTE
REGARDING FORWARD-LOOKING STATEMENTS
This
Quarterly Report on Form 10-Q contains “forward-looking statements” within the meaning of Section 27A of the Securities Act
of 1933, as amended (the “Securities Act”), and Section 21E of the Securities Exchange Act of 1934, as amended (the “Exchange Act”). In
particular, statements contained in this Quarterly Report on Form 10-Q, including but not limited to, statements regarding the sufficiency
of our cash, our ability to finance our operations and business initiatives and obtain funding for such activities; our future results
of operations and financial position, business strategy and plan prospects, or costs and objectives of management for future acquisitions,
are forward looking statements. These forward-looking statements relate to our future plans, objectives, expectations and intentions
and may be identified by words such as “may,” “will,” “should,” “expects,”
“plans,” “anticipates,” “intends,” “targets,” “projects,” “contemplates,”
“believes,” “seeks,” “goals,” “estimates,” “predicts,” “potential”
and “continue” or similar words. Readers are cautioned that these forward-looking statements are based on our current
beliefs, expectations and assumptions and are subject to risks, uncertainties, and assumptions that are difficult to predict.
Therefore, actual results may differ materially and adversely from those expressed, projected or implied in any forward-looking statements. We undertake
no obligation to revise or update any forward-looking statements for any reason.
NOTE
REGARDING COMPANY REFERENCES
Throughout
this Quarterly Report on Form 10-Q, “Ethema,” the “Company,” “we,” “us” and “our”
refer to Ethema Health Corporation.
FORM
10-Q
ETHEMA
HEALTH CORPORATION
TABLE
OF CONTENTS
ETHEMA
HEALTH CORPORATION
CONDENSED CONSOLIDATED
BALANCE SHEETS
| |
March
31, 2024 | |
December
31, 2023 |
ASSETS | |
| (Unaudited) | | |
| | |
| |
| | | |
| | |
Current
assets | |
| | | |
| | |
Cash | |
$ | 137,497 | | |
$ | 68,573 | |
Accounts
receivable, net | |
| 356,929 | | |
| 313,338 | |
Prepaid
expenses | |
| 12,249 | | |
| 18,159 | |
Other
current assets | |
| 3,158 | | |
| 3,030 | |
Total
current assets | |
| 509,833 | | |
| 403,100 | |
Non-current
assets | |
| | | |
| | |
Property
and equipment | |
| 519,152 | | |
| 508,401 | |
Intangible
assets, net | |
| 805,457 | | |
| 894,952 | |
Right
of use assets | |
| 9,316,039 | | |
| 9,323,723 | |
Deposits
paid | |
| 409,000 | | |
| 389,000 | |
Total
non-current assets | |
| 11,049,648 | | |
| 11,116,076 | |
Total
assets | |
$ | 11,559,481 | | |
$ | 11,519,176 | |
| |
| | | |
| | |
LIABILITIES
AND STOCKHOLDERS’ DEFICIT | |
| | | |
| | |
| |
| | | |
| | |
Current
liabilities | |
| | | |
| | |
Accounts
payable and accrued liabilities | |
$ | 336,401 | | |
$ | 352,101 | |
Convertible
notes, net of discounts | |
| 4,471,232 | | |
| 4,419,927 | |
Short-term
notes | |
| 1,037,617 | | |
| 680,672 | |
Receivables
funding | |
| 101,848 | | |
| 211,961 | |
Government
assistance loans | |
| 14,999 | | |
| 14,962 | |
Operating
lease liability | |
| 44,485 | | |
| 38,563 | |
Finance
lease liability | |
| 8,570 | | |
| 8,426 | |
Related
party payables | |
| 2,660,190 | | |
| 2,572,292 | |
Total
current liabilities | |
| 8,675,342 | | |
| 8,298,904 | |
Non-current
liabilities | |
| | | |
| | |
Government
assistance loans | |
| 16,732 | | |
| 20,520 | |
Operating
lease liability | |
| 9,427,628 | | |
| 9,383,557 | |
Finance
lease liability | |
| 14,262 | | |
| 16,475 | |
Total
non-current liabilities | |
| 9,458,622 | | |
| 9,420,552 | |
Total
liabilities | |
| 18,133,964 | | |
| 17,719,456 | |
| |
| | | |
| | |
Preferred
stock - Series B; $1.00 par value 10,000,000 authorized, 0 and 400,000 shares issued and outstanding as of March 31,
2024 and December 31, 2023. | |
| — | | |
| — | |
| |
| | | |
| | |
Stockholders’
deficit | |
| | | |
| | |
Preferred stock - Series
A; $0.01 par value, 10,000,000 authorized, 4,000,000 shares issued and outstanding as of March 31, 2024 and December 31, 2023 | |
| 40,000 | | |
| 40,000 | |
Common stock - $0.01 par
value, 10,000,000,000 shares authorized; 3,729,053,805 and 3,729,053,805 shares issued and outstanding as of
March 31, 2024 and December 31, 2023, respectively | |
| 37,290,539 | | |
| 37,290,539 | |
Additional
paid-in capital | |
| 26,187,925 | | |
| 26,187,925 | |
Discount for shares issued
below par value | |
| (27,363,367 | ) | |
| (27,363,367 | ) |
Accumulated
deficit | |
| (42,729,580 | ) | |
| (42,355,377 | ) |
Total
stockholders’ deficit | |
| (6,574,483 | ) | |
| (6,200,280 | ) |
Total
liabilities and stockholders’ deficit | |
$ | 11,559,481 | | |
$ | 11,519,176 | |
The
accompanying notes are an integral part of the unaudited condensed consolidated financial statements.
ETHEMA
HEALTH CORPORATION
UNAUDITED
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
AND
COMPREHENSIVE INCOME (LOSS)
| |
Three
months ended March 31, 2024 | |
Three
months ended March 31, 2023 |
| |
| |
|
Revenues | |
$ | 1,300,100 | | |
$ | 1,300,046 | |
| |
| | | |
| | |
Operating
expenses | |
| | | |
| | |
General
and administrative | |
| 274,546 | | |
| 241,237 | |
Rent expense | |
| 265,132 | | |
| 114,564 | |
Management
fees | |
| — | | |
| 27,500 | |
Professional
fees | |
| 150,550 | | |
| 111,204 | |
Salaries
and wages | |
| 727,741 | | |
| 592,036 | |
Depreciation
and amortization expense | |
| 111,206 | | |
| 138,479 | |
Total
operating expenses | |
| 1,529,175 | | |
| 1,225,020 | |
| |
| | | |
| | |
Operating
loss (income) | |
| (229,075 | ) | |
| 75,026 | |
| |
| | | |
| | |
Other (expense)
income | |
| | | |
| | |
Interest
income | |
| 575 | | |
| — | |
Interest
expense | |
| (93,186 | ) | |
| (157,096 | ) |
Amortization
of debt discount | |
| (63,162 | ) | |
| (76,921 | ) |
Foreign
exchange movements | |
| 10,645 | | |
| (2,955 | ) |
Taxation | |
| — | | |
| (13,771 | ) |
Net loss | |
| 374,203 | ) | |
| (175,717 | ) |
Net income
attributable to non-controlling interest | |
| — | | |
| (2,968 | ) |
Net loss
attributable to Ethema Health Corporation Stockholders’ | |
| (374,203 | ) | |
| (178,685 | ) |
Preferred
stock dividend | |
| — | | |
| (23,419 | ) |
Net loss
available to common shareholders of Ethema Health Corporation | |
| (374,203 | ) | |
| (202,104 | ) |
Accumulated
other comprehensive (loss) income | |
| | | |
| | |
Foreign
currency translation adjustment | |
| — | | |
| (1,504 | ) |
| |
| | | |
| | |
Total
comprehensive loss | |
$ | (374,203 | ) | |
$ | (203,608 | ) |
| |
| | | |
| | |
Basic
and diluted loss per common share | |
$ | (0.00 | ) | |
$ | (0.00 | ) |
Weighted
average common shares outstanding – Basic and diluted | |
| 3,729,053,805 | | |
| 3,729,053,805 | |
The
accompanying notes are an integral part of the unaudited condensed consolidated financial statements.
ETHEMA
HEALTH CORPORATION
UNAUDITED
CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ DEFICIT
| |
|
|
|
|
|
|
| |
|
|
|
|
|
|
| |
| |
| |
| |
| |
| |
|
| |
Series
A Preferred | |
Common | |
Additional
paid-in | |
Discount
to | |
Accumulated
other Comprehensive | |
Accumulated | |
Non-controlling
shareholders | |
|
| |
Shares | |
Amount | |
Shares | |
Amount | |
Capital | |
par
value | |
Income | |
Deficit | |
interest | |
Total |
Balance
as of December 31, 2023 | |
| 4,000,000 | | |
$ | 40,000 | | |
| 3,729,053,805 | | |
$ | 37,290,539 | | |
$ | 26,187,925 | | |
$ | (27,363,367 | ) | |
| — | | |
| (42,355,377 | ) | |
| — | | |
| (6,200,280 | ) |
Net
loss | |
| — | | |
| — | | |
| — | | |
| — | | |
| — | | |
| — | | |
| — | | |
| (374,203 | ) | |
| | | |
| (374,203 | ) |
Balance
as of March 31, 2024 | |
| 4,000,000 | | |
$ | 40,000 | | |
| 3,729,053,805 | | |
$ | 37,290,539 | | |
$ | 26,187,925 | | |
$ | (27,363,367 | ) | |
$ | — | | |
$ | (42,729,580 | ) | |
$ | — | | |
$ | (6,574,483 | ) |
| |
|
|
|
|
|
|
| |
|
|
|
|
|
|
| |
| |
| |
| |
| |
| |
|
| |
Series
A Preferred | |
Common | |
Additional
paid-in | |
Discount
to | |
Accumulated
other Comprehensive | |
Accumulated | |
Non-controlling
shareholders | |
|
| |
Shares | |
Amount | |
Shares | |
Amount | |
Capital | |
par
value | |
Income | |
Deficit | |
interest | |
Total |
Balance
as of December 31, 2022 | |
| 4,000,000 | | |
$ | 40,000 | | |
| 3,729,053,805 | | |
$ | 37,290,539 | | |
$ | 23,419,917 | | |
$ | (27,363,367 | ) | |
$ | (5,065 | ) | |
$ | (43,484,751 | ) | |
$ | 870,184 | | |
$ | (9,232,543 | ) |
Foreign
currency translation | |
| — | | |
| — | | |
| — | | |
| — | | |
| — | | |
| — | | |
| (1,504 | ) | |
| — | | |
| — | | |
| (1,504 | ) |
Net
loss | |
| — | | |
| — | | |
| — | | |
| — | | |
| — | | |
| | | |
| — | | |
| (178,685 | ) | |
| 2,968 | | |
| (175,717 | ) |
Dividends
accrued | |
| — | | |
| — | | |
| — | | |
| — | | |
| — | | |
| — | | |
| — | | |
| (23,419 | ) | |
| — | | |
| (23,419 | ) |
Balance
as of March 31, 2023 | |
| 4,000,000 | | |
$ | 40,000 | | |
| 3,729,053,805 | | |
$ | 37,290,539 | | |
$ | 23,419,917 | | |
$ | (27,363,367 | ) | |
$ | (6,569 | ) | |
$ | (43,686,855 | ) | |
$ | 873,152 | | |
$ | (9,433,183 | ) |
The
accompanying notes are an integral part of the unaudited condensed consolidated financial statements.
ETHEMA
HEALTH CORPORATION
UNAUDITED
CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS
| |
Three
months ended March 31, 2024 | |
Three
months ended March 31, 2023 |
Operating
activities | |
| | | |
| | |
Net
loss | |
$ | (374,203 | ) | |
$ | (175,717 | ) |
Adjustment
to reconcile consolidated net loss to net cash (used in) provided by operating activities: | |
| | | |
| | |
Depreciation
and amortization expense | |
| 111,206 | | |
| 138,479 | |
Amortization
of debt discount | |
| 63,162 | | |
| 76,921 | |
Amortization
of right of use asset | |
| 7,684 | | |
| 70,219 | |
Deferred
taxation movement | |
| — | | |
| (15,532 | ) |
Changes
in operating assets and liabilities | |
| | | |
| | |
Accounts
receivable | |
| 87,048 | | |
| (151,744 | ) |
Prepaid
expenses | |
| 5,910 | | |
| 10,576 | |
Other
current assets | |
| (127 | ) | |
| (64,476 | ) |
Accounts
payable and accrued liabilities | |
| (56,642 | ) | |
| 251,384 | |
Operating
lease liabilities | |
| 49,993 | | |
| (68,413 | ) |
Taxes
payable | |
| — | | |
| 34,177 | |
Net
cash (used in) provided by operating activities | |
| (105,969 | ) | |
| 105,874 | |
| |
| | | |
| | |
Investing
activities | |
| | | |
| | |
Deposits
paid | |
| (20,000 | ) | |
| (50,000 | ) |
Purchase
of property and equipment | |
| (32,462 | ) | |
| (52,418 | ) |
Net
cash used in investing activities | |
| (52,462 | ) | |
| (102,418 | ) |
| |
| | | |
| | |
Financing
activities | |
| | | |
| | |
Repayment of mortgage | |
| — | | |
| (29,300 | ) |
Proceeds
from receivables funding | |
| — | | |
| 190,000 | |
Repayment
of receivables funding | |
| (146,067 | ) | |
| (204,133 | ) |
Repayment
of convertible notes | |
| — | | |
| (10,000 | ) |
Proceeds
from promissory notes | |
| 302,000 | | |
| — | |
Repayment
of government assistance loans | |
| (3,748 | ) | |
| (3,449 | ) |
Repayment
of finance leases | |
| (2,069 | ) | |
| (1,944 | ) |
Proceeds
from related party notes | |
| 87,898 | | |
| — | |
Repayment
of related party notes | |
| — | | |
| (58,917 | ) |
Net
cash provided by (used in) financing activities | |
| 238,014 | | |
| (117,743 | ) |
| |
| | | |
| | |
Effect
of exchange rate on cash | |
| (10,659 | ) | |
| 1,110 | |
| |
| | | |
| | |
Net
change in cash | |
| 68,924 | | |
| (113,177 | ) |
Beginning
cash balance | |
| 68,573 | | |
| 140,757 | |
Ending
cash balance | |
$ | 137,497 | | |
$ | 27,580 | |
| |
| | | |
| | |
Supplemental
cash flow information | |
| | | |
| | |
Cash
paid for interest | |
$ | 3,488 | | |
$ | 53,310 | |
Cash
paid for income taxes | |
$ | — | | |
$ | — | |
The
accompanying notes are an integral part of the unaudited condensed consolidated financial statements.
ETHEMA
HEALTH CORPORATION
NOTES
TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
1. Nature
of business
Since
2010, the Company has operated addiction treatment centers. Initially the Company operated an addiction treatment center in Ontario Canada
under its Greenestone Muskoka clinic, which was sold on February 14, 2017. Simultaneously with this sale the Company purchased buildings
and operated an addiction treatment center in Delray Beach Florida under its Addiction recovery Institute of America subsidiary with
a license obtained in December 2016, initially though owned properties in Delray Beach and subsequently though leased properties in West
Palm Beach, Florida. Since June 30, 2020, the Company has been actively involved in the management of a treatment center operated by
Evernia in West Palm Beach Florida. On July 1, 2021, the Company closed on the acquisition of 75% of ATHI, which owns 100% of Evernia,
once the probationary approval of a license was obtained from the Department of Children and Family Services of Florida. Evernia is currently
the only active treatment center operated by the Company.
The
Company sold its real estate on which its Greenstone Muskoka clinic operated during the prior year.
Non-binding
Letter of Intent (”LOI”) to acquire assets and assignment of lease and sub lease for Boca cove Detox Center
On
March 22, 2024, the Company executed a LOI to acquire certain assets, including furniture, equipment inventory and supplies of Boca Cove
Detox, LLC, along with the assignment of lease and sub-lease for premises located at 899 Meadow Avenue, Boca Raton, Florida.
The
purchase price is $240,000 with monthly repayment of $20,000 per month beginning on the Effective Date, defined below, of the agreement
for a period of 12 months. The Company paid a non-refundable Exclusivity Deposit (“Exclusivity Deposit”) to the Seller, which
deposit will be applied to the purchase price. In addition, upon the execution of the transaction documents, the Company will pay to
the seller a Security Deposit (“Security Deposit”) of $83,393 which will be applied to the purchase price if the assignment
of the lease is completed within 12 months of the effective date, if not completed within 11 months of the effective date, than $20,000
will be applied to the 12 installment of the purchase price, with the remaining balance of $63,393 remaining as the Security Deposit
and applied to the last month of the sub-lease agreement.
The
Effective Date is the earlier of the Company obtaining a license for the premises or 30 days from the signing of the LOI and the payment
of the Exclusivity Deposit.
The
Exclusivity period is to last as long as the parties are negotiating the terms of the transaction documents or 30 days from the date
of execution of the LOI, which was executed on Match 25, 2024, whichever date is later.
2. Summary
of significant accounting policies
Financial
Reporting
The
(a) unaudited condensed consolidated balance sheets as of March 31, 2024, and as of December 31, 2023, which has been derived from audited
consolidated financial statements, and (b) the unaudited condensed consolidated statements of operations, stockholders’ deficit
and cash flows of the Company, have been prepared in accordance with accounting principles generally accepted in the United
States (“US GAAP”) for interim financial information and the instructions to Form 10-Q and Rule 8-03 of Regulation S-X. Accordingly,
they do not include all of the information and footnotes required by US GAAP for complete financial statements. In the opinion of management,
all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating
results for the three months ended March 31, 2024 are not necessarily indicative of results that may be expected for the year ending
December 31, 2024. These unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated
financial statements and notes thereto included in the Company’s Form 10-K for the year ended December 31, 2023, filed with the
Securities and Exchange Commission (“SEC”) on May 7, 2024.
All
amounts referred to in the notes to the unaudited condensed consolidated financial statements are in United States Dollars ($) unless
stated otherwise.
a) Use
of Estimates
The
preparation of unaudited condensed consolidated financial statements in conformity with US GAAP requires management to make estimates
and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the
date of the unaudited condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting
periods. Actual results could differ from those estimates.
ETHEMA HEALTH CORPORATION
NOTES
TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
2.
Summary of significant accounting policies (continued)
b) Principles
of consolidation and foreign translation
The
accompanying unaudited condensed consolidated financial statements include the accounts of the Company and all of its subsidiaries. All
intercompany transactions and balances have been eliminated on consolidation.
In
the prior year, certain of the Company’s subsidiaries functional currency was the Canadian dollar, while the Company’s reporting
currency is the U.S. dollar. All transactions initiated in Canadian dollars are translated into US dollars in accordance with ASC 830,
“Foreign Currency Translation” as follows:
|
● |
Monetary
assets and liabilities at the rate of exchange in effect at the balance sheet date. |
|
● |
Certain
non-monetary assets and liabilities and equity at historical rates. |
|
● |
Revenue
and expense items and cash flows at the average rate of exchange prevailing during the year. |
Adjustments
arising from such translations are deferred until realization and are included as a separate component of stockholders’ deficit
as a component of accumulated other comprehensive income or loss. Therefore, translation adjustments are not included in determining
net income (loss) but reported as other comprehensive income (loss).
For
foreign currency transactions, the Company translates these amounts to the Company’s functional currency at the exchange rate effective
on the invoice date. If the exchange rate changes between the time of purchase and the time actual payment is made, a foreign exchange
transaction gain or loss results which is included in determining net income for the year.
On
June 30, 2023, the Company disposed on Cranberry Cove Holdings whose functional currency was Canadian Dollars, all remaining subsidiaries
have the U.S. dollar as a functional currency.
The relevant translation rates for the prior year were as follows: For the three months ended March
31, 2023, a closing rate of CDN$1 equals US$0.7389 and an average exchange rate of CDN$1 equals US$0.7394.
c) Cash
and cash equivalents
For
purposes of the statements of cash flows, the Company considers all highly liquid instruments purchased with a maturity of three months
or less and money market accounts to be cash equivalents. The Company maintains cash and cash equivalents with several financial institutions
in the USA and Canada. There were no cash equivalents at March 31, 2024 and December 31, 2023.
The
Company primarily places cash balances in the USA with high-credit quality financial institutions located in the United States which
are insured by the Federal Deposit Insurance Corporation up to a limit of $250,000 per
institution, in Canada which are insured by the Canadian Deposit Insurance Corporation up to a limit of CDN$100,000 per institution.
d) Accounts
receivable
Accounts
receivable primarily consists of amounts due from third-party payors (non-governmental) and private pay patients and is recorded net
of allowances for doubtful accounts and contractual discounts. The Company’s ability to collect outstanding receivables is critical
to its results of operations and cash flows. Accordingly, accounts receivable reported in the Company’s unaudited condensed consolidated
financial statements is recorded at the net amount expected to be received. The Company’s primary collection risks are (i) the
risk of overestimating net revenues at the time of billing that may result in the Company receiving less than the recorded receivable,
(ii) the risk of non-payment as a result of commercial insurance companies denying claims, (iii) the risk that patients will
fail to remit insurance payments to the Company when the commercial insurance company pays out-of-network claims directly to the patient,
(iv) resource and capacity constraints that may prevent the Company from handling the volume of billing and collection issues in
a timely manner, (v) the risk that patients do not pay the Company for their self-pay balances (including co-pays, deductibles and
any portion of the claim not covered by insurance) and (vi) the risk of non-payment from uninsured patients.
ETHEMA HEALTH CORPORATION
NOTES
TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
2.
Summary of significant accounting policies (continued)
e) Allowance
for credit losses, Contractual and Other Discounts
The
Company recognizes revenue based on historical collections received from healthcare providers, recognizing only a percentage of revenues
actually billed. Effectively recognizing revenue net of any expected billing differentials. Based on the Company’s collection experience,
the percentage of revenue recognized is adjusted on a periodic basis, thereby taking into account expected credit losses in the revenue
recognition process. The revenue we recognize is already net of expected credit losses.
We
constantly evaluate our collections experience and consider the market conditions and current economic developments facing the Company’s
operations . We have not experienced significantly different collections to revenues we have recognized and we have not seen any deterioration
in the payment patterns from the healthcare providers that the Company works with, we cannot predict with any certainty that the payment
patterns the Company experiences may change and we may be required to adjust the percentage of revenue recognized.
f) Leases
The Company
accounts for leases in terms of ASC 842. In terms of ASC 842, the Company assesses whether any asset based leases entered into for periods
longer than twelve months meet the definition of financial leases or operation leases, by evaluating the terms of the lease, including
the following; the duration of the lease; the implied interest rate in the lease; the cash flows of the lease; and whether the Company
intends to retain ownership of the asset at the end of the lease term.
Leases
which imply that the Company will retain ownership at the end of the lease term are classified as financial leases, are included in property
and equipment with a corresponding financial liability raised at the date of lease inception. Interest incurred on financial leases are
expensed using the effective interest rate method.
Leases
which imply that the Company will not acquire the asset at the end of the lease term are classified as operating leases, the Company’s
right to use the asset is reflected as a non-current right of use asset with a corresponding operational lease liability raised at the
date of lease inception. The right of use asset and the operational lease liability are amortized over the right of use period using
the effective interest rate implied in the operating lease agreement.
Property
and equipment is recorded at cost. Depreciation is calculated on the straight-line basis over the estimated life of the asset.
h) Long
Lived Assets
The Company
evaluates the carrying value of its long-lived assets for impairment by comparing the expected undiscounted future cash flows of the
assets to the net book value of the assets when events or circumstances indicate that the carrying amount of a long-lived asset may not
be recoverable. If the expected undiscounted future cash flows are less than the net book value of the assets, the excess of the net
book value over the estimated fair value will be charged to earnings.
Fair value
is based upon discounted cash flows of the assets at a rate deemed reasonable for the type of asset and prevailing market conditions,
appraisals, and, if appropriate, current estimated net sales proceeds from pending offers.
i) Intangible
assets
Intangible
assets are stated at acquisition cost less accumulated amortization, if applicable, less any adjustments for impairment losses.
Amortization
is charged on a straight-line basis over the estimated remaining useful lives of the individual intangibles. Where intangibles are deemed
to be impaired the Company recognizes an impairment loss measured as the difference between the estimated fair value of the intangible
and its book value.
Licenses
to provide substance abuse rehabilitation services are amortized over the expected life of the contract, including any anticipated renewals.
The Company expects its licenses to remain in operation for a period of five years.
ETHEMA
HEALTH CORPORATION
NOTES
TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
2.
Summary of significant accounting policies (continued)
j) Derivatives
The
Company evaluates embedded conversion features within convertible debt under ASC 815 “Derivatives and Hedging” to determine
whether the embedded conversion feature should be bifurcated from the host instrument and accounted for as a derivative at fair value
with changes in fair value recorded in earnings. The Company previously used a Black Scholes Option Pricing model to estimate the fair
value of convertible debt conversion features at the end of each applicable reporting period. Changes in the fair value of these derivatives
during each reporting period were included in the statements of operations. Inputs into the Black Scholes Option Pricing model require
estimates, including such items as estimated volatility of the Company’s stock, risk free interest rate and the estimated life
of the financial instruments being fair valued.
k) Financial
instruments
The
Company initially measures its financial assets and liabilities at fair value. The Company subsequently measures all its financial assets
and financial liabilities at amortized cost.
Financial
assets measured at amortized cost include cash and accounts receivable.
Financial
liabilities measured at amortized cost include bank indebtedness, accounts payable and accrued liabilities, harmonized sales tax payable,
withholding taxes payable, convertible notes payable, loans payable and related party notes.
Financial
assets measured at cost are tested for impairment when there are indicators of impairment. The amount of the write-down is recognized
in net income. The previously recognized impairment loss may be reversed to the extent of the improvement, directly or by adjusting the
allowance account, provided it is no greater than the amount that would have been reported at the date of the reversal had the impairment
not been recognized previously. The amount of the reversal is recognized in net income. The Company recognizes its transaction costs
in net income in the period incurred. However, financial instruments that will not be subsequently measured at fair value are adjusted
by the transaction costs that are directly attributable to their origination, issuance or assumption.
FASB
ASC 820 defines fair value, establishes a framework for measuring fair value in accordance with generally accepted accounting principles,
and expands disclosures about fair value measurements. ASC 820 establishes a three- tier fair value hierarchy, which prioritizes the
inputs used in measuring fair value as follows:
|
· |
Level 1. Observable
inputs such as quoted prices in active markets; |
| |
|
|
· |
Level 2. Inputs,
other than the quoted prices in active markets, that are observable either directly or indirectly; and |
|
|
|
· |
Level 3. Unobservable
inputs in which there is little or no market data, which requires the reporting entity to develop its own assumptions. |
The
Company measures its convertible debt and derivative liabilities associated therewith at fair value. These liabilities are revalued periodically
and the resultant gain or loss is realized through the consolidated Statement of Operations and Comprehensive Loss
l) Related
parties
Parties
are considered to be related to the Company if the parties directly or indirectly, through one or more intermediaries, control, are controlled
by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members
of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if
one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting
parties might be prevented from fully pursuing its own separate interests. The Company discloses all related party transactions. All
transactions are recorded at fair value of the goods or services exchanged.
ETHEMA HEALTH CORPORATION
NOTES
TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
2.
Summary of significant accounting policies (continued)
m) Revenue
recognition
ASC
606 requires companies to exercise more judgment and recognize revenue using a five-step process.
The
Company’s provision for doubtful accounts are recorded as a direct reduction to revenue instead of being presented as a separate
line item on the consolidated statements of operations and comprehensive loss.
As
our performance obligations relate to contracts with a duration of one year or less, the Company elected the optional exemption in ASC
606-10-50-14(a). Therefore, the Company is not required to disclose the transaction price for the remaining performance obligations at
the end of the reporting period or when the Company expects to recognize the revenue. The Company has minimal unsatisfied performance
obligations at the end of the reporting period as our patients typically are under no obligation to remain admitted in our facilities.
The
Company receives payments from the following sources for services rendered in our U.S. Facility: (i) commercial insurers; and (ii) individual
patients and clients. As the period between the time of service and time of payment is typically one year or less, the Company elected
the practical expedient under ASC 606-10-32-18 and does not adjust for the effects of a significant financing component.
The
Company derives a significant portion of its revenue from other payors that receive discounts from established billing rates. The various
managed care contracts under which these discounts must be calculated are complex, subject to interpretation and adjustment, and may
include multiple reimbursement mechanisms for different types of services provided in the Company’s inpatient facilities and cost
settlement provisions. Management estimates the transaction price on a payor-specific basis given its interpretation of the applicable
regulations or contract terms. The services authorized and provided and related reimbursement are often subject to interpretation that
could result in payments that differ from the Company’s estimates. Additionally, updated regulations and contract renegotiations
occur frequently, necessitating regular review and assessment of the estimation process by management.
Settlements
with third-party payors are estimated and recorded in the period in which the related services are rendered and are adjusted in future
periods as final settlements are determined. In the opinion of management, adequate provision has been made for any adjustments and final
settlements. However, there can be no assurance that any such adjustments and final settlements will not have a material effect on the
Company’s financial condition or results of operations. The Company’s receivables were $356,929 and $313,338 at March 31,
2024 and December 31, 2023, respectively. Management believes that these receivables are properly stated and are not likely to be settled
for a significantly different amount.
The
Company’s revenues are recognized when control of the promised goods or services are transferred to a customer, in an amount that
reflects the consideration that the Company expects to receive in exchange for those services. The Company derives its revenues from
the sale of its services. The Company applies the following five steps in order to determine the appropriate amount of revenue to
be recognized as it fulfills its obligations under each of its revenue transactions:
|
i. |
identify the contract with a customer; |
|
ii. |
identify the performance obligations in the contract; |
|
iii. |
determine the transaction price; |
|
iv. |
allocate the transaction price to performance obligations in the contract; and |
|
v. |
recognize revenue as the performance obligation is satisfied. |
ETHEMA HEALTH
CORPORATION
NOTES
TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
2.
Summary of significant accounting policies (continued)
n) Income
taxes
The
Company accounts for income taxes under the provisions of ASC Topic 740, “Income Taxes”. Under ASC Topic
740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the consolidated
financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred income taxes are provided
using the liability method. Under this method, deferred income taxes are recognized for the tax consequences of temporary differences
by applying enacted statutory rates applicable to future years to differences between the financial statement carrying amounts and the
tax bases of existing assets and liabilities. The tax basis of an asset or liability is the amount attributed to that asset or liability
for tax purposes. The effect on deferred taxes of a change in tax rates is recognized in income in the period of change. A valuation
allowance is provided to reduce the amount of deferred tax assets if it is considered more likely than not that some portion of, or all
of, the deferred tax assets will not be realized.
ASC Topic
740 contains a two-step approach to recognizing and measuring uncertain tax positions taken or expected to be taken in a tax return.
The first step is to determine if the weight of available evidence indicates that it is more likely than not that the tax position will
be sustained in an audit, including resolution of any related appeals or litigation processes. The second step is to measure the tax
benefit as the largest amount that is more than 50% likely to be realized upon ultimate settlement. The Company recognizes interest and
penalties accrued on unrecognized tax benefits within general and administrative expense. To the extent that accrued interest and penalties
do not ultimately become payable, amounts accrued will be reduced and reflected as a reduction in general and administrative expenses
in the period that such determination is made. The tax returns for fiscal 2019, through 2023 are subject to audit or review by the US
tax authorities.
o) Net
income per Share
Basic
net income per share is computed on the basis of the weighted average number of common stock outstanding during the year.
Diluted
net income per share is computed on the basis of the weighted average number of common stock and common stock equivalents outstanding.
Dilutive securities having an anti-dilutive effect on diluted net income per share are excluded from the calculation.
Dilution
is computed by applying the treasury stock method for options and warrants. Under this method, “in-the money” options and
warrants are assumed to be exercised at the beginning of the period (or at the time of issuance, if later), and as if funds obtained
thereby were used to purchase common stock at the average market price during the period. Dilution is computed by applying the if-converted
method for convertible preferred stocks. Under this method, convertible preferred stock is assumed to be converted at the beginning of
the period (or at the time of issuance, if later), and preferred dividends (if any) will be added back to determine income applicable
to common stock. The shares issuable upon conversion will be added to weighted average number of common stock outstanding. Conversion
will be assumed only if it reduces earnings per share (or increases loss per share).
p) Stock-based
compensation
Stock-based
compensation cost is measured at the grant date, based on the estimated fair value of the award and is recognized as expense over the
employee’s requisite service period or vesting period on a straight-line basis. Stock-based compensation expense recognized in
the unaudited condensed consolidated statements of operations is based on awards ultimately expected to vest and has been reduced for
estimated forfeitures. This estimate will be revised in subsequent periods if actual forfeitures differ from those estimates. We have
no awards with performance conditions and no awards dependent on market conditions.
There
were no stock-based compensation awards that vested during the three months ended March 31, 2024 and 2023 and there was no stock-based
compensation recorded in the unaudited condensed consolidated financial statements.
ETHEMA HEALTH CORPORATION
NOTES
TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
2.
Summary of significant accounting policies (continued)
q) Financial
instruments risks
The
Company is exposed to various risks through its financial instruments. The following analysis provides a measure of the Company’s
risk exposure and concentrations at the balance sheet dates, March 31, 2024 and December 31, 2023.
Credit
risk is the risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an
obligation. Financial instruments that subject the Company to credit risk consist primarily of accounts receivable.
Credit
risk associated with accounts receivable is mitigated as only a percentage of the revenue billed to health insurance companies is recognized
as income until such time as the actual funds are collected. The revenue is concentrated amongst several health insurance companies located
in the US.
In
the opinion of management, credit risk with respect to accounts receivable is assessed as low.
Liquidity
risk is the risk the Company will not be able to meet its financial obligations as they fall due. The Company is exposed to liquidity
risk through its working capital deficiency of approximately $8.2 million, and an accumulated deficit of approximately $42.7 million.
The Company is dependent upon the raising of additional capital to implement its business plan. There is no assurance that the Company
will be successful with future financing ventures, and the inability to secure such financing may have a material adverse effect on the
Company’s financial condition. In the opinion of management, liquidity risk is assessed as high, material and remains unchanged
from the prior year.
Market
risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices.
Market risk comprises of three types of risk: interest rate risk, currency risk, and other price risk. The Company is exposed to interest
rate risk.
Interest
rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market
interest rates. The Company is exposed to interest rate risk on its convertible debt, short term loans, third party loans and government
assistance loans as of March 31, 2024. In the opinion of management, interest rate risk is assessed as moderate.
Currency
risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange
rates. The Company has minimal disclosure to certain foreign currency payables and loans.
Other
price risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market
prices (other than those arising from interest rate risk or currency risk), whether those changes are caused by factors specific to the
individual financial instrument or its issuer, or factors affecting all similar financial instruments traded in the market. In the opinion
of management, the Company is not exposed to this risk and remains unchanged from the prior year.
r) Recent
accounting pronouncements
The
Financial Accounting Standards Board (“FASB”) issued additional updates during the three months ended March 31, 2024. None
of these standards are either applicable to the Company or require adoption at a future date and none are expected to have a material
impact on the Company’s consolidated financial statements upon adoption.
ETHEMA HEALTH CORPORATION
NOTES
TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
3. Going
concern
The
Company’s unaudited condensed consolidated financial statements have been prepared in accordance with US GAAP applicable to a going
concern, which assumes that the Company will be able to meet its obligations and continue its operations in the normal course of business.
At March 31, 2024 the Company has a working capital deficiency of $8.2 million, and total liabilities in excess of assets in the
amount of $6.6 million. Management believes that current available resources will not be sufficient to fund the Company’s
planned expenditures over the next 12 months. These factors, individually and collectively indicate that a material uncertainty exists
that raises substantial doubt about the Company's ability to continue as a going concern for one year from the date of issuance of these
condensed interim consolidated financial statements.
The
Company will be dependent upon the raising of additional capital through placement of common shares, and/or debt financing in order to
implement its business plan and generating sufficient revenue in excess of costs. If the Company raises additional capital through the
issuance of equity securities or securities convertible into equity, stockholders will experience dilution, and such securities may have
rights, preferences or privileges senior to those of the holders of common stock or convertible senior notes. If the Company raises additional
funds by issuing debt, the Company may be subject to limitations on its operations, through debt covenants or other restrictions. If
the Company obtains additional funds through arrangements with collaborators or strategic partners, the Company may be required to relinquish
its rights to certain geographical areas, or techniques that it might otherwise seek to retain. There is no assurance that the Company
will be successful with future financing ventures, and the inability to secure such financing may have a material adverse effect on the
Company’s financial condition. These unaudited condensed consolidated financial statements do not include any adjustments to the
amounts and classifications of assets and liabilities that might be necessary should the Company be unable to continue as a going concern.
4. Disposal
of subsidiary
On
June 30, 2023, the Company entered into an exchange agreement with Leonite Capital, LLC, whereby it exchanged the 400,000 Series B shares
with a value of $400,000 plus accrued dividends thereon of $61,184 for its entire shareholding in its property-owning subsidiary, Cranberry
Cove Holdings. The Series B shares were cancelled upon consummation of the transaction.
Immediately
prior to the disposal of Cranberry Cove Holdings, the Company assumed the loan owed to a third party of $779,005 and the loan owing to
Leon Developments of $1,973,837, Leon developments, a related party, owned by the Company’s CEO, Shawn Leon. In addition, the Company
forgave the intercompany debt owing by Cranberry Cove Holdings of $4,566,848.
The
assets and liabilities disposed of were as follows:
| |
Net
book value |
Assets | |
| | |
Other
receivables | |
$ | 12,015 | |
Property
and equipment | |
| 2,420,499 | |
| |
| 2,432,514 | |
Liabilities | |
| | |
Accounts
payable and accrued liabilities | |
| (196,859 | ) |
Government
assistance loans | |
| (45,317 | ) |
Mortgage
loan | |
| (3,525,223 | ) |
| |
| (3,767,399 | ) |
| |
| | |
Disposal
of subsidiary to related party – recorded as additional paid in capital | |
$ | (1,334,885 | ) |
The
minority shareholders interest related to the Series A preferred stock in Cranberry Cove Holdings was recorded as a deemed contribution
to the Company and credited to additional paid in capital, resulting in a total credit to additional paid in capital of $2,034,885.
The
cancellation of the Series B shares, were owned by Leonite Capital, a related party, was deemed to be an extinguishment of debt by a
related party and recorded as a credit to additional paid in capital of $461,184.
ETHEMA HEALTH CORPORATION
NOTES
TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
5. Property
and equipment
Acquisition
and simultaneous disposition of property
On
October 3, 2022 the Company entered into a purchase and sale agreement with Evernia Station Limited Partnership for the purchase of 950
Evernia Street, West Palm Beach, Florida (“950”), the property in which it operates its treatment center, for gross proceeds
of $5,500,000. (“Purchase Agreement”). The closing was originally scheduled for February 1, 2023, however through a series
of 6 addendums to the Purchase Agreement requiring the payment of a total $180,000 in extension fees, the Closing was extended to August
3, 2023.
On
February 27, 2023 the Company signed a listing agreement with Stream Capital Partners listing 950 for sale at a price of $9,568,000 with
the intention of identifying a buyer that would purchase and then potentially enter into a lease agreement with the Company.
On
May 4, 2023 the Company signed a Letter of Intent with Pontus Net Lease Advisers, LLC to sell 950 for $8,500,000 and lease the property
to the Company for a term of twenty years with two ten-year extensions. On May 19, 2023, the Company signed a purchase and sale agreement
with Pontus Net Lease Advisors to sell 950 for $8,500,000. On August 4, 2023, the Company completed both the purchase of 950 from Evernia
Station Limited Partnership and the subsequent sale of 950 to Pontus Net Lease Advisors, LLC.
Simultaneously
with the closing of the purchase and sale agreements, on August 4, 2023, the Company entered into a long-term lease for 950 with an initial
term of twenty years, and two ten-year extension options. The lessor is Pontus EHC Palm Beach, LLC , a Delaware limited liability company
and a portfolio company of Pontus Net Lease Advisors, LLC. The lease is absolutely net and the lease cost for the initial year is $748,000
paid monthly. The lease increases at a rate of 2.75% per year for a total term lease obligation of $19,595,653 over the initial twenty-year
term. The Lease is personally guaranteed by the Company President and the guarantee may be released after 5 years based on certain financial
and performance metrics being met.
The
Company paid gross proceeds of $1,449,000 to Leonite Capital and Leonite Fund I, LP in settlement of all amounts outstanding to both
entities, disclosed in notes 8 and 9 above. In addition, $65,450 was paid to Ed Blasiak to settle the convertible promissory note disclosed
in note 8 above, $179,474 was paid to Joshua Bauman to settle the convertible promissory note disclosed in note 8 above, and $260,548
was paid to Mirage Realty, LLC to settle the senior secured promissory note, disclosed in note 9 above.
The
details of the property purchase and subsequent sale are as follows:
| |
Amount |
Purchase
of 950 Evernia Street property | |
| | |
Purchase price | |
$ | 5,500,000 | |
Fees
and expenses related to property purchase | |
| 109,276 | |
Total
acquisition cost | |
| 5,609,276 | |
| |
| | |
Proceeds
on sale | |
| 8,500,000 | |
Fees and
expenses related to disposal of the property | |
| (406,552 | ) |
Net
proceeds on disposal of property | |
| 8,093,448 | |
| |
| | |
Gain
on sale of property | |
$ | 2,484,172 | |
Property
and equipment consists of the following:
|
|
|
|
March
31,
2024 |
|
December
31,
2023 |
|
|
Useful
lives |
|
Cost |
|
Accumulated
depreciation |
|
Net
book value |
|
Net
book value |
Leasehold improvements |
|
Life of lease |
|
|
490,501 |
|
|
|
(100,054 |
) |
|
|
390,447 |
|
|
|
371,308 |
|
Furniture and fittings |
|
6 years |
|
|
152,235 |
|
|
|
(53,864 |
) |
|
|
98,371 |
|
|
|
104,715 |
|
Vehicles |
|
5 years |
|
|
55,949 |
|
|
|
(31,858 |
) |
|
|
24,091 |
|
|
|
26,889 |
|
Computer equipment |
|
3 years |
|
|
8,925 |
|
|
|
(2,682 |
) |
|
|
6,243 |
|
|
|
5,489 |
|
|
|
|
|
$ |
707,610 |
|
|
$ |
(188,458 |
) |
|
$ |
519,152 |
|
|
$ |
508,401 |
|
Depreciation
expense for the three months ended March 31, 2024 and 2023 was $21,711 and $48,494,
respectively.
On
June 30, 2023, the Company sold its interest in Cranberry Cove Holdings to Leonite Capital, which includes the land and property. Refer
Note 4 above.
ETHEMA HEALTH CORPORATION
NOTES
TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
6. Intangibles
Intangible
assets consist of the following:
|
|
Useful
lives |
|
March
31,
2024 |
|
December
31, 2023 |
|
|
|
|
Cost |
|
Accumulated
amortization |
|
Net
book value |
|
Net
book value |
Health care
Provider license |
|
5
years |
|
$ |
1,789,903 |
|
|
$ |
(984,446 |
) |
|
$ |
805,457 |
|
|
$ |
894,952 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
The
Company evaluates intangible assets for impairment on an annual basis during the last month of each year and at an interim date if indications
of impairment exist. Intangible asset impairment is determined by comparing the fair value of the asset to its carrying amount with an
impairment being recognized only when the fair value is less than carrying value and the impairment is deemed to be permanent in nature.
The
Company recorded $89,495 in amortization expense
for finite-lived assets for each of the three months ended March 31, 2024 and 2023.
7. Leases
The
Company acquired ATHI on July 1, 2021, ATHI’s wholly owned subsidiary had entered into an operating lease agreement for certain
real property located at 950 Evernia Street, West
Palm Beach, Florida, with effect from February 1, 2019 for a period of three years, expiring on 1 February 2022. Under the terms
of the lease agreement, the lease was extended during October 2021 for a further 5-year period until 1 February 2027.
As
described in note 4 above, on October 3, 2022 the Company entered into a purchase and sale agreement with Evernia Station Limited Partnership
for the purchase of 950 Evernia Street, West Palm Beach, Florida, the property in which it operates its treatment center, for gross proceeds
of $5,500,000. On August 3, 2023, after 6 addendums to the agreement, the Company closed on the acquisition of the property. This resulted
in the termination of the lease with Evernia station, resulting in the reversal of the remaining right-of-use asset of $1,226,080 and
the associated operating lease liability of $1,328,803, which liability included $102,723 of accrued rental, which was offset against
the rental expense.
On
August 4, 2023, the Company entered into a long-term lease for 950 Evernia Street, West Palm Beach, Florida with an initial term of twenty
years, and two ten-year extension options. The lessor is Pontus EHC Palm Beach, LLC , a Delaware limited liability company and a portfolio
company of Pontus Net Lease Advisors, LLC. The lease is absolutely net and the lease cost for the initial year is $748,000 paid monthly.
The lease increases at a rate of 2.75% per year for a total term lease obligation of $19,595,653 over the initial twenty-year term. The
Lease is personally guaranteed by the Company President and the guarantee may be released after 5 years based on certain financial and
performance metrics being met. Due to the initial lease term of twenty years, the Company is not certain that the extension periods will
be exercised at this point in time and accordingly, these have been excluded from the present value of the minimum future lease payments.
To
determine the present value of minimum future lease payments for operating leases at August 4, 2023, the Company was required to estimate
a rate of interest that we would have to pay to borrow on a collateralized basis over a similar term in a similar economic environment
(the "incremental borrowing rate" or "IBR").
The
Company determined the appropriate IBR by identifying a reference rate and making adjustments that take into consideration financing
options and certain lease-specific circumstances. For the reference rate, the Company used the Fannie Mae, in excess of $3,000,000 rate
based on an 80% value to loan ratio, averaging the 15- and 30-year indicative rates, resulting in a rate of 7.70%. The Company determined
that 7.70% per annum was an appropriate incremental borrowing rate to apply to its real-estate operating lease.
The
present value of the future minimum lease payments was valued at $9,333,953 on August 4, 2023.
Right of use assets are included in the consolidated balance sheet are as follows:
| |
March
31, 2024 | |
December
31, 2023 |
Non-current
assets | |
| | | |
| | |
Right-of-use
assets – finance leases, net of depreciation, included in Property and equipment | |
$ | 24,091 | | |
$ | 26,889 | |
Right-of-use
assets - operating leases, net of amortization | |
$ | 9,316,039 | | |
$ | 9,323,723 | |
ETHEMA HEALTH CORPORATION
NOTES
TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
7.
Leases (continued)
Lease
costs consists of the following:
| |
|
|
|
|
|
|
|
| |
Three
months ended March 31, |
| |
2024 | |
2023 |
Finance lease cost: | |
| | | |
| | |
Amortization of
right-of-use assets | |
$ | 2,797 | | |
$ | 2,797 | |
Interest
expense on finance lease liabilities | |
| 401 | | |
| 526 | |
| |
| 3,198 | | |
| 3,323 | |
| |
| | | |
| | |
Operating
lease cost | |
$ | 244,677 | | |
$ | 86,127 | |
Lease
cost | |
$ | 247,875 | | |
$ | 89,450 | |
Other
lease information:
|
|
|
|
|
|
|
|
|
|
|
Three months
ended March 31, |
|
|
2024 |
|
2023 |
Cash paid for amounts included in the measurement
of lease liabilities |
|
|
|
|
Operating cash flows from finance
leases |
|
$ |
(401 |
) |
|
$ |
(526 |
) |
Operating cash flows from operating leases |
|
|
(199,000 |
) |
|
|
(86,127 |
) |
Financing cash flows from
finance leases |
|
|
(2,057 |
) |
|
|
(1,944 |
) |
Cash paid for amounts
included in the measurement of lease liabilities |
|
$ |
(201,458 |
) |
|
$ |
(88,597 |
) |
|
|
|
|
|
|
|
|
|
Weighted average lease term – finance leases |
|
|
2 years and 7 months |
|
|
|
3 years and 7 months |
|
Weighted average remaining lease term – operating
leases |
|
|
19 years and 5 months |
|
|
|
3 years and 10 months |
|
|
|
|
|
|
|
|
|
|
Discount rate – finance leases |
|
|
6.59 |
% |
|
|
6.60 |
% |
Discount rate – operating leases |
|
|
7.70 |
% |
|
|
4.64 |
% |
Maturity
of Leases
Finance
lease liability
The
amount of future minimum lease payments under finance leases at March 31, 2024 is as follows:
|
|
Amount |
Remainder of 2024 |
|
$ |
7,372 |
|
2025 |
|
|
9,829 |
|
2026 |
|
|
6,195 |
|
2027 |
|
|
1,707 |
|
|
|
|
25,103 |
|
Imputed interest |
|
|
(2,271 |
) |
Total finance lease
liability |
|
$ |
22,832 |
|
Disclosed as: |
|
|
|
|
Current portion |
|
$ |
8,570 |
|
Non-Current portion |
|
|
14,262 |
|
Lease liability |
|
$ |
22,832 |
|
ETHEMA HEALTH CORPORATION
NOTES
TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
7.
Leases (continued)
Operating
lease liability
The
amount of future minimum lease payments under operating leases are as follows:
|
|
Amount |
|
|
|
Remainder of 2024 |
|
$ |
567,856 |
|
2025 |
|
|
775,615 |
|
2026 |
|
|
796,945 |
|
2027 |
|
|
818,861 |
|
2028 |
|
|
841,379 |
|
2029 and thereafter |
|
|
15,358,663 |
|
Total undiscounted minimum future lease payments |
|
|
19,159,319 |
|
Imputed interest |
|
|
(9,687,206 |
) |
Total operating lease
liability |
|
$ |
9,472,113 |
|
|
|
|
|
|
Disclosed as: |
|
|
|
|
Current portion |
|
$ |
44,485 |
|
Non-Current portion |
|
|
9,427,628 |
|
Lease liability |
|
$ |
9,472,113 |
|
8. Short-term
Convertible Notes
The
short-term convertible notes consist of the following:
|
|
Interest
rate |
|
Maturity
Date |
|
Principal |
|
Interest |
|
March
31,
2024 |
|
December
31,
2023 |
Auctus Fund, LLC |
|
|
0.0 |
% |
|
On Demand |
|
|
70,000 |
|
|
|
— |
|
|
|
70,000 |
|
|
|
70,000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Joshua Bauman |
|
|
10.0 |
% |
|
August 9, 2024 |
|
|
120,776 |
|
|
|
3,993 |
|
|
|
124,769 |
|
|
|
121,766 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Series N convertible notes |
|
|
6.0 |
% |
|
December
31, 2024 to December 31, 2025 |
|
|
3,229,000 |
|
|
|
1,047,463 |
|
|
|
4,276,463 |
|
|
|
4,228,161 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ |
3,419,776 |
|
|
$ |
1,051,456 |
|
|
$ |
4,471,232 |
|
|
$ |
4,419,927 |
|
Auctus
Fund, LLC
On
August 7, 2019, the Company, entered into a Securities Purchase Agreement with Auctus Fund, LLC, pursuant to which the Company issued
a Convertible Promissory Note in the aggregate principal amount of $225,000. The Note had a maturity date of May 7, 2020 and
bore interest at the rate of ten percent per annum from the date on which the Note was issued until the same became due and payable,
whether at maturity or upon acceleration or by prepayment or otherwise. The Company had the right to prepay the Note in terms of agreement.
The outstanding principal amount of the Note is convertible at any time and from time to time at the election of Auctus Fund, LLC during
the period beginning on the date that is 180 days following the issue date into shares of the Company’s common stock at a conversion
price equal to 60% of the lowest closing bid price of the Company’s common stock for the thirty trading days prior to conversion.
On
June 15, 2020, The Company entered into an amended agreement with Auctus whereby the Company agreed to discharge the principal amount
of the note by nine equal monthly installments of $25,000 commencing in October 2020. During the year ended December 31, 2021, the
Company repaid Auctus the principal sum of $50,000.
During
March 2022, the Company paid $20,000 of principal on the convertible note, thereby reducing the principal outstanding to $80,000. The
note matured May 7, 2020, Auctus Fund LLC has not declared a default and we are in discussion with the lender on settling the note.
During
February 2023, the Company paid $10,000 of principal on the convertible note, thereby reducing the principal outstanding to $70,000.
The note matured May 7, 2020, Auctus Fund LLC has not declared a default and we are in constant in constant discussion with the lender
on settling the note.
ETHEMA HEALTH CORPORATION
NOTES
TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
8.
Short-term Convertible Notes (continued)
Joshua
Bauman
On
August 9, 2023, the Company issued a convertible promissory note to Bauman, in the aggregate principal amount of $150,000. The note bears
interest at 10.0% per annum and matures on August 9, 2024. The note is convertible into shares of common stock at a conversion price
at the option of the holder at $0.001 per share, adjusted for anti-dilution provisions. The note is convertible into common stock at
the option of the holder after the expiration of six months from the issuance date, in addition, should the note reach its maturity date,
August 9, 2024, the note will automatically convert into shares of common stock at the conversion price, subject to anti-dilution provisions.
Series
N convertible notes
Between
January 28, 2019 and June 11, 2020, the Company closed several tranches of Series N Convertible notes in which it raised $3,229,000 in
principal from accredited investors through the issuance to the investors of the Company’s Series N convertible notes, in the total
original principal amount of $3,229,000, which Notes are convertible into the Company’s common stock at a conversion price of $0.08 per
share together with three year warrants to purchase up to a total of 52,237,500 shares of the Company’s common stock
at an exercise price of $0.12 per share. Both the conversion price under the Notes and the exercise price under the warrants are
subject to standard adjustment mechanisms. The notes matured one year from the date of issuance.
The
maturity dates of the Series N convertible notes were extended to December 31, 2024, with the exception of 5 series N convertible notes
issued to one investor with an aggregate principal outstanding of $1,273,000, which was extended to December 31, 2025. No consideration
was provided to the investors for the maturity date extensions.
9. Short-term
Notes
The
short-term notes consist of the following:
Description | |
Interest
Rate | |
Maturity
date | |
Principal | |
Accrued
Interest | |
Unamortized
debt discount | |
March
31, 2024 Amount | |
December
31, 2023 Amount |
LXT
Biotech | |
| 6.0 | % | |
On Demand | |
$ | 98,251 | | |
$ | 29,314 | | |
$ | — | | |
$ | 127,565 | | |
$ | 129,184 | |
| |
| | | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Mirage
Realty | |
| 10.0 | % | |
June 15, 2024 | |
| 250,000 | | |
| 9,514 | | |
| — | | |
| 259,514 | | |
| 236,421 | |
| |
| | | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Third
Party | |
| 12.0 | % | |
On demand | |
| 293,725 | | |
| 22,597 | | |
| — | | |
| 316,322 | | |
| 315,067 | |
| |
| | | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Revolving
line of credit | |
| 60.0 | % | |
May 1,2024 | |
| 171,000 | | |
| 13,805 | | |
| (3,872 | ) | |
| 180,933 | | |
| — | |
| |
| 60.0 | % | |
May 14, 2024 | |
| 78,000 | | |
| 5,917 | | |
| (2,993 | ) | |
| 80,924 | | |
| — | |
| |
| 60.0 | % | |
May 12, 2024 | |
| 71,000 | | |
| 2,061 | | |
| (702 | ) | |
| 72,359 | | |
| — | |
| |
| | | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Total convertible notes
payable | |
| | | |
| |
$ | 961,976 | | |
$ | 83,208 | | |
$ | (7,567 | ) | |
$ | 1,037,617 | | |
$ | 680,672 | |
LXR
Biotech
On
April 12, 2019, the Company, entered into a secured promissory note in the aggregate principal amount of CDN$133,130. The Note had a
maturity date of April 11, 2020 and bears interest at the rate of six percent per annum from the date on which the Note was
issued.
This
note has not been repaid, is in default and remains outstanding.
ETHEMA HEALTH CORPORATION
NOTES
TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
9. Short-term
Notes (continued)
Mirage
Realty, LLC
On
November 15, 2023, the Company, entered into a senior secured promissory note in the aggregate principal amount of $250,000 for
net proceeds of $223,500 after an original issue discount and fees of $26,500. The note earns interest at 10% per annum and originally
matured on March 15, 2024. The maturity date was extended to April 15, 2024, with no change to the terms of the note or any additional
consideration paid to the noteholder.
Third
party note
On
April 12, 2019, Eileen Greene, a related party, assigned CDN$1,000,000 of the amount owed by the Company to her, to a third party.
The loan bears interest at 12% per annum which the Company agreed to pay. This loan was assumed by the Company on the disposal of CCH
to Leonite Capital as disclosed in note 4 above.
During
April and May 2023, the Company made interest repayments of CDN$35,000 (approximately $25,970) on the third party loan. Between August
9 and August 10, 2023, the Company made principal repayments of CDN$345,890 ($257,775) and interest repayments of CDN$104,110 (approximately
$77,515).
Revolving
line of credit
On
February 1, 2024 Ethema Health Corporation, American Treatment Holdings Inc, and Evernia Health Center LLC entered into a secured revolving
line of credit agreement (“ Agreement”) with Testing 123, LLC. The draw under the is limited to a maximum of 80% of the Receivables
balance as provided to the Lender, subject to the maximum borrowing under the Term Loan Agreement of $1,000,000. The interest on the
term loan is 5% per month. The revolving credit line is valid for a period of two years and each draw will have a maturity date that
is two years from the draw date, with an origination fee of $1,000 per draw. Each loan may be prepaid at any time without penalty. The
Company will pay a commitment fee of $40,000 to the borrower in common shares on the completion of a public offering, unless no such
offering takes place within a year, whereby the outstanding principal will be increased by $40,000. The revolving credit line is secured
by all assets, tangible and intangible of the Company and its direct and indirect subsidiaries, American Treatment Holdings, Inc. and
Evernia Health Center, LLC.
10. Government
assistance loans
On
May 3, 2021, ARIA was granted a government assistance loan in the aggregate principal amount of $157,367. The loan is forgivable if the
Company demonstrates that the proceeds were used for expenses such as employee costs during the pandemic. Should the loan not be forgiven,
interest is payable on the loan at the rate of 1% per annum and the principal is repayable and interest is payable over an 18-month period.
On
September 21, 2022, ARIA received partial forgiveness of the government assistance loan of $104,368, the balance of the loan plus accrued
interest is due and payable. On December 30, 2022, the Company sold ARIA to its Chairman and CEO and agreed to assume the repayment of
the government assistance loan. As of March 31, 2024, the balance outstanding, including interest thereon was $31,731.
11. Receivables
funding
June
2, 2023 Funding
On
June 2, 2023, the Company received funding from an agreement entered into through its 75% held subsidiary, Evernia Health Center, LLC
entered into a Receivables Sale Agreement with Bizfund.com (“Bizfund)”), whereby $198,000 of the Receivables of Evernia were
sold to Bizfund, for gross proceeds of $150,000, made up of a cash payment to the Company of $75,750 and the transfer of $74,250 of the
January 19, 2023, outstanding principal to the June 2, 2023 funding agreement.. The Company is obliged to pay 15.0% of the receivables
until the amount of $198,000 is paid in full, with periodic repayments of $4,950 per week. The guarantor of the funding is a minority
shareholder in ATHI.
The
Company made weekly cash payments of $4,950 totaling $198,000 by March 12, 2024, thereby extinguishing the debt.
September
15, 2023 Funding
On
September 15, 2023, the Company, through its 75% held subsidiary, Evernia Health Center, LLC entered into a Receivables Sale Agreement
with Itria Ventures LLC (“Itria”), whereby $320,000 of the Receivables of Evernia were sold to Itria, for gross proceeds
of $250,000. The Company also incurred fees of $3,000, resulting in net proceeds of $247,500. The Company is obliged to pay $6,666.67
per week until the amount of $320,000 is paid in full. The guarantor of the funding is a minority shareholder in ATHI.
The
Company made weekly cash payments of $6,667 totaling $186,667 by March 29, 2024. The balance outstanding at March 31, 2024 was $133,333,
less unamortized discount of $31,485.
ETHEMA HEALTH CORPORATION
NOTES
TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
12. Related
party payables
Schedule of Related party payable
| |
March
31, | |
December
31, |
| |
2024 | |
2023 |
Due to related parties | |
| | | |
| | |
Shawn E. Leon | |
$ | 33,407 | | |
$ | 61,267 | |
Leon Developments Ltd. | |
| 1,092,701 | | |
| 1,092,701 | |
Eileen
Greene | |
| 1,534,082 | | |
| 1,418,324 | |
Total
related party payables | |
$ | 2,660,190 | | |
$ | 2,572,292 | |
Shawn
E. Leon
As
of March 31, 2024 and December 31, 2023, the Company had a payable to Shawn Leon of $33,407 and $461,267, respectively. Mr. Leon is a
director and CEO of the Company. The balances payable are non-interest bearing and have no fixed repayment terms.
Due
to the current financial position of the Group, Mr. Leon forfeited the management fees due to him for the three months ended March 31,
2024 and the year ended December 31, 2023.
Leon
Developments, Ltd.
Leon
Developments is owned by Shawn Leon, the Company’s CEO and director. As of March 31, 2024 and December 31, 2023, the Company owed
Leon Developments, Ltd., $1,092,701.
Eileen
Greene
As
of March 31, 2024 and December 31, 2023, the Company owed Eileen Greene, the spouse of our CEO, Shawn Leon, $1,534,082 and $1,418,324,
respectively. The amount owed to Ms. Greene is non-interest bearing and has no fixed repayment terms.
Leonite
Capital, LLC and Leonite Fund I, LLP
Leonite
Capital is considered a related party due to its Series A Preferred stock interest in CCH, which was previously a wholly owned subsidiary
of the Company, of $700,000, and its Series B Preferred stock interest in the Company of $400,000, as of December 31, 2022.
The
Series A Preferred stock interest in CCH of $700,000 was recorded as a minority shareholder interest as of December 31, 2022.
Accrued
dividends on the CCH Series A Preferred shares of $145,547 and accrued dividends on the Series B Preferred shares of $49,282 was owed
to Leonite Capital as of December 31, 2022. Prior to the disposal of CCH to Leonite Capital on June 30, 2023, and the simultaneous cancellation
of the Series B Preferred stock as discussed below, the accrued dividends on the CCH Series A Preferred shares was $184,545 and the accrued
dividends on the Series B Preferred shares was $61,184.
On
June 30, 2023, the Company entered into an exchange agreement with Leonite Capital whereby it exchanged the 400,000 Series B shares with
a value of $400,000 plus accrued dividends thereon of $61,184 for its entire shareholding in its property-owning subsidiary, Cranberry
Cove Holdings. The Series B shares and the accrued dividends thereon were extinguished and cancelled upon consummation of the transaction.
Due
to the related party nature of the transaction, the net result of the disposal of $1,334,885 and the $700,000 of the CCH Series A Preferred
shares, totaling $2,034,885, was recorded as a credit to additional paid-in-capital.
In
addition, due to the related party nature of the transaction, the cancellation of the Series B Preferred stock, of $400,000 and the dividends
thereon of $61,184, totaling $461,184, was recorded as an extinguishment of debt reflected in additional paid-in-capital.
ETHEMA HEALTH CORPORATION
NOTES
TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
12. Related
party payables (continued)
Leonite
Capital, LLC and Leonite Fund I, LLP (continued)
On
August 4, 2023, the company repaid Leonite Capital $1,449,000 consisting of repayments of short-term convertible notes of $995,257, promissory
notes of $420,069, additional penalty on settlement of $5,236 and a personal loan by Leonite to Shawn Leon of $28,438, which repayment
reduced the related party payable to Shawn Leon, as disclosed above.
All
related party transactions occur in the normal course of operations and in terms of agreements entered into between the parties.
13. Stockholder’s
deficit
Authorized
and outstanding
The
Company has authorized 10,000,000,000 shares with a par value of $0.01 per share. The company has issued 3,729,053,805
shares of common stock at March 31, 2024 and December 31, 2023.
|
b. |
Series
A Preferred shares |
Authorized,
issued and outstanding
The
Company has authorized 10,000,000 Series A preferred shares with a par value of $0.01 per share. The Company has
issued and outstanding 4,000,000 Series A Preferred shares at March 31, 2024 and December 31, 2023.
|
c. |
Series
B preferred shares |
Authorized
and outstanding
The
Company has authorized 400,000 Series B preferred shares with a par value of $1.00 per share. The company has no issued and outstanding Series
B Preferred shares at March 31, 2024 and December 31, 2023.
Our
board of directors adopted the Greenstone Healthcare Corporation 2013 Stock Option Plan (the “Plan”) to promote our long-term
growth and profitability by (i) providing our key directors, officers and employees with incentives to improve stockholder value and
contribute to our growth and financial success and (ii) enable us to attract, retain and reward the best available persons for positions
of substantial responsibility. A total of 10,000,000 shares of our common stock have been reserved for issuance upon exercise
of options granted pursuant to the Plan. The Plan allows us to grant options to our employees, officers and directors and those of our
subsidiaries, provided that only our employees and those of our subsidiaries may receive incentive stock options under the Plan. We have
no issued options at March 31, 2024 under the Plan.
ETHEMA HEALTH CORPORATION
NOTES
TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
13. Stockholder’s
deficit (continued)
All
of the warrants have cashless exercise terms whereby in-the-money warrants may be exercised by reducing the number of shares issued in
terms of the warrant exercise to offset the proceeds due on the exercise.
All
of the warrants have price protection features whereby any securities issued subsequent to the date of the warrant issuance date, were
issued at a lower price, or have conversion features that are lower than the current exercise price, or were converted at a lower price,
or are exercisable at a lower price, to the current warrant exercise price, will result in the exercise price of the warrant being set
to the lower issue, conversion or exercise price.
Warrant
exchange agreement
On June
28, 2023 the Company entered into a Warrant Exchange Agreement with Leonite that exchanged a Warrant outstanding to Leonite originally
issued on June 12, 2020 for a new Warrant dated June 30, 2023. The substantial changes to the warrant affect the number of shares in
the warrant, the exercise price and the term. The original warrant provided for Leonite to have a continuing right to purchase a 20%
share of the outstanding common shares until it expired on June 12, 2025 which was originally set at 326,286,847 shares. The new warrant
is exercisable for 745,810,761 shares, 20% of the current number of common shares outstanding, with no allowance for adjustment, except
normal adjustments due to splits or consolidations, until the new expiry date of June 30, 2027. The exercise price in the original warrant
was $0.10, with allowance for adjustments, which when applied resulted in an exercise price of $0.0004 per share. The exercise price
on the new warrant is $0.001 and is only adjustable if the Company issues any shares at a price less than the exercise price during the
warrant period except for any issuance of shares to the Company’s president or related parties on any debt outstanding to those
parties as of June 30, 2023, and limited to a conversion price of $0.0005 per share.
The
replacement warrants were valued effective June 30, 2023, the effective date of issuance of the warrants, as the difference between the
fair value of the original warrant exercisable for 326,286,847 shares of common stock and the fair value of the replacement four-year
warrant exercisable for 745,810,861 shares of common stock at an exercise price of $0.001 per share.
A
summary of the Company’s warrant activity during the period from January 1, 2023 to March 31, 2024 is as follows:
|
|
No.
of shares |
|
Exercise
price
per share |
|
Weighted
average exercise
price |
|
|
|
|
|
|
|
Outstanding
as of January 1, 2023 |
|
|
602,852,506 |
|
|
|
$0.000675
to $0.00205 |
|
|
$ |
0.001306 |
|
Granted |
|
|
745,810,761 |
|
|
|
$0.001 |
|
|
|
0.001 |
|
Forfeited/cancelled |
|
|
(326,286,847 |
) |
|
|
$0.000675 |
|
|
|
0.000675 |
|
Exercised |
|
|
— |
|
|
|
— |
|
|
|
— |
|
Outstanding
as of December 31, 2023 |
|
|
1,022,376,420 |
|
|
|
$0.001 to $0.00205 |
|
|
$ |
0.0012840 |
|
Granted |
|
|
— |
|
|
|
— |
|
|
|
— |
|
Forfeited/cancelled |
|
|
— |
|
|
|
— |
|
|
|
— |
|
Exercised |
|
|
— |
|
|
|
— |
|
|
|
— |
|
Outstanding
as of March 31, 2024 |
|
|
1,022,376,420 |
|
|
|
$0.001
to $0.00205 |
|
|
$ |
0.0012840 |
|
ETHEMA HEALTH CORPORATION
NOTES
TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
13.
Stockholder’s deficit (continued)
The
following table summarizes information about warrants outstanding at March 31, 2024:
|
|
|
Warrants
outstanding |
|
|
Warrants
exercisable |
|
Exercise
price |
|
|
No.
of shares |
|
|
Weighted
average
remaining years |
|
|
Weighted
average
exercise price |
|
|
No.
of shares |
|
|
Weighted
average
exercise price |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$0.001 |
|
|
|
745,810,761 |
|
|
|
3.25 |
|
|
|
|
|
|
|
745,810,761 |
|
|
|
|
|
$0.002050 |
|
|
|
276,565,659 |
|
|
|
1.77 |
|
|
|
|
|
|
|
276,565,659 |
|
|
|
|
|
|
|
|
|
1,022,376,420 |
|
|
|
2.85 |
|
|
$ |
0.001284 |
|
|
|
1,022,376,420 |
|
|
$ |
0.001284 |
|
All
of the warrants outstanding at March 31, 2024 are vested. The warrants outstanding at March 31, 2024 have an intrinsic value of $0.
14. Segment
information
The
Company had two reportable operating segments, until the disposal of CCH on June 30, 2023, prior to that date the Company derived rental
income from the property owned by its CCH subsidiary, subsequent to June 30, 2023, the Company
only provides rehabilitation services to customers, these services are provided to customers at our Evernia, Addiction Recovery Institute
of America.
The
segment operating results of the reportable segments for the prior three months ended March 31, 2023 is disclosed as follows:
| |
|
|
|
|
|
|
|
|
|
|
|
| |
Three
months ended March 31, 2023 |
| |
Rental
Operations | |
In-Patient
services | |
Total |
| |
| |
| |
|
Revenue | |
$ | 89,419 | | |
$ | 1,210,627 | | |
$ | 1,300,046 | |
Operating expenses | |
| 30,120 | | |
| 1,194,900 | | |
| 1,225,020 | |
| |
| | | |
| | | |
| | |
Operating income | |
| 59,299 | | |
| 15,727 | | |
| 75,026 | |
| |
| | | |
| | | |
| | |
Other (expense)
income | |
| | | |
| | | |
| | |
Interest
expense | |
| (47,733 | ) | |
| (109,363 | ) | |
| (157,096 | ) |
Amortization
of debt discount | |
| — | | |
| (76,921 | ) | |
| (76,921 | ) |
Foreign
exchange movements | |
| (1,035 | ) | |
| (1,920 | ) | |
| (2,955 | ) |
Net income
(loss) before taxes | |
| 10,531 | | |
| (172,477 | ) | |
| (161,946 | ) |
Taxes | |
| — | | |
| (13,771 | ) | |
| (13,771 | ) |
Net
income (loss) | |
$ | 10,531 | | |
$ | (186,248 | ) | |
$ | (175,717 | ) |
The
operating assets and liabilities of the reportable segments as of March 31, 2023 is as follows:
| |
|
|
|
|
|
|
|
|
|
|
|
| |
March
31, 2023 |
| |
Rental
Operations | |
In-Patient
services | |
Total |
| |
| |
| |
|
Purchase
of fixed assets | |
$ | — | | |
$ | 52,418 | | |
$ | 52,418 | |
Assets | |
| | | |
| | | |
| | |
Current assets | |
| 233 | | |
| 689,431 | | |
| 689,664 | |
Non-current
assets | |
| 2,441,143 | | |
| 3,474,998 | | |
| 5,916,141 | |
Liabilities | |
| | | |
| | | |
| | |
Current liabilities | |
| (4,985,120 | ) | |
| (9,083,220 | ) | |
| (14,068,340 | ) |
Non-current
liabilities | |
| (619,856 | ) | |
| (1,350,792 | ) | |
| (1,970,648 | ) |
Intercompany
balances | |
| (1,299,110 | ) | |
| 1,299,110 | | |
| — | |
Net
liability position | |
$ | (4,462,710 | ) | |
$ | (4,970,473 | ) | |
$ | (9,433,183 | ) |
ETHEMA HEALTH CORPORATION
NOTES
TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
15. Net
loss per common share
For the three months ended March 31, 2024 and 2023, the following warrants exercisable for shares and convertible securities convertible
into a number of shares were excluded from the computation of diluted net loss per share as the results would have been anti-dilutive.
| |
Three
months ended March 31, 2024 | |
Three
months ended March 31, 2023 |
| |
| |
|
Shares issuable upon exercise of
warrants | |
| 1,022,376,420 | | |
| 602,852,506 | |
Shares
issuable on conversion of convertible notes | |
| 178,224,555 | | |
| 582,290,570 | |
| |
| 1,200,600,975 | | |
| 1,185,143,076 | |
16. Commitments
and contingencies
a. Options
granted to purchase shares in ATHI
On
July 12, 2020, the Company entered into a five-year option agreement with Leonite Capital LLC (“Leonite”) and other investors
(collectively the “Transferees”). The Company agreed to sell to Leonite a portion of the total outstanding shares of ATHI
from the shares of ATHI held by the company. The Company provided Leonite an option to purchase 4,000,000 shares of ATHI from the Company
for a purchase consideration of $0.0001 per share (a total consideration of $400), based on the advances that Leonite made to the Company
totaling $396,000. Leonite shall share in all distributions by ATHI to the Company, on an as exercised basis, equal to the advances made
by Leonite to the Company, thereafter the option will be reduced to 50% of the shares exercisable under the option.
On
September 14, 2020, the Company entered into a five-year option agreement with Ed Blasiak (“Blasiak”) whereby the Company
agreed to sell to Blasiak a portion of the total outstanding shares of ATHI. The Company provided Blasiak an option to purchase 571,428
shares of ATHI from the Company for a purchase consideration of $0.0001 per share (a total consideration of $57), based on the advances
that Blasiak made to the Company totaling $50,000. Blasiak shall share in all distributions by ATHI to the Company, on an as exercised
basis, equal to the advances made by Blasiak to the Company, thereafter the option will be reduced to 50% of the shares exercisable under
the option.
On
October 29, 2020, the Company entered into a five-year option agreement with First Fire whereby the Company agreed to sell to First Fire
a portion of the total outstanding shares of ATHI. The Company provided First Fire an option to purchase 1,428,571 shares of ATHI from
the Company for a purchase consideration of $0.0001 per share (a total consideration of $143), based on the advances that First Fire
made to the Company totaling $120,000. First Fire shall share in all distributions by ATHI to the Company, on an as exercised basis,
equal to the advances made by First Fire to the Company, thereafter the option will be reduced to 50% of the shares exercisable under
the option.
On October
29, 2020, the Company entered into a five-year option agreement entered into with Bauman, so that the Company agreed to sell to Bauman
a portion of the total outstanding shares of ATHI. The Company provided Bauman an option to purchase 1,428,571 shares of ATHI from the
Company for a purchase consideration of $0.0001 per share (a total consideration of $143), based on the advances that Bauman made to
the Company totaling $120,000. Bauman shall share in all distributions by ATHI to the Company, on an as exercised basis, equal to the
advances made by Bauman to the Company, thereafter the option will be reduced to 50% of the shares exercisable under the option.
From
time to time, the Company and its subsidiaries enter into legal disputes in the ordinary course of business. The Company believes there
are no material legal or administrative matters pending that are likely to have, individually or in the aggregate, a material adverse
effect on its business or results of operations.
b. Other
The
Company has principal and interest payment commitments under the Convertible notes disclosed under Note 8 above. Conversion of these
notes are at the option of the investor, if not converted these notes may need to be repaid.
From
time to time, the Company and its subsidiaries enter into legal disputes in the ordinary course of business. The Company believes there
are no material legal or administrative matters pending that are likely to have, individually or in the aggregate, a material adverse
effect on its business or results of operations.
ETHEMA HEALTH CORPORATION
NOTES
TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
17. Subsequent
events
Series
R Senior secured promissory notes
The
company entered into the Series R senior secured promissory notes (“Series R Notes”), as detailed below, each note with a
10% original issue discount, bearing interest at 7.5% per annum, based on a 360 day year, which interest will be paid as follows: 90
days from inception - 3% per annum, 180 days - 6% per annum, 270 days – 9% per annum, and on maturity - 12% per annum or the balance
of the interest outstanding. The note also provides for default interest of 24% per annum on all amounts outstanding after maturity.
The notes may be prepaid upon 30 days’ notice to the lender. The notes are senior to all other indebtedness except for existing
advances under receivables funding, outstanding line-of-credit advances and a certain $600,000 advance.
On
April 8, April 14, and April 17, 2024, the Company issued three Series R Notes to investors, each note for $55,000 for gross proceeds
of $50,000 for each note, including an original issue discount of $5,000.
On
April 30, 2024, a Series N note holder entered into a swap agreement with an Investor (“Investor 4”) whereby his $250,000
Series N convertible note was assigned and transferred to Investor 4. The interest outstanding on the Series N note of $78,123 was repaid
out of the proceeds of the Series R Note issued to Investor 4 on May 2, 2024. Subsequent to the repayment of the outstanding interest,
on May 2, 2024, the Company exchanged the $250,000 Series N note for a $275,000 Series R Note, including an original issue discount of
$25,000.
On
May 2, 2024, the Company issued a $275,000 Series R Note to Investor 4, including an original issue discount of $25,000 for gross proceeds
of $250,000. A portion of the proceeds was used to repay the interest on the Series N note, discussed above.
On
May 10, 2024, the Company issued two Series R Notes
to two investors (“Investor 5 and 6”), each note for $110,000 for gross proceeds of $100,000 for each Series R Note, each
Series R Note including an original issue discount of $10,000. On May 10, 2024, a portion of the proceeds received from Investor 5 and
6 was used to repay outstanding interest of $32,926 on each of Investor 5 and 6, $100,000 Series N note. Subsequent to the payment of
the outstanding interest the Company exchanged each $100,000 Series N note for two $110,000 Series R Notes, each Series R Note including
an original issue discount of $10,000.
Revolving
line of credit
Between
April 8, 2024 and May 2, 2024, the Company repaid $186,120 of principal and interest on the initial revolving line of credit advance
on February 1, 2024.
On
May 15, 2024, the Company drew down a further $130,000 on the revolving line of credit, of which $85,800 was used to repay the second
line of credit advance on February 15, 2024, the balance of $44,200 was used for working capital purposes.
Senior
secured promissory note
On
May 15, 2024, the Company, together with its subsidiaries, Evernia Health Center, LLC, American Treatment Holdings Inc, and Shawn Leon,
entered into a Senior Secured Promissory Note (“Senior Note”)with an accredited investor for gross proceeds of $600,000,
maturing on November 15, 2024 and bearing interest at 6% per annum for the first two months, 9% per annum for the following two months
and 18% per annum for the last two months. The note also provides for default interest at a maximum of 24% per month, subject to the
Usury Act. The Senior Note is senior to all other indebtedness including the promissory note issued to Q Global Trust, LLC (“Q
Global”), except for allowed payments in terms of the Q Global agreement, as described below. The Senior Note, upon an event of
default, may be converted into shares of ATHI at the rate of 1% of ATHI for each $24,000 of indebtedness, capped at $633,000. The proceeds
from this note were used as the down payment for the acquisition of the remaining 25% of ATHI held by the minority shareholder.
Purchase
of minority shareholder interest in ATHI
On
May 15, 2024, the Company, Q Global Trust, LLC (the “Seller”), Lawrence B Hawkins and ATHI entered into an agreement for
the purchase of the 25% minority shareholders interest in the share capital of ATHI for gross proceeds of $1,100,000. The Company paid
proceeds of $625,000 on closing, and issued the Seller a promissory note for $475,000, subordinated to the Senior Note above. The Company
will make 8 monthly installments of $10,000 each and on the ninth month a payment of $157,500, for the next eight months the Company
will make payments of $10,000 each and on the eighteenth month a final payment of $157,500, totaling $475,000. The note does not bear
interest and is guaranteed by Shawn Leon, Evernia Health Center, LLC and ATHI.
Share
subscription
On April
6, 2024, the Company entered into a share subscription agreement in terms of a Regulation A filing, resulting in the issuance of 2,083,300
shares of common stock for gross proceeds of $2,500 at $0.0012 per share
Other
than disclosed above, the Company has evaluated subsequent events through the date of the condensed consolidated financial statements
were issued, we did not identify any subsequent events that would have required adjustment or disclosure in the financial statements.
Item
2. Management’s Discussion and Analysis of Financial Condition and Results of Operations.
The
following discussion and analysis is intended as a review of significant factors affecting our financial condition and results of operations
for the periods indicated. The discussion should be read in conjunction with our condensed consolidated financial statements and the
notes presented herein and the consolidated financial statements and the other information set forth in our Annual Report on Form 10-
K for the year ended December 31, 2023 filed with the Securities and Exchange Commission on May 7, 2024. In addition to historical information,
the following Management’s Discussion and Analysis of Financial Condition and Results of Operations contains forward-looking
statements that involve risks and uncertainties. Our actual results could differ significantly from those anticipated in these forward-looking
statements as a result of certain factors discussed herein and any other periodic reports filed and to be filed with the Securities
and Exchange Commission.
Plan
of Operation
During
the next twelve months, the Company plans to continue to grow the Evernia business organically or through acquisitions, should any
opportunities present themselves.
On
March 22, 2024, we executed a LOI to acquire certain assets, including furniture, equipment inventory and supplies of Boca Cove Detox,
LLC, along with the assignment of lease and sub-lease for premises located at 899 Meadow Avenue, Boca Raton, Florida.
The
purchase price is $240,000 with monthly repayment of $20,000 per month beginning on the Effective Date, defined below, of the agreement
for a period of 12 months. We paid a non-refundable Exclusivity Deposit (“Exclusivity Deposit”) to the Seller, which deposit
will be applied to the purchase price. In addition, upon the execution of the transaction documents, we will pay to the seller a Security
Deposit (“Security Deposit”) of $83,393 which will be applied to the purchase price if the assignment of the lease is completed
within 12 months of the effective date, if not completed within 11 months of the effective date, than $20,000 will be applied to the
12 installment of the purchase price, with the remaining balance of $63,393 remaining as the Security Deposit and applied to the last
month of the sub-lease agreement.
The
Effective Date is the earlier of us obtaining a license for the premises or 30 days from the signing of the LOI and the payment of the
Exclusivity Deposit.
The
Exclusivity period is to last as long as the parties are negotiating the terms of the transaction documents or 30 days from the date
of execution of the LOI, which was executed on March 25, 2024, whichever date is later. The contractual terms are still being negotiated,
pending the seller obtaining certain building certifications.
Results of
operations for the three months ended March 31, 2024 and 2023.
Revenues
Revenues
were $1,300,100 and $1,300,046 for the three months ended March 31, 2024 and 2023, respectively, an increase of $54 or 0%.
The revenue from in-patient services was $1,300,100 and $1,210,627 for the three months ended March 31, 2024 and 2023, respectively,
an increase of $89,838 or 7.4%. The increase is in line with expectations, with a slight impact of current market conditions being felt
by the business. The revenue from rental properties was $0 and $89,419 for the three months ended March 31, 2024 and 2023, respectively,
The Company sold its property-owning subsidiary, CCH on June 30, 2023.
Operating
Expenses
Operating
expenses were $1,529,175 and $1,225,020 for the three months ended March 31, 2024 and 2023, respectively, an increase of $304,155
or 24.2%. The increase is primarily due to the following:
● |
General and
administrative expenses was $274,545 and $241,237 for the three months ended March 31, 2024 and 2023, respectively, an increase of
$33,308 or 13.8%. The increase is primarily due to general inflationary increases of several individually insignificant expense line
items |
● |
Rent expense
was $265,132 and $114,564 for the three months ended March 31, 2024 and 2023, respectively, an increase of $150,568 or 131.4%. The
increase is primarily due to an increase in rental which arose on the acquisition of the building from our landlord and the immediate
disposal of the building to a third party on August 4, 2023, resulting in the cancellation of the old lease which expired in January
2027 and entering into a new 20 year lease expiring in August 2043, at an increase in monthly rental cost of approximately $33,000
per month and a rental smoothing adjustment over the 20 year lease of approximately $19,000 per month. |
● |
Management
fees were $0 and $27,500 for the three months ended March 31, 2024 and 2023, respectively, a decrease of $27,500 or 100.0%.
In the prior period management fees were paid to the minority shareholder in Evernia, these fees were for a limited time and are
no longer payable. |
● |
Professional
fees were $150,550 and $111,204 for the three months ended March 31, 2024 and 2023, respectively, an increase of $39,346 or 35.4%.
The increase is due to additional fees incurred on regulation A fund raising during the current period. |
● |
Salaries and
wages were $727,741 and $592,036 for the three months ended March 31, 2024 and 2023, respectively, an increase of $135,678 or 22.9%.
The increase is due the increase in staff headcount during the current year. |
● |
Depreciation
expense was $111,206 and $138,479 for the three months ended March 31, 2024 and 2023, respectively, a decrease of $27,273 or
19.7%, primarily due to the disposal of CCH and its related plant and equipment in June 2023. |
Operating
loss (income)
The
operating loss was $(229,074) and operating income was $75,026 for the three months ended March 31, 2024 and 2023, respectively, an increase
in loss of $304,100 or 405.3%. The slight increase in patient revenues and the disposal of our CCH subsidiary in June 2023, resulted
in minimal overall revenue growth, which was offset by the $319,155 increase in operating expenses, as discussed under revenue and operating
expenses above.
Interest
income
Interest
income was $575 and $0 for the three months ended March 31, 2024 and 2023, an increase of $575 or 100%, interest income is immaterial.
Interest
expense
Interest
expense was $93,186 and $157,096 for the three months ended March 31, 2024 and 2023, respectively, a decrease of $63,910 or 40.7%, primarily
due to the repayment of convertible debt incurring penalty interest rates in the prior year.
Amortization
of debt discount
Amortization
of debt discount was $63,162 and $76,921 for the three months ended March 31, 2024 and 2023, respectively, a decrease of $13,759 or 17.94%.
The amortization of debt discount related primarily due to short-term receivables funding, in the prior year receivables funding balances
were significantly higher than in the current period.
Foreign
exchange movements
Foreign
exchange income was $10,645 and foreign exchange loss was $(2,955) or the three months ended March 31, 2024 and 2023, respectively, representing
the realized exchange gains and (losses) on monetary assets and liabilities settled during the current year as well as mark to market
adjustments on monetary assets and liabilities reflected on the balance sheet and denominated in Canadian Dollars. The Dollar strengthened
against the Canadian Dollar during the current period, resulting in an unrealized loss on Canadian denominated assets.
Taxation
Taxation
was $0 and $13,771 for the three months ended March 31, 2024 and 2023, respectively, a decrease of $13,771 or 100.0%, primarily due to
increased operating expenses in the Evernia operation, resulting in a loss for the quarter, and therefore no taxation provision.
Net loss
Net
loss was $374,203 and $175,717 for the three months ended March 31, 2024 and 2023, respectively, an increase of $198,486 or 113.0%. The
increase was primarily due to the increase in operating expenses offset by the reduction in interest expense and amortization of debt
discount, which is fully discussed above.
Commitments
and contingencies
The
company has commitments under operating and finance leases as follows:
The amount of
future minimum lease payments under finance leases as of March 31, 2024 is as follows:
|
|
Amount |
Remainder of 2024 |
|
$ |
7,372 |
|
2025 |
|
|
9,829 |
|
2026 |
|
|
6,195 |
|
2027 |
|
|
1,707 |
|
|
|
$ |
25,103 |
|
The
amount of future minimum lease payments under operating leases as of March 31, 2024, is as follows:
|
|
Amount |
|
|
|
Remainder of 2024 |
|
$ |
567,856 |
|
2025 |
|
|
775,615 |
|
2026 |
|
|
796,945 |
|
2027 |
|
|
818,861 |
|
2028 |
|
|
841,379 |
|
2029 and thereafter |
|
|
15,358,663 |
|
|
|
$ |
19,159,319 |
|
The
company also has commitments under convertible loans and short-term loans. If the convertible loans, as disclosed in note 8, above are
not converted they will need to be repaid.
Liquidity
and Capital Resources
Cash
used in operating was $106,569 and cash generated by operating activities was $(105,874) for the three months ended March 31, 2024 and
2023, respectively, an increase of $212,443. The increase is primarily due to the following:
● |
An increase
in net loss of $198,486, as discussed under results of operations above. |
● |
Offset by a
decrease in the movement of non-cash items of $88,0358, primarily due to the movement in the right of use asset of $62,535 and the
movement in depreciation expense of $27,273. |
● |
Working capital
movements increased by $74,078, primarily due to an increase in the movement of accounts receivable balance of $238,792,
an increase in the movement in operating lease liabilities of $118,406, and an increase in the movement of other current assets of
$64,349, offset by the movement in payable and accrued liabilities of $(308,626). |
Cash
used in investing activities was $52,462 and $102,418 for the three months ended March 31, 2024 and 2023, respectively. In the current
period we invested in leasehold improvements and furniture and fittings to increase capacity at our Evernia facility and paid an additional
deposit of $20,000 for the acquisition of a treatment facility.
Cash
provided by financing activities was $238,615 and cash used in financing activities was $117,743 for the three months ended March 31,
2024 and 2023, during the current period we raised funding from promissory notes of $302,000 and $87,898 from related parties, offset
by the repayment of receivables funding of $146,067.
In
the prior year the Company received receivables funding of $190,000, and repaid $204,133, in addition mortgage repayments of $29,300
were made and repayments to related parties of $58,917 were made.
Over
the next twelve months we estimate that the company will require approximately $0.5 million in working capital as it continues to develop
the Evernia facility and it is also exploring several other treatment center options and sources of patients throughout the country.
The company may have to raise equity or secure debt. There is no assurance that the Company will be successful with future financing
ventures, and the inability to secure such financing may have a material adverse effect on the Company’s financial condition.
In the opinion of management, the Company’s liquidity risk is assessed as medium.
Going
Concern
Our
unaudited condensed consolidated financial statements have been prepared in accordance with US GAAP applicable to a going concern, which
assumes that we will be able to meet our obligations and continue our operations in the normal course of business. At March 31, 2024,
we had a working capital deficiency of $7.9 million, and total liabilities in excess of assets in the amount of $6.6 million.
We believe that current available resources will not be sufficient to fund our planned expenditures over the next 12 months. Accordingly,
we will be dependent upon the raising of additional capital through placement of common shares, and/or debt financing in order to implement
our business plan and generate sufficient revenue in excess of costs. If we raise additional capital through the issuance of equity securities
or securities convertible into equity, stockholders will experience dilution, and such securities may have rights, preferences or privileges
senior to those of the holders of common stock or convertible senior notes. If we raise additional funds by issuing debt, we may be subject
to limitations on its operations, through debt covenants or other restrictions. If we obtain additional funds through arrangements with
collaborators or strategic partners, we may be required to relinquish our rights to certain geographical areas, or techniques that it
might otherwise seek to retain. There is no assurance that we will be successful with future financing ventures, and the inability to
secure such financing may have a material adverse effect on our financial condition. These consolidated financial statements do not include
any adjustments to the amounts and classifications of assets and liabilities that might be necessary should we be unable to continue
as a going concern.
Recently
Issued Accounting Pronouncements
The
recent Accounting Pronouncements are fully disclosed in note 2 to our unaudited condensed consolidated financial statements.
Management
does not believe that any other recently issued but not yet effective accounting pronouncements, if adopted, would have an effect on
the accompanying unaudited condensed consolidated financial statements.
Off
balance sheet arrangements
We
do not maintain off-balance sheet arrangements nor do we participate in non-exchange traded contracts requiring fair value accounting
treatment.
Inflation
The
effect of inflation on our revenue and operating results was not significant.
Climate
Change
We
believe that neither climate change, nor governmental regulations related to climate change, have had, or are expected to have, any material
effect on our operations.
Item
3. Quantitative and Qualitative Disclosures about Market Risk.
We are a smaller reporting company as
defined by Rule 12b-2 of the Exchange Act and are not required to provide the information otherwise required under this Item.
Item
4. Controls and Procedures.
Evaluation
of Disclosure Controls and Procedures
Pursuant to Rule
13a-15(b) under the Exchange Act, our management carried out an evaluation, with the participation of our Chief Executive Officer (“CEO”)
and Chief Financial Officer (“CFO”), of the effectiveness of our disclosure controls and procedures (as defined under Rule
13a-15(e) under the Exchange Act) as of the end of the period covered by this Report. Based upon that evaluation, our CEO and CFO concluded
that our disclosure controls and procedures as of March 31, 2024 are not effective due to a lack of written policies and procedures to
address all material transactions and
developments impacting our financial statements.
Changes in Internal Control over Financial
Reporting
There has been no
change in our internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) of the Exchange Act) that occurred
during our fiscal quarter ended March 31, 2024. Our management is committed to improving our controls and procedures by, among other
matters, continuing to consider and adopt appropriate policies and procedures to address all material transactions and developments impacting
our financial statements. However, our management does not expect that our disclosure controls and procedures and our internal control
processes, even if improved, will prevent all error and all fraud. A control system, no matter how well conceived and operated, can provide
only reasonable, not absolute, assurance that the objectives of the control system are met. Further, the design of a control system must
reflect the fact that there are resource constraints, and the benefits of controls must be considered relative to their costs. Because
of the inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that all control issues
and instances of error or fraud, if any, within our company have been detected. These inherent limitations include the realities that
judgments in decision-making can be faulty, and that the breakdowns can occur because of simple error or mistake. Additionally, controls
can be circumvented by the individual acts of some persons, by collusion of two or more people, or by management override of the control.
The design of any system of controls also is based in part upon certain assumptions about the likelihood of future events, and there
can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions. Over time, controls
may become inadequate because of changes in conditions, or the degree of compliance with the policies or procedures may deteriorate.
Because of the inherent limitations in a cost-effective control system, misstatements due to error or fraud may occur and may not be
detected. However, these inherent limitations are known features of the financial reporting process. Therefore, it is possible to design
into the process safeguards to reduce, though not eliminate, this risk.
PART
II
Item
1. Legal Proceedings.
We
are currently not involved in any litigation that we believe could have a material adverse effect on our financial condition or results
of operations. There is no action, suit, proceeding, inquiry or investigation before or by any court, public board, government agency,
self-regulatory organization or body pending or, to the knowledge of the executive
officers of our company or any of our subsidiaries, threatened against or affecting our company, our common stock, any of our subsidiaries
or of our companies or our subsidiaries’ officers or directors in their capacities as such, in which an adverse decision could
have a material adverse effect.
Item
1A. Risk Factors.
We are a smaller reporting company as
defined by Rule 12b-2 of the Exchange Act and are not required to provide the information otherwise required under this Item.
Item
2. Unregistered sales of equity securities and use of proceeds
Unregistered
sales of equity securities
None.
Use of proceeds
from public offerings of common stock
None.
Item
3. Defaults upon senior securities
None.
Item
4. Mine Safety Disclosures.
None.
Item
5. Other Information.
Not
applicable.
Item
6. Exhibits
*
filed herewith
SIGNATURES
Pursuant
to the requirements of Section 13 or 15(d) of the Exchange Act of 1934, the registrant has duly caused this report to be signed on its
behalf by the undersigned, thereunto duly authorized.
ETHEMA
HEALTH CORPORATION
Date:
May 31, 2024
By:/s/
Shawn E. Leon
Name:
Shawn E. Leon
Title:
Chief Executive Officer and Chief Financial Officer (Principal Executive Officer and Principal Financial Officer)
Pursuant
to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the
registrant and in the capacities and on the dates indicated.
Name |
|
Position |
|
Date |
|
|
|
|
|
/s/Shawn E. Leon |
|
Chief Executive Officer
(Principal Executive Officer), |
|
May 31, 2024 |
Shawn Leon |
|
Chief Financial Officer
(Principal Financial Officer), President and Director |
|
|
|
|
|
|
|
/s/ Gerald T. Miller |
|
Director |
|
May 31, 2024 |
Gerald Miller |
|
|
|
|
Exhibit 31.1
CERTIFICATION PURSUANT
TO RULE 13a-14 OR RULE
15d-14 OF THE SECURITIES
EXCHANGE ACT OF 1934,
AS ADOPTED PURSUANT
TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002
I, Shawn E. Leon, certify that:
I have reviewed this Quarterly Report
on Form 10-Q of Ethema Health Corporation;
1. |
Based
on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary
to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to
the period covered by this report; |
2. |
Based on my knowledge, this report
does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made,
in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; |
3. |
Based on my knowledge, the financial
statements, and other financial information included in this report, fairly present in all material respects the financial condition,
results of operations and cash flows of the registrant as of, and for, the periods presented in this report; |
4. |
The registrant’s other certifying
officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act
Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f))
for the registrant and have: |
|
a) |
Designed such disclosure controls
and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information
relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly
during the period in which this report is being prepared; |
|
b) |
Designed such internal control over
financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable
assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance
with generally accepted accounting principles; and |
|
c) |
Evaluated the effectiveness of the
registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the
disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and |
|
d) |
Disclosed in this report any change
in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal
quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably
likely to materially affect, the registrant’s internal control over financial reporting; and |
5. |
The registrant’s other certifying
officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s
auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions): |
|
a) |
All significant deficiencies and
material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely
affect the registrant’s ability to record, process, summarize and report financial information; and |
|
b) |
Any fraud, whether or not material,
that involves management or other employees who have a significant role in the registrant’s internal control over financial
reporting. |
Dated: May 31, 2024
|
/s/
Shawn E. Leon |
|
Chief
Executive Officer and Chief Financial Officer
(Principal Executive Officer and Principal
Financial Officer) |
Exhibit 32.1
CERTIFICATION PURSUANT
TO 18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT
TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002
In connection with
the Quarterly Report of Ethema Health Corporation, a Colorado corporation (the “Company”), on Form 10-Q for the quarterly
period ended March 31, 2024, as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Shawn
E. Leon, Chief Executive Officer and Chief Financial Officer of the Company, certify, pursuant to Section 18 U.S.C. 1350, as adopted
pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to my knowledge:
|
(1) |
The
Report fully complies with the requirements of Section 13(a) and 15(d) of the Securities Exchange Act of 1934; and |
|
(2) |
The
information contained in the Report fairly presents, in all material respects, the financial condition and results of operations
of the Company. |
|
/s/
Shawn E. Leon |
|
Chief
Executive Officer and Chief Financial Officer
(Principal Executive Officer and Principal
Financial Officer) |
|
May 31, 2024 |
v3.24.1.1.u2
Cover - shares
|
3 Months Ended |
|
Mar. 31, 2024 |
May 29, 2024 |
Cover [Abstract] |
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|
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|
|
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|
|
Document Fiscal Year Focus |
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|
|
Current Fiscal Year End Date |
--12-31
|
|
Entity File Number |
000-54748
|
|
Entity Registrant Name |
ETHEMA
HEALTH CORPORATION.
|
|
Entity Central Index Key |
0000792935
|
|
Entity Tax Identification Number |
84-1227328
|
|
Entity Incorporation, State or Country Code |
CO
|
|
Entity Address, Address Line One |
950
Evernia Street
|
|
Entity Address, City or Town |
West Palm Beach
|
|
Entity Address, State or Province |
FL
|
|
Entity Address, Postal Zip Code |
33401
|
|
City Area Code |
(416)
|
|
Local Phone Number |
500-0020
|
|
Title of 12(b) Security |
Common shares
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GRST
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v3.24.1.1.u2
CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)
|
Mar. 31, 2024 |
Dec. 31, 2023 |
Current assets |
|
|
Cash |
$ 137,497
|
$ 68,573
|
Accounts receivable, net |
356,929
|
313,338
|
Prepaid expenses |
12,249
|
18,159
|
Other current assets |
3,158
|
3,030
|
Total current assets |
509,833
|
403,100
|
Non-current assets |
|
|
Property and equipment |
519,152
|
508,401
|
Intangible assets, net |
805,457
|
894,952
|
Right of use assets |
9,316,039
|
9,323,723
|
Deposits paid |
409,000
|
389,000
|
Total non-current assets |
11,049,648
|
11,116,076
|
Total assets |
11,559,481
|
11,519,176
|
Current liabilities |
|
|
Accounts payable and accrued liabilities |
336,401
|
352,101
|
Convertible notes, net of discounts |
4,471,232
|
4,419,927
|
Short-term notes |
1,037,617
|
680,672
|
Receivables funding |
101,848
|
211,961
|
Government assistance loans |
14,999
|
14,962
|
Operating lease liability |
44,485
|
38,563
|
Finance lease liability |
8,570
|
8,426
|
Related party payables |
2,660,190
|
2,572,292
|
Total current liabilities |
8,675,342
|
8,298,904
|
Non-current liabilities |
|
|
Government assistance loans |
16,732
|
20,520
|
Operating lease liability |
9,427,628
|
9,383,557
|
Finance lease liability |
14,262
|
16,475
|
Total non-current liabilities |
9,458,622
|
9,420,552
|
Total liabilities |
18,133,964
|
17,719,456
|
Preferred stock - Series A; $0.01 par value, 10,000,000 authorized, 4,000,000 shares issued and outstanding as of March 31, 2024 and December 31, 2023 |
40,000
|
40,000
|
Common stock - $0.01 par value, 10,000,000,000 shares authorized; 3,729,053,805 and 3,729,053,805 shares issued and outstanding as of March 31, 2024 and December 31, 2023, respectively |
37,290,539
|
37,290,539
|
Additional paid-in capital |
26,187,925
|
26,187,925
|
Discount for shares issued below par value |
(27,363,367)
|
(27,363,367)
|
Accumulated deficit |
(42,729,580)
|
(42,355,377)
|
Total stockholders’ deficit |
(6,574,483)
|
(6,200,280)
|
Total liabilities and stockholders’ deficit |
11,559,481
|
11,519,176
|
Series B Preferred Stock [Member] |
|
|
Non-current liabilities |
|
|
Preferred stock - Series A; $0.01 par value, 10,000,000 authorized, 4,000,000 shares issued and outstanding as of March 31, 2024 and December 31, 2023 |
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v3.24.1.1.u2
CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - $ / shares
|
Mar. 31, 2024 |
Dec. 31, 2023 |
Preferred Stock, Par or Stated Value Per Share |
$ 0.01
|
$ 0.01
|
Preferred Stock, Shares Authorized |
10,000,000
|
10,000,000
|
Preferred Stock, Shares Issued |
4,000,000
|
4,000,000
|
Preferred Stock, Shares Outstanding |
4,000,000
|
4,000,000
|
Common Stock, Par or Stated Value Per Share |
$ 0.01
|
$ 0.01
|
Common Stock, Shares Authorized |
10,000,000,000
|
10,000,000,000
|
Common Stock, Shares, Issued |
3,729,053,805
|
3,729,053,805
|
Common Stock, Shares, Outstanding |
3,729,053,805
|
3,729,053,805
|
Series B Preferred Stock [Member] |
|
|
Preferred Stock, Par or Stated Value Per Share |
$ 1.00
|
$ 1.00
|
Preferred Stock, Shares Authorized |
10,000,000
|
10,000,000
|
Preferred Stock, Shares Issued |
400,000
|
400,000
|
Preferred Stock, Shares Outstanding |
400,000
|
400,000
|
X |
- DefinitionFace amount or stated value per share of common stock.
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v3.24.1.1.u2
UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)
|
3 Months Ended |
Mar. 31, 2024 |
Mar. 31, 2023 |
Income Statement [Abstract] |
|
|
Revenues |
$ 1,300,100
|
$ 1,300,046
|
Operating expenses |
|
|
General and administrative |
274,546
|
241,237
|
Rent expense |
265,132
|
114,564
|
Management fees |
|
27,500
|
Professional fees |
150,550
|
111,204
|
Salaries and wages |
727,741
|
592,036
|
Depreciation and amortization expense |
111,206
|
138,479
|
Total operating expenses |
1,529,175
|
1,225,020
|
Operating loss (income) |
(229,075)
|
75,026
|
Other (expense) income |
|
|
Interest income |
575
|
|
Interest expense |
(93,186)
|
(157,096)
|
Amortization of debt discount |
(63,162)
|
(76,921)
|
Foreign exchange movements |
10,645
|
(2,955)
|
Loss before taxation |
(374,203)
|
(161,946)
|
Taxation |
|
(13,771)
|
Net loss |
374,203
|
(175,717)
|
Net income attributable to non-controlling interest |
|
(2,968)
|
Net loss attributable to Ethema Health Corporation Stockholders’ |
(374,203)
|
(178,685)
|
Preferred stock dividend |
|
(23,419)
|
Net loss available to common shareholders of Ethema Health Corporation |
(374,203)
|
(202,104)
|
Accumulated other comprehensive (loss) income |
|
|
Foreign currency translation adjustment |
|
(1,504)
|
Total comprehensive loss |
$ (374,203)
|
$ (203,608)
|
Basic and diluted loss per common share |
$ (0.00)
|
$ (0.00)
|
Weighted average common shares outstanding – Basic and diluted |
3,729,053,805
|
3,729,053,805
|
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v3.24.1.1.u2
UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' DEFICIT - USD ($)
|
Series A Preferred Stock [Member] |
Common Stock [Member] |
Additional Paid-in Capital [Member] |
Discount To Par Value 1 [Member] |
Comprehensive Income [Member] |
Retained Earnings [Member] |
Total |
Noncontrolling Interest [Member] |
Beginning balance, value at Dec. 31, 2022 |
$ 40,000
|
$ 37,290,539
|
$ 23,419,917
|
$ (27,363,367)
|
$ (5,065)
|
$ (43,484,751)
|
$ (9,232,543)
|
$ 870,184
|
Balance at Dec. 31, 2022 |
4,000,000
|
3,729,053,805
|
|
|
|
|
|
|
Net loss |
|
|
|
|
|
(178,685)
|
(175,717)
|
2,968
|
Foreign currency translation |
|
|
|
|
(1,504)
|
|
(1,504)
|
|
Dividends accrued |
|
|
|
|
|
(23,419)
|
(23,419)
|
|
Ending balance, value at Mar. 31, 2023 |
$ 40,000
|
$ 37,290,539
|
23,419,917
|
(27,363,367)
|
(6,569)
|
(43,686,855)
|
(9,433,183)
|
$ 873,152
|
Balance at Mar. 31, 2023 |
4,000,000
|
3,729,053,805
|
|
|
|
|
|
|
Beginning balance, value at Dec. 31, 2023 |
$ 40,000
|
$ 37,290,539
|
26,187,925
|
(27,363,367)
|
|
(42,355,377)
|
(6,200,280)
|
|
Balance at Dec. 31, 2023 |
4,000,000
|
3,729,053,805
|
|
|
|
|
|
|
Net loss |
|
|
|
|
|
(374,203)
|
(374,203)
|
|
Ending balance, value at Mar. 31, 2024 |
$ 40,000
|
$ 37,290,539
|
$ 26,187,925
|
$ (27,363,367)
|
|
$ (42,729,580)
|
$ (6,574,483)
|
|
Balance at Mar. 31, 2024 |
4,000,000
|
3,729,053,805
|
|
|
|
|
|
|
X |
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v3.24.1.1.u2
UNAUDITED CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS - USD ($)
|
3 Months Ended |
Mar. 31, 2024 |
Mar. 31, 2023 |
Operating activities |
|
|
Net loss |
$ (374,203)
|
$ (175,717)
|
Adjustment to reconcile consolidated net loss to net cash (used in) provided by operating activities: |
|
|
Depreciation and amortization expense |
111,206
|
138,479
|
Amortization of debt discount |
63,162
|
76,921
|
Amortization of right of use asset |
7,684
|
70,219
|
Deferred taxation movement |
|
(15,532)
|
Changes in operating assets and liabilities |
|
|
Accounts receivable |
87,048
|
(151,744)
|
Prepaid expenses |
5,910
|
10,576
|
Other current assets |
(127)
|
(64,476)
|
Accounts payable and accrued liabilities |
(56,642)
|
251,384
|
Operating lease liabilities |
49,993
|
(68,413)
|
Taxes payable |
|
34,177
|
Net cash (used in) provided by operating activities |
(105,969)
|
105,874
|
Investing activities |
|
|
Deposits paid |
(20,000)
|
(50,000)
|
Purchase of property and equipment |
(32,462)
|
(52,418)
|
Net cash used in investing activities |
(52,462)
|
(102,418)
|
Financing activities |
|
|
Repayment of mortgage |
|
(29,300)
|
Proceeds from receivables funding |
|
190,000
|
Repayment of receivables funding |
(146,067)
|
(204,133)
|
Repayment of convertible notes |
|
(10,000)
|
Proceeds from promissory notes |
302,000
|
|
Repayment of government assistance loans |
(3,748)
|
(3,449)
|
Repayment of finance leases |
(2,069)
|
(1,944)
|
Proceeds from related party notes |
87,898
|
|
Repayment of related party notes |
|
(58,917)
|
Net cash provided by (used in) financing activities |
238,014
|
(117,743)
|
Effect of exchange rate on cash |
(10,659)
|
1,110
|
Net change in cash |
68,924
|
(113,177)
|
Beginning cash balance |
68,573
|
140,757
|
Ending cash balance |
137,497
|
27,580
|
Supplemental cash flow information |
|
|
Cash paid for interest |
3,488
|
53,310
|
Cash paid for income taxes |
|
|
X |
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v3.24.1.1.u2
Nature of business
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3 Months Ended |
Mar. 31, 2024 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
Nature of business |
1. Nature
of business
Since
2010, the Company has operated addiction treatment centers. Initially the Company operated an addiction treatment center in Ontario Canada
under its Greenestone Muskoka clinic, which was sold on February 14, 2017. Simultaneously with this sale the Company purchased buildings
and operated an addiction treatment center in Delray Beach Florida under its Addiction recovery Institute of America subsidiary with
a license obtained in December 2016, initially though owned properties in Delray Beach and subsequently though leased properties in West
Palm Beach, Florida. Since June 30, 2020, the Company has been actively involved in the management of a treatment center operated by
Evernia in West Palm Beach Florida. On July 1, 2021, the Company closed on the acquisition of 75% of ATHI, which owns 100% of Evernia,
once the probationary approval of a license was obtained from the Department of Children and Family Services of Florida. Evernia is currently
the only active treatment center operated by the Company.
The
Company sold its real estate on which its Greenstone Muskoka clinic operated during the prior year.
Non-binding
Letter of Intent (”LOI”) to acquire assets and assignment of lease and sub lease for Boca cove Detox Center
On
March 22, 2024, the Company executed a LOI to acquire certain assets, including furniture, equipment inventory and supplies of Boca Cove
Detox, LLC, along with the assignment of lease and sub-lease for premises located at 899 Meadow Avenue, Boca Raton, Florida.
The
purchase price is $240,000 with monthly repayment of $20,000 per month beginning on the Effective Date, defined below, of the agreement
for a period of 12 months. The Company paid a non-refundable Exclusivity Deposit (“Exclusivity Deposit”) to the Seller, which
deposit will be applied to the purchase price. In addition, upon the execution of the transaction documents, the Company will pay to
the seller a Security Deposit (“Security Deposit”) of $83,393 which will be applied to the purchase price if the assignment
of the lease is completed within 12 months of the effective date, if not completed within 11 months of the effective date, than $20,000
will be applied to the 12 installment of the purchase price, with the remaining balance of $63,393 remaining as the Security Deposit
and applied to the last month of the sub-lease agreement.
The
Effective Date is the earlier of the Company obtaining a license for the premises or 30 days from the signing of the LOI and the payment
of the Exclusivity Deposit.
The
Exclusivity period is to last as long as the parties are negotiating the terms of the transaction documents or 30 days from the date
of execution of the LOI, which was executed on Match 25, 2024, whichever date is later.
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- DefinitionThe entire disclosure for the nature of an entity's business, major products or services, principal markets including location, and the relative importance of its operations in each business and the basis for the determination, including but not limited to, assets, revenues, or earnings. For an entity that has not commenced principal operations, disclosures about the risks and uncertainties related to the activities in which the entity is currently engaged and an understanding of what those activities are being directed toward.
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v3.24.1.1.u2
Summary of significant accounting policies
|
3 Months Ended |
Mar. 31, 2024 |
Accounting Policies [Abstract] |
|
Summary of significant accounting policies |
2. Summary
of significant accounting policies
Financial
Reporting
The
(a) unaudited condensed consolidated balance sheets as of March 31, 2024, and as of December 31, 2023, which has been derived from audited
consolidated financial statements, and (b) the unaudited condensed consolidated statements of operations, stockholders’ deficit
and cash flows of the Company, have been prepared in accordance with accounting principles generally accepted in the United
States (“US GAAP”) for interim financial information and the instructions to Form 10-Q and Rule 8-03 of Regulation S-X. Accordingly,
they do not include all of the information and footnotes required by US GAAP for complete financial statements. In the opinion of management,
all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating
results for the three months ended March 31, 2024 are not necessarily indicative of results that may be expected for the year ending
December 31, 2024. These unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated
financial statements and notes thereto included in the Company’s Form 10-K for the year ended December 31, 2023, filed with the
Securities and Exchange Commission (“SEC”) on May 7, 2024.
All
amounts referred to in the notes to the unaudited condensed consolidated financial statements are in United States Dollars ($) unless
stated otherwise.
a) Use
of Estimates
The
preparation of unaudited condensed consolidated financial statements in conformity with US GAAP requires management to make estimates
and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the
date of the unaudited condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting
periods. Actual results could differ from those estimates.
b) Principles
of consolidation and foreign translation
The
accompanying unaudited condensed consolidated financial statements include the accounts of the Company and all of its subsidiaries. All
intercompany transactions and balances have been eliminated on consolidation.
In
the prior year, certain of the Company’s subsidiaries functional currency was the Canadian dollar, while the Company’s reporting
currency is the U.S. dollar. All transactions initiated in Canadian dollars are translated into US dollars in accordance with ASC 830,
“Foreign Currency Translation” as follows:
|
● |
Monetary
assets and liabilities at the rate of exchange in effect at the balance sheet date. |
|
● |
Certain
non-monetary assets and liabilities and equity at historical rates. |
|
● |
Revenue
and expense items and cash flows at the average rate of exchange prevailing during the year. |
Adjustments
arising from such translations are deferred until realization and are included as a separate component of stockholders’ deficit
as a component of accumulated other comprehensive income or loss. Therefore, translation adjustments are not included in determining
net income (loss) but reported as other comprehensive income (loss).
For
foreign currency transactions, the Company translates these amounts to the Company’s functional currency at the exchange rate effective
on the invoice date. If the exchange rate changes between the time of purchase and the time actual payment is made, a foreign exchange
transaction gain or loss results which is included in determining net income for the year.
On
June 30, 2023, the Company disposed on Cranberry Cove Holdings whose functional currency was Canadian Dollars, all remaining subsidiaries
have the U.S. dollar as a functional currency.
The relevant translation rates for the prior year were as follows: For the three months ended March
31, 2023, a closing rate of CDN$1 equals US$0.7389 and an average exchange rate of CDN$1 equals US$0.7394.
c) Cash
and cash equivalents
For
purposes of the statements of cash flows, the Company considers all highly liquid instruments purchased with a maturity of three months
or less and money market accounts to be cash equivalents. The Company maintains cash and cash equivalents with several financial institutions
in the USA and Canada. There were no cash equivalents at March 31, 2024 and December 31, 2023.
The
Company primarily places cash balances in the USA with high-credit quality financial institutions located in the United States which
are insured by the Federal Deposit Insurance Corporation up to a limit of $250,000 per
institution, in Canada which are insured by the Canadian Deposit Insurance Corporation up to a limit of CDN$100,000 per institution.
d) Accounts
receivable
Accounts
receivable primarily consists of amounts due from third-party payors (non-governmental) and private pay patients and is recorded net
of allowances for doubtful accounts and contractual discounts. The Company’s ability to collect outstanding receivables is critical
to its results of operations and cash flows. Accordingly, accounts receivable reported in the Company’s unaudited condensed consolidated
financial statements is recorded at the net amount expected to be received. The Company’s primary collection risks are (i) the
risk of overestimating net revenues at the time of billing that may result in the Company receiving less than the recorded receivable,
(ii) the risk of non-payment as a result of commercial insurance companies denying claims, (iii) the risk that patients will
fail to remit insurance payments to the Company when the commercial insurance company pays out-of-network claims directly to the patient,
(iv) resource and capacity constraints that may prevent the Company from handling the volume of billing and collection issues in
a timely manner, (v) the risk that patients do not pay the Company for their self-pay balances (including co-pays, deductibles and
any portion of the claim not covered by insurance) and (vi) the risk of non-payment from uninsured patients.
e) Allowance
for credit losses, Contractual and Other Discounts
The
Company recognizes revenue based on historical collections received from healthcare providers, recognizing only a percentage of revenues
actually billed. Effectively recognizing revenue net of any expected billing differentials. Based on the Company’s collection experience,
the percentage of revenue recognized is adjusted on a periodic basis, thereby taking into account expected credit losses in the revenue
recognition process. The revenue we recognize is already net of expected credit losses.
We
constantly evaluate our collections experience and consider the market conditions and current economic developments facing the Company’s
operations . We have not experienced significantly different collections to revenues we have recognized and we have not seen any deterioration
in the payment patterns from the healthcare providers that the Company works with, we cannot predict with any certainty that the payment
patterns the Company experiences may change and we may be required to adjust the percentage of revenue recognized.
f) Leases
The Company
accounts for leases in terms of ASC 842. In terms of ASC 842, the Company assesses whether any asset based leases entered into for periods
longer than twelve months meet the definition of financial leases or operation leases, by evaluating the terms of the lease, including
the following; the duration of the lease; the implied interest rate in the lease; the cash flows of the lease; and whether the Company
intends to retain ownership of the asset at the end of the lease term.
Leases
which imply that the Company will retain ownership at the end of the lease term are classified as financial leases, are included in property
and equipment with a corresponding financial liability raised at the date of lease inception. Interest incurred on financial leases are
expensed using the effective interest rate method.
Leases
which imply that the Company will not acquire the asset at the end of the lease term are classified as operating leases, the Company’s
right to use the asset is reflected as a non-current right of use asset with a corresponding operational lease liability raised at the
date of lease inception. The right of use asset and the operational lease liability are amortized over the right of use period using
the effective interest rate implied in the operating lease agreement.
Property
and equipment is recorded at cost. Depreciation is calculated on the straight-line basis over the estimated life of the asset.
h) Long
Lived Assets
The Company
evaluates the carrying value of its long-lived assets for impairment by comparing the expected undiscounted future cash flows of the
assets to the net book value of the assets when events or circumstances indicate that the carrying amount of a long-lived asset may not
be recoverable. If the expected undiscounted future cash flows are less than the net book value of the assets, the excess of the net
book value over the estimated fair value will be charged to earnings.
Fair value
is based upon discounted cash flows of the assets at a rate deemed reasonable for the type of asset and prevailing market conditions,
appraisals, and, if appropriate, current estimated net sales proceeds from pending offers.
i) Intangible
assets
Intangible
assets are stated at acquisition cost less accumulated amortization, if applicable, less any adjustments for impairment losses.
Amortization
is charged on a straight-line basis over the estimated remaining useful lives of the individual intangibles. Where intangibles are deemed
to be impaired the Company recognizes an impairment loss measured as the difference between the estimated fair value of the intangible
and its book value.
Licenses
to provide substance abuse rehabilitation services are amortized over the expected life of the contract, including any anticipated renewals.
The Company expects its licenses to remain in operation for a period of five years.
ETHEMA
HEALTH CORPORATION
NOTES
TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
j) Derivatives
The
Company evaluates embedded conversion features within convertible debt under ASC 815 “Derivatives and Hedging” to determine
whether the embedded conversion feature should be bifurcated from the host instrument and accounted for as a derivative at fair value
with changes in fair value recorded in earnings. The Company previously used a Black Scholes Option Pricing model to estimate the fair
value of convertible debt conversion features at the end of each applicable reporting period. Changes in the fair value of these derivatives
during each reporting period were included in the statements of operations. Inputs into the Black Scholes Option Pricing model require
estimates, including such items as estimated volatility of the Company’s stock, risk free interest rate and the estimated life
of the financial instruments being fair valued.
k) Financial
instruments
The
Company initially measures its financial assets and liabilities at fair value. The Company subsequently measures all its financial assets
and financial liabilities at amortized cost.
Financial
assets measured at amortized cost include cash and accounts receivable.
Financial
liabilities measured at amortized cost include bank indebtedness, accounts payable and accrued liabilities, harmonized sales tax payable,
withholding taxes payable, convertible notes payable, loans payable and related party notes.
Financial
assets measured at cost are tested for impairment when there are indicators of impairment. The amount of the write-down is recognized
in net income. The previously recognized impairment loss may be reversed to the extent of the improvement, directly or by adjusting the
allowance account, provided it is no greater than the amount that would have been reported at the date of the reversal had the impairment
not been recognized previously. The amount of the reversal is recognized in net income. The Company recognizes its transaction costs
in net income in the period incurred. However, financial instruments that will not be subsequently measured at fair value are adjusted
by the transaction costs that are directly attributable to their origination, issuance or assumption.
FASB
ASC 820 defines fair value, establishes a framework for measuring fair value in accordance with generally accepted accounting principles,
and expands disclosures about fair value measurements. ASC 820 establishes a three- tier fair value hierarchy, which prioritizes the
inputs used in measuring fair value as follows:
|
· |
Level 1. Observable
inputs such as quoted prices in active markets; |
| |
|
|
· |
Level 2. Inputs,
other than the quoted prices in active markets, that are observable either directly or indirectly; and |
|
|
|
· |
Level 3. Unobservable
inputs in which there is little or no market data, which requires the reporting entity to develop its own assumptions. |
The
Company measures its convertible debt and derivative liabilities associated therewith at fair value. These liabilities are revalued periodically
and the resultant gain or loss is realized through the consolidated Statement of Operations and Comprehensive Loss
l) Related
parties
Parties
are considered to be related to the Company if the parties directly or indirectly, through one or more intermediaries, control, are controlled
by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members
of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if
one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting
parties might be prevented from fully pursuing its own separate interests. The Company discloses all related party transactions. All
transactions are recorded at fair value of the goods or services exchanged.
ETHEMA HEALTH CORPORATION
NOTES
TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
m) Revenue
recognition
ASC
606 requires companies to exercise more judgment and recognize revenue using a five-step process.
The
Company’s provision for doubtful accounts are recorded as a direct reduction to revenue instead of being presented as a separate
line item on the consolidated statements of operations and comprehensive loss.
As
our performance obligations relate to contracts with a duration of one year or less, the Company elected the optional exemption in ASC
606-10-50-14(a). Therefore, the Company is not required to disclose the transaction price for the remaining performance obligations at
the end of the reporting period or when the Company expects to recognize the revenue. The Company has minimal unsatisfied performance
obligations at the end of the reporting period as our patients typically are under no obligation to remain admitted in our facilities.
The
Company receives payments from the following sources for services rendered in our U.S. Facility: (i) commercial insurers; and (ii) individual
patients and clients. As the period between the time of service and time of payment is typically one year or less, the Company elected
the practical expedient under ASC 606-10-32-18 and does not adjust for the effects of a significant financing component.
The
Company derives a significant portion of its revenue from other payors that receive discounts from established billing rates. The various
managed care contracts under which these discounts must be calculated are complex, subject to interpretation and adjustment, and may
include multiple reimbursement mechanisms for different types of services provided in the Company’s inpatient facilities and cost
settlement provisions. Management estimates the transaction price on a payor-specific basis given its interpretation of the applicable
regulations or contract terms. The services authorized and provided and related reimbursement are often subject to interpretation that
could result in payments that differ from the Company’s estimates. Additionally, updated regulations and contract renegotiations
occur frequently, necessitating regular review and assessment of the estimation process by management.
Settlements
with third-party payors are estimated and recorded in the period in which the related services are rendered and are adjusted in future
periods as final settlements are determined. In the opinion of management, adequate provision has been made for any adjustments and final
settlements. However, there can be no assurance that any such adjustments and final settlements will not have a material effect on the
Company’s financial condition or results of operations. The Company’s receivables were $356,929 and $313,338 at March 31,
2024 and December 31, 2023, respectively. Management believes that these receivables are properly stated and are not likely to be settled
for a significantly different amount.
The
Company’s revenues are recognized when control of the promised goods or services are transferred to a customer, in an amount that
reflects the consideration that the Company expects to receive in exchange for those services. The Company derives its revenues from
the sale of its services. The Company applies the following five steps in order to determine the appropriate amount of revenue to
be recognized as it fulfills its obligations under each of its revenue transactions:
|
i. |
identify the contract with a customer; |
|
ii. |
identify the performance obligations in the contract; |
|
iii. |
determine the transaction price; |
|
iv. |
allocate the transaction price to performance obligations in the contract; and |
|
v. |
recognize revenue as the performance obligation is satisfied. |
n) Income
taxes
The
Company accounts for income taxes under the provisions of ASC Topic 740, “Income Taxes”. Under ASC Topic
740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the consolidated
financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred income taxes are provided
using the liability method. Under this method, deferred income taxes are recognized for the tax consequences of temporary differences
by applying enacted statutory rates applicable to future years to differences between the financial statement carrying amounts and the
tax bases of existing assets and liabilities. The tax basis of an asset or liability is the amount attributed to that asset or liability
for tax purposes. The effect on deferred taxes of a change in tax rates is recognized in income in the period of change. A valuation
allowance is provided to reduce the amount of deferred tax assets if it is considered more likely than not that some portion of, or all
of, the deferred tax assets will not be realized.
ASC Topic
740 contains a two-step approach to recognizing and measuring uncertain tax positions taken or expected to be taken in a tax return.
The first step is to determine if the weight of available evidence indicates that it is more likely than not that the tax position will
be sustained in an audit, including resolution of any related appeals or litigation processes. The second step is to measure the tax
benefit as the largest amount that is more than 50% likely to be realized upon ultimate settlement. The Company recognizes interest and
penalties accrued on unrecognized tax benefits within general and administrative expense. To the extent that accrued interest and penalties
do not ultimately become payable, amounts accrued will be reduced and reflected as a reduction in general and administrative expenses
in the period that such determination is made. The tax returns for fiscal 2019, through 2023 are subject to audit or review by the US
tax authorities.
o) Net
income per Share
Basic
net income per share is computed on the basis of the weighted average number of common stock outstanding during the year.
Diluted
net income per share is computed on the basis of the weighted average number of common stock and common stock equivalents outstanding.
Dilutive securities having an anti-dilutive effect on diluted net income per share are excluded from the calculation.
Dilution
is computed by applying the treasury stock method for options and warrants. Under this method, “in-the money” options and
warrants are assumed to be exercised at the beginning of the period (or at the time of issuance, if later), and as if funds obtained
thereby were used to purchase common stock at the average market price during the period. Dilution is computed by applying the if-converted
method for convertible preferred stocks. Under this method, convertible preferred stock is assumed to be converted at the beginning of
the period (or at the time of issuance, if later), and preferred dividends (if any) will be added back to determine income applicable
to common stock. The shares issuable upon conversion will be added to weighted average number of common stock outstanding. Conversion
will be assumed only if it reduces earnings per share (or increases loss per share).
p) Stock-based
compensation
Stock-based
compensation cost is measured at the grant date, based on the estimated fair value of the award and is recognized as expense over the
employee’s requisite service period or vesting period on a straight-line basis. Stock-based compensation expense recognized in
the unaudited condensed consolidated statements of operations is based on awards ultimately expected to vest and has been reduced for
estimated forfeitures. This estimate will be revised in subsequent periods if actual forfeitures differ from those estimates. We have
no awards with performance conditions and no awards dependent on market conditions.
There
were no stock-based compensation awards that vested during the three months ended March 31, 2024 and 2023 and there was no stock-based
compensation recorded in the unaudited condensed consolidated financial statements.
q) Financial
instruments risks
The
Company is exposed to various risks through its financial instruments. The following analysis provides a measure of the Company’s
risk exposure and concentrations at the balance sheet dates, March 31, 2024 and December 31, 2023.
Credit
risk is the risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an
obligation. Financial instruments that subject the Company to credit risk consist primarily of accounts receivable.
Credit
risk associated with accounts receivable is mitigated as only a percentage of the revenue billed to health insurance companies is recognized
as income until such time as the actual funds are collected. The revenue is concentrated amongst several health insurance companies located
in the US.
In
the opinion of management, credit risk with respect to accounts receivable is assessed as low.
Liquidity
risk is the risk the Company will not be able to meet its financial obligations as they fall due. The Company is exposed to liquidity
risk through its working capital deficiency of approximately $8.2 million, and an accumulated deficit of approximately $42.7 million.
The Company is dependent upon the raising of additional capital to implement its business plan. There is no assurance that the Company
will be successful with future financing ventures, and the inability to secure such financing may have a material adverse effect on the
Company’s financial condition. In the opinion of management, liquidity risk is assessed as high, material and remains unchanged
from the prior year.
Market
risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices.
Market risk comprises of three types of risk: interest rate risk, currency risk, and other price risk. The Company is exposed to interest
rate risk.
Interest
rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market
interest rates. The Company is exposed to interest rate risk on its convertible debt, short term loans, third party loans and government
assistance loans as of March 31, 2024. In the opinion of management, interest rate risk is assessed as moderate.
Currency
risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange
rates. The Company has minimal disclosure to certain foreign currency payables and loans.
Other
price risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market
prices (other than those arising from interest rate risk or currency risk), whether those changes are caused by factors specific to the
individual financial instrument or its issuer, or factors affecting all similar financial instruments traded in the market. In the opinion
of management, the Company is not exposed to this risk and remains unchanged from the prior year.
r) Recent
accounting pronouncements
The
Financial Accounting Standards Board (“FASB”) issued additional updates during the three months ended March 31, 2024. None
of these standards are either applicable to the Company or require adoption at a future date and none are expected to have a material
impact on the Company’s consolidated financial statements upon adoption.
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- DefinitionThe entire disclosure for all significant accounting policies of the reporting entity.
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v3.24.1.1.u2
Going concern
|
3 Months Ended |
Mar. 31, 2024 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
Going concern |
3. Going
concern
The
Company’s unaudited condensed consolidated financial statements have been prepared in accordance with US GAAP applicable to a going
concern, which assumes that the Company will be able to meet its obligations and continue its operations in the normal course of business.
At March 31, 2024 the Company has a working capital deficiency of $8.2 million, and total liabilities in excess of assets in the
amount of $6.6 million. Management believes that current available resources will not be sufficient to fund the Company’s
planned expenditures over the next 12 months. These factors, individually and collectively indicate that a material uncertainty exists
that raises substantial doubt about the Company's ability to continue as a going concern for one year from the date of issuance of these
condensed interim consolidated financial statements.
The
Company will be dependent upon the raising of additional capital through placement of common shares, and/or debt financing in order to
implement its business plan and generating sufficient revenue in excess of costs. If the Company raises additional capital through the
issuance of equity securities or securities convertible into equity, stockholders will experience dilution, and such securities may have
rights, preferences or privileges senior to those of the holders of common stock or convertible senior notes. If the Company raises additional
funds by issuing debt, the Company may be subject to limitations on its operations, through debt covenants or other restrictions. If
the Company obtains additional funds through arrangements with collaborators or strategic partners, the Company may be required to relinquish
its rights to certain geographical areas, or techniques that it might otherwise seek to retain. There is no assurance that the Company
will be successful with future financing ventures, and the inability to secure such financing may have a material adverse effect on the
Company’s financial condition. These unaudited condensed consolidated financial statements do not include any adjustments to the
amounts and classifications of assets and liabilities that might be necessary should the Company be unable to continue as a going concern.
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- DefinitionThe entire disclosure when substantial doubt is raised about the ability to continue as a going concern. Includes, but is not limited to, principal conditions or events that raised substantial doubt about the ability to continue as a going concern, management's evaluation of the significance of those conditions or events in relation to the ability to meet its obligations, and management's plans that alleviated or are intended to mitigate the conditions or events that raise substantial doubt about the ability to continue as a going concern.
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v3.24.1.1.u2
Disposal of subsidiary
|
3 Months Ended |
Mar. 31, 2024 |
Disposal Of Subsidiary |
|
Disposal of subsidiary |
4. Disposal
of subsidiary
On
June 30, 2023, the Company entered into an exchange agreement with Leonite Capital, LLC, whereby it exchanged the 400,000 Series B shares
with a value of $400,000 plus accrued dividends thereon of $61,184 for its entire shareholding in its property-owning subsidiary, Cranberry
Cove Holdings. The Series B shares were cancelled upon consummation of the transaction.
Immediately
prior to the disposal of Cranberry Cove Holdings, the Company assumed the loan owed to a third party of $779,005 and the loan owing to
Leon Developments of $1,973,837, Leon developments, a related party, owned by the Company’s CEO, Shawn Leon. In addition, the Company
forgave the intercompany debt owing by Cranberry Cove Holdings of $4,566,848.
The
assets and liabilities disposed of were as follows:
| |
Net
book value |
Assets | |
| | |
Other
receivables | |
$ | 12,015 | |
Property
and equipment | |
| 2,420,499 | |
| |
| 2,432,514 | |
Liabilities | |
| | |
Accounts
payable and accrued liabilities | |
| (196,859 | ) |
Government
assistance loans | |
| (45,317 | ) |
Mortgage
loan | |
| (3,525,223 | ) |
| |
| (3,767,399 | ) |
| |
| | |
Disposal
of subsidiary to related party – recorded as additional paid in capital | |
$ | (1,334,885 | ) |
The
minority shareholders interest related to the Series A preferred stock in Cranberry Cove Holdings was recorded as a deemed contribution
to the Company and credited to additional paid in capital, resulting in a total credit to additional paid in capital of $2,034,885.
The
cancellation of the Series B shares, were owned by Leonite Capital, a related party, was deemed to be an extinguishment of debt by a
related party and recorded as a credit to additional paid in capital of $461,184.
|
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v3.24.1.1.u2
Property and equipment
|
3 Months Ended |
Mar. 31, 2024 |
Property, Plant and Equipment [Abstract] |
|
Property and equipment |
5. Property
and equipment
Acquisition
and simultaneous disposition of property
On
October 3, 2022 the Company entered into a purchase and sale agreement with Evernia Station Limited Partnership for the purchase of 950
Evernia Street, West Palm Beach, Florida (“950”), the property in which it operates its treatment center, for gross proceeds
of $5,500,000. (“Purchase Agreement”). The closing was originally scheduled for February 1, 2023, however through a series
of 6 addendums to the Purchase Agreement requiring the payment of a total $180,000 in extension fees, the Closing was extended to August
3, 2023.
On
February 27, 2023 the Company signed a listing agreement with Stream Capital Partners listing 950 for sale at a price of $9,568,000 with
the intention of identifying a buyer that would purchase and then potentially enter into a lease agreement with the Company.
On
May 4, 2023 the Company signed a Letter of Intent with Pontus Net Lease Advisers, LLC to sell 950 for $8,500,000 and lease the property
to the Company for a term of twenty years with two ten-year extensions. On May 19, 2023, the Company signed a purchase and sale agreement
with Pontus Net Lease Advisors to sell 950 for $8,500,000. On August 4, 2023, the Company completed both the purchase of 950 from Evernia
Station Limited Partnership and the subsequent sale of 950 to Pontus Net Lease Advisors, LLC.
Simultaneously
with the closing of the purchase and sale agreements, on August 4, 2023, the Company entered into a long-term lease for 950 with an initial
term of twenty years, and two ten-year extension options. The lessor is Pontus EHC Palm Beach, LLC , a Delaware limited liability company
and a portfolio company of Pontus Net Lease Advisors, LLC. The lease is absolutely net and the lease cost for the initial year is $748,000
paid monthly. The lease increases at a rate of 2.75% per year for a total term lease obligation of $19,595,653 over the initial twenty-year
term. The Lease is personally guaranteed by the Company President and the guarantee may be released after 5 years based on certain financial
and performance metrics being met.
The
Company paid gross proceeds of $1,449,000 to Leonite Capital and Leonite Fund I, LP in settlement of all amounts outstanding to both
entities, disclosed in notes 8 and 9 above. In addition, $65,450 was paid to Ed Blasiak to settle the convertible promissory note disclosed
in note 8 above, $179,474 was paid to Joshua Bauman to settle the convertible promissory note disclosed in note 8 above, and $260,548
was paid to Mirage Realty, LLC to settle the senior secured promissory note, disclosed in note 9 above.
The
details of the property purchase and subsequent sale are as follows:
| |
Amount |
Purchase
of 950 Evernia Street property | |
| | |
Purchase price | |
$ | 5,500,000 | |
Fees
and expenses related to property purchase | |
| 109,276 | |
Total
acquisition cost | |
| 5,609,276 | |
| |
| | |
Proceeds
on sale | |
| 8,500,000 | |
Fees and
expenses related to disposal of the property | |
| (406,552 | ) |
Net
proceeds on disposal of property | |
| 8,093,448 | |
| |
| | |
Gain
on sale of property | |
$ | 2,484,172 | |
Property
and equipment consists of the following:
|
|
|
|
March
31,
2024 |
|
December
31,
2023 |
|
|
Useful
lives |
|
Cost |
|
Accumulated
depreciation |
|
Net
book value |
|
Net
book value |
Leasehold improvements |
|
Life of lease |
|
|
490,501 |
|
|
|
(100,054 |
) |
|
|
390,447 |
|
|
|
371,308 |
|
Furniture and fittings |
|
6 years |
|
|
152,235 |
|
|
|
(53,864 |
) |
|
|
98,371 |
|
|
|
104,715 |
|
Vehicles |
|
5 years |
|
|
55,949 |
|
|
|
(31,858 |
) |
|
|
24,091 |
|
|
|
26,889 |
|
Computer equipment |
|
3 years |
|
|
8,925 |
|
|
|
(2,682 |
) |
|
|
6,243 |
|
|
|
5,489 |
|
|
|
|
|
$ |
707,610 |
|
|
$ |
(188,458 |
) |
|
$ |
519,152 |
|
|
$ |
508,401 |
|
Depreciation
expense for the three months ended March 31, 2024 and 2023 was $21,711 and $48,494,
respectively.
On
June 30, 2023, the Company sold its interest in Cranberry Cove Holdings to Leonite Capital, which includes the land and property. Refer
Note 4 above.
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- DefinitionThe entire disclosure for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections.
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v3.24.1.1.u2
Intangibles
|
3 Months Ended |
Mar. 31, 2024 |
Goodwill and Intangible Assets Disclosure [Abstract] |
|
Intangibles |
6. Intangibles
Intangible
assets consist of the following:
|
|
Useful
lives |
|
March
31,
2024 |
|
December
31, 2023 |
|
|
|
|
Cost |
|
Accumulated
amortization |
|
Net
book value |
|
Net
book value |
Health care
Provider license |
|
5
years |
|
$ |
1,789,903 |
|
|
$ |
(984,446 |
) |
|
$ |
805,457 |
|
|
$ |
894,952 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
The
Company evaluates intangible assets for impairment on an annual basis during the last month of each year and at an interim date if indications
of impairment exist. Intangible asset impairment is determined by comparing the fair value of the asset to its carrying amount with an
impairment being recognized only when the fair value is less than carrying value and the impairment is deemed to be permanent in nature.
The
Company recorded $89,495 in amortization expense
for finite-lived assets for each of the three months ended March 31, 2024 and 2023.
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v3.24.1.1.u2
Leases
|
3 Months Ended |
Mar. 31, 2024 |
Leases |
|
Leases |
7. Leases
The
Company acquired ATHI on July 1, 2021, ATHI’s wholly owned subsidiary had entered into an operating lease agreement for certain
real property located at 950 Evernia Street, West
Palm Beach, Florida, with effect from February 1, 2019 for a period of three years, expiring on 1 February 2022. Under the terms
of the lease agreement, the lease was extended during October 2021 for a further 5-year period until 1 February 2027.
As
described in note 4 above, on October 3, 2022 the Company entered into a purchase and sale agreement with Evernia Station Limited Partnership
for the purchase of 950 Evernia Street, West Palm Beach, Florida, the property in which it operates its treatment center, for gross proceeds
of $5,500,000. On August 3, 2023, after 6 addendums to the agreement, the Company closed on the acquisition of the property. This resulted
in the termination of the lease with Evernia station, resulting in the reversal of the remaining right-of-use asset of $1,226,080 and
the associated operating lease liability of $1,328,803, which liability included $102,723 of accrued rental, which was offset against
the rental expense.
On
August 4, 2023, the Company entered into a long-term lease for 950 Evernia Street, West Palm Beach, Florida with an initial term of twenty
years, and two ten-year extension options. The lessor is Pontus EHC Palm Beach, LLC , a Delaware limited liability company and a portfolio
company of Pontus Net Lease Advisors, LLC. The lease is absolutely net and the lease cost for the initial year is $748,000 paid monthly.
The lease increases at a rate of 2.75% per year for a total term lease obligation of $19,595,653 over the initial twenty-year term. The
Lease is personally guaranteed by the Company President and the guarantee may be released after 5 years based on certain financial and
performance metrics being met. Due to the initial lease term of twenty years, the Company is not certain that the extension periods will
be exercised at this point in time and accordingly, these have been excluded from the present value of the minimum future lease payments.
To
determine the present value of minimum future lease payments for operating leases at August 4, 2023, the Company was required to estimate
a rate of interest that we would have to pay to borrow on a collateralized basis over a similar term in a similar economic environment
(the "incremental borrowing rate" or "IBR").
The
Company determined the appropriate IBR by identifying a reference rate and making adjustments that take into consideration financing
options and certain lease-specific circumstances. For the reference rate, the Company used the Fannie Mae, in excess of $3,000,000 rate
based on an 80% value to loan ratio, averaging the 15- and 30-year indicative rates, resulting in a rate of 7.70%. The Company determined
that 7.70% per annum was an appropriate incremental borrowing rate to apply to its real-estate operating lease.
The
present value of the future minimum lease payments was valued at $9,333,953 on August 4, 2023.
Right of use assets are included in the consolidated balance sheet are as follows:
| |
March
31, 2024 | |
December
31, 2023 |
Non-current
assets | |
| | | |
| | |
Right-of-use
assets – finance leases, net of depreciation, included in Property and equipment | |
$ | 24,091 | | |
$ | 26,889 | |
Right-of-use
assets - operating leases, net of amortization | |
$ | 9,316,039 | | |
$ | 9,323,723 | |
ETHEMA HEALTH CORPORATION
NOTES
TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
Lease
costs consists of the following:
| |
|
|
|
|
|
|
|
| |
Three
months ended March 31, |
| |
2024 | |
2023 |
Finance lease cost: | |
| | | |
| | |
Amortization of
right-of-use assets | |
$ | 2,797 | | |
$ | 2,797 | |
Interest
expense on finance lease liabilities | |
| 401 | | |
| 526 | |
| |
| 3,198 | | |
| 3,323 | |
| |
| | | |
| | |
Operating
lease cost | |
$ | 244,677 | | |
$ | 86,127 | |
Lease
cost | |
$ | 247,875 | | |
$ | 89,450 | |
Other
lease information:
|
|
|
|
|
|
|
|
|
|
|
Three months
ended March 31, |
|
|
2024 |
|
2023 |
Cash paid for amounts included in the measurement
of lease liabilities |
|
|
|
|
Operating cash flows from finance
leases |
|
$ |
(401 |
) |
|
$ |
(526 |
) |
Operating cash flows from operating leases |
|
|
(199,000 |
) |
|
|
(86,127 |
) |
Financing cash flows from
finance leases |
|
|
(2,057 |
) |
|
|
(1,944 |
) |
Cash paid for amounts
included in the measurement of lease liabilities |
|
$ |
(201,458 |
) |
|
$ |
(88,597 |
) |
|
|
|
|
|
|
|
|
|
Weighted average lease term – finance leases |
|
|
2 years and 7 months |
|
|
|
3 years and 7 months |
|
Weighted average remaining lease term – operating
leases |
|
|
19 years and 5 months |
|
|
|
3 years and 10 months |
|
|
|
|
|
|
|
|
|
|
Discount rate – finance leases |
|
|
6.59 |
% |
|
|
6.60 |
% |
Discount rate – operating leases |
|
|
7.70 |
% |
|
|
4.64 |
% |
Maturity
of Leases
Finance
lease liability
The
amount of future minimum lease payments under finance leases at March 31, 2024 is as follows:
|
|
Amount |
Remainder of 2024 |
|
$ |
7,372 |
|
2025 |
|
|
9,829 |
|
2026 |
|
|
6,195 |
|
2027 |
|
|
1,707 |
|
|
|
|
25,103 |
|
Imputed interest |
|
|
(2,271 |
) |
Total finance lease
liability |
|
$ |
22,832 |
|
Disclosed as: |
|
|
|
|
Current portion |
|
$ |
8,570 |
|
Non-Current portion |
|
|
14,262 |
|
Lease liability |
|
$ |
22,832 |
|
Operating
lease liability
The
amount of future minimum lease payments under operating leases are as follows:
|
|
Amount |
|
|
|
Remainder of 2024 |
|
$ |
567,856 |
|
2025 |
|
|
775,615 |
|
2026 |
|
|
796,945 |
|
2027 |
|
|
818,861 |
|
2028 |
|
|
841,379 |
|
2029 and thereafter |
|
|
15,358,663 |
|
Total undiscounted minimum future lease payments |
|
|
19,159,319 |
|
Imputed interest |
|
|
(9,687,206 |
) |
Total operating lease
liability |
|
$ |
9,472,113 |
|
|
|
|
|
|
Disclosed as: |
|
|
|
|
Current portion |
|
$ |
44,485 |
|
Non-Current portion |
|
|
9,427,628 |
|
Lease liability |
|
$ |
9,472,113 |
|
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v3.24.1.1.u2
Short-term Convertible Notes
|
3 Months Ended |
Mar. 31, 2024 |
Debt Disclosure [Abstract] |
|
Short-term Convertible Notes |
8. Short-term
Convertible Notes
The
short-term convertible notes consist of the following:
|
|
Interest
rate |
|
Maturity
Date |
|
Principal |
|
Interest |
|
March
31,
2024 |
|
December
31,
2023 |
Auctus Fund, LLC |
|
|
0.0 |
% |
|
On Demand |
|
|
70,000 |
|
|
|
— |
|
|
|
70,000 |
|
|
|
70,000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Joshua Bauman |
|
|
10.0 |
% |
|
August 9, 2024 |
|
|
120,776 |
|
|
|
3,993 |
|
|
|
124,769 |
|
|
|
121,766 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Series N convertible notes |
|
|
6.0 |
% |
|
December
31, 2024 to December 31, 2025 |
|
|
3,229,000 |
|
|
|
1,047,463 |
|
|
|
4,276,463 |
|
|
|
4,228,161 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ |
3,419,776 |
|
|
$ |
1,051,456 |
|
|
$ |
4,471,232 |
|
|
$ |
4,419,927 |
|
Auctus
Fund, LLC
On
August 7, 2019, the Company, entered into a Securities Purchase Agreement with Auctus Fund, LLC, pursuant to which the Company issued
a Convertible Promissory Note in the aggregate principal amount of $225,000. The Note had a maturity date of May 7, 2020 and
bore interest at the rate of ten percent per annum from the date on which the Note was issued until the same became due and payable,
whether at maturity or upon acceleration or by prepayment or otherwise. The Company had the right to prepay the Note in terms of agreement.
The outstanding principal amount of the Note is convertible at any time and from time to time at the election of Auctus Fund, LLC during
the period beginning on the date that is 180 days following the issue date into shares of the Company’s common stock at a conversion
price equal to 60% of the lowest closing bid price of the Company’s common stock for the thirty trading days prior to conversion.
On
June 15, 2020, The Company entered into an amended agreement with Auctus whereby the Company agreed to discharge the principal amount
of the note by nine equal monthly installments of $25,000 commencing in October 2020. During the year ended December 31, 2021, the
Company repaid Auctus the principal sum of $50,000.
During
March 2022, the Company paid $20,000 of principal on the convertible note, thereby reducing the principal outstanding to $80,000. The
note matured May 7, 2020, Auctus Fund LLC has not declared a default and we are in discussion with the lender on settling the note.
During
February 2023, the Company paid $10,000 of principal on the convertible note, thereby reducing the principal outstanding to $70,000.
The note matured May 7, 2020, Auctus Fund LLC has not declared a default and we are in constant in constant discussion with the lender
on settling the note.
ETHEMA HEALTH CORPORATION
NOTES
TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
Joshua
Bauman
On
August 9, 2023, the Company issued a convertible promissory note to Bauman, in the aggregate principal amount of $150,000. The note bears
interest at 10.0% per annum and matures on August 9, 2024. The note is convertible into shares of common stock at a conversion price
at the option of the holder at $0.001 per share, adjusted for anti-dilution provisions. The note is convertible into common stock at
the option of the holder after the expiration of six months from the issuance date, in addition, should the note reach its maturity date,
August 9, 2024, the note will automatically convert into shares of common stock at the conversion price, subject to anti-dilution provisions.
Series
N convertible notes
Between
January 28, 2019 and June 11, 2020, the Company closed several tranches of Series N Convertible notes in which it raised $3,229,000 in
principal from accredited investors through the issuance to the investors of the Company’s Series N convertible notes, in the total
original principal amount of $3,229,000, which Notes are convertible into the Company’s common stock at a conversion price of $0.08 per
share together with three year warrants to purchase up to a total of 52,237,500 shares of the Company’s common stock
at an exercise price of $0.12 per share. Both the conversion price under the Notes and the exercise price under the warrants are
subject to standard adjustment mechanisms. The notes matured one year from the date of issuance.
The
maturity dates of the Series N convertible notes were extended to December 31, 2024, with the exception of 5 series N convertible notes
issued to one investor with an aggregate principal outstanding of $1,273,000, which was extended to December 31, 2025. No consideration
was provided to the investors for the maturity date extensions.
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v3.24.1.1.u2
Short-term Notes
|
3 Months Ended |
Mar. 31, 2024 |
Short-term Notes |
|
Short-term Notes |
9. Short-term
Notes
The
short-term notes consist of the following:
Description | |
Interest
Rate | |
Maturity
date | |
Principal | |
Accrued
Interest | |
Unamortized
debt discount | |
March
31, 2024 Amount | |
December
31, 2023 Amount |
LXT
Biotech | |
| 6.0 | % | |
On Demand | |
$ | 98,251 | | |
$ | 29,314 | | |
$ | — | | |
$ | 127,565 | | |
$ | 129,184 | |
| |
| | | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Mirage
Realty | |
| 10.0 | % | |
June 15, 2024 | |
| 250,000 | | |
| 9,514 | | |
| — | | |
| 259,514 | | |
| 236,421 | |
| |
| | | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Third
Party | |
| 12.0 | % | |
On demand | |
| 293,725 | | |
| 22,597 | | |
| — | | |
| 316,322 | | |
| 315,067 | |
| |
| | | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Revolving
line of credit | |
| 60.0 | % | |
May 1,2024 | |
| 171,000 | | |
| 13,805 | | |
| (3,872 | ) | |
| 180,933 | | |
| — | |
| |
| 60.0 | % | |
May 14, 2024 | |
| 78,000 | | |
| 5,917 | | |
| (2,993 | ) | |
| 80,924 | | |
| — | |
| |
| 60.0 | % | |
May 12, 2024 | |
| 71,000 | | |
| 2,061 | | |
| (702 | ) | |
| 72,359 | | |
| — | |
| |
| | | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Total convertible notes
payable | |
| | | |
| |
$ | 961,976 | | |
$ | 83,208 | | |
$ | (7,567 | ) | |
$ | 1,037,617 | | |
$ | 680,672 | |
LXR
Biotech
On
April 12, 2019, the Company, entered into a secured promissory note in the aggregate principal amount of CDN$133,130. The Note had a
maturity date of April 11, 2020 and bears interest at the rate of six percent per annum from the date on which the Note was
issued.
This
note has not been repaid, is in default and remains outstanding.
Mirage
Realty, LLC
On
November 15, 2023, the Company, entered into a senior secured promissory note in the aggregate principal amount of $250,000 for
net proceeds of $223,500 after an original issue discount and fees of $26,500. The note earns interest at 10% per annum and originally
matured on March 15, 2024. The maturity date was extended to April 15, 2024, with no change to the terms of the note or any additional
consideration paid to the noteholder.
Third
party note
On
April 12, 2019, Eileen Greene, a related party, assigned CDN$1,000,000 of the amount owed by the Company to her, to a third party.
The loan bears interest at 12% per annum which the Company agreed to pay. This loan was assumed by the Company on the disposal of CCH
to Leonite Capital as disclosed in note 4 above.
During
April and May 2023, the Company made interest repayments of CDN$35,000 (approximately $25,970) on the third party loan. Between August
9 and August 10, 2023, the Company made principal repayments of CDN$345,890 ($257,775) and interest repayments of CDN$104,110 (approximately
$77,515).
Revolving
line of credit
On
February 1, 2024 Ethema Health Corporation, American Treatment Holdings Inc, and Evernia Health Center LLC entered into a secured revolving
line of credit agreement (“ Agreement”) with Testing 123, LLC. The draw under the is limited to a maximum of 80% of the Receivables
balance as provided to the Lender, subject to the maximum borrowing under the Term Loan Agreement of $1,000,000. The interest on the
term loan is 5% per month. The revolving credit line is valid for a period of two years and each draw will have a maturity date that
is two years from the draw date, with an origination fee of $1,000 per draw. Each loan may be prepaid at any time without penalty. The
Company will pay a commitment fee of $40,000 to the borrower in common shares on the completion of a public offering, unless no such
offering takes place within a year, whereby the outstanding principal will be increased by $40,000. The revolving credit line is secured
by all assets, tangible and intangible of the Company and its direct and indirect subsidiaries, American Treatment Holdings, Inc. and
Evernia Health Center, LLC.
|
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v3.24.1.1.u2
Government assistance loans
|
3 Months Ended |
Mar. 31, 2024 |
Government Assistance [Abstract] |
|
Government assistance loans |
10. Government
assistance loans
On
May 3, 2021, ARIA was granted a government assistance loan in the aggregate principal amount of $157,367. The loan is forgivable if the
Company demonstrates that the proceeds were used for expenses such as employee costs during the pandemic. Should the loan not be forgiven,
interest is payable on the loan at the rate of 1% per annum and the principal is repayable and interest is payable over an 18-month period.
On
September 21, 2022, ARIA received partial forgiveness of the government assistance loan of $104,368, the balance of the loan plus accrued
interest is due and payable. On December 30, 2022, the Company sold ARIA to its Chairman and CEO and agreed to assume the repayment of
the government assistance loan. As of March 31, 2024, the balance outstanding, including interest thereon was $31,731.
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- DefinitionThe entire disclosure for government assistance.
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v3.24.1.1.u2
Receivables funding
|
3 Months Ended |
Mar. 31, 2024 |
Receivables Funding |
|
Receivables funding |
11. Receivables
funding
June
2, 2023 Funding
On
June 2, 2023, the Company received funding from an agreement entered into through its 75% held subsidiary, Evernia Health Center, LLC
entered into a Receivables Sale Agreement with Bizfund.com (“Bizfund)”), whereby $198,000 of the Receivables of Evernia were
sold to Bizfund, for gross proceeds of $150,000, made up of a cash payment to the Company of $75,750 and the transfer of $74,250 of the
January 19, 2023, outstanding principal to the June 2, 2023 funding agreement.. The Company is obliged to pay 15.0% of the receivables
until the amount of $198,000 is paid in full, with periodic repayments of $4,950 per week. The guarantor of the funding is a minority
shareholder in ATHI.
The
Company made weekly cash payments of $4,950 totaling $198,000 by March 12, 2024, thereby extinguishing the debt.
September
15, 2023 Funding
On
September 15, 2023, the Company, through its 75% held subsidiary, Evernia Health Center, LLC entered into a Receivables Sale Agreement
with Itria Ventures LLC (“Itria”), whereby $320,000 of the Receivables of Evernia were sold to Itria, for gross proceeds
of $250,000. The Company also incurred fees of $3,000, resulting in net proceeds of $247,500. The Company is obliged to pay $6,666.67
per week until the amount of $320,000 is paid in full. The guarantor of the funding is a minority shareholder in ATHI.
The
Company made weekly cash payments of $6,667 totaling $186,667 by March 29, 2024. The balance outstanding at March 31, 2024 was $133,333,
less unamortized discount of $31,485.
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v3.24.1.1.u2
Related party payables
|
3 Months Ended |
Mar. 31, 2024 |
Related Party Transactions [Abstract] |
|
Related party payables |
12. Related
party payables
Schedule of Related party payable
| |
March
31, | |
December
31, |
| |
2024 | |
2023 |
Due to related parties | |
| | | |
| | |
Shawn E. Leon | |
$ | 33,407 | | |
$ | 61,267 | |
Leon Developments Ltd. | |
| 1,092,701 | | |
| 1,092,701 | |
Eileen
Greene | |
| 1,534,082 | | |
| 1,418,324 | |
Total
related party payables | |
$ | 2,660,190 | | |
$ | 2,572,292 | |
Shawn
E. Leon
As
of March 31, 2024 and December 31, 2023, the Company had a payable to Shawn Leon of $33,407 and $461,267, respectively. Mr. Leon is a
director and CEO of the Company. The balances payable are non-interest bearing and have no fixed repayment terms.
Due
to the current financial position of the Group, Mr. Leon forfeited the management fees due to him for the three months ended March 31,
2024 and the year ended December 31, 2023.
Leon
Developments, Ltd.
Leon
Developments is owned by Shawn Leon, the Company’s CEO and director. As of March 31, 2024 and December 31, 2023, the Company owed
Leon Developments, Ltd., $1,092,701.
Eileen
Greene
As
of March 31, 2024 and December 31, 2023, the Company owed Eileen Greene, the spouse of our CEO, Shawn Leon, $1,534,082 and $1,418,324,
respectively. The amount owed to Ms. Greene is non-interest bearing and has no fixed repayment terms.
Leonite
Capital, LLC and Leonite Fund I, LLP
Leonite
Capital is considered a related party due to its Series A Preferred stock interest in CCH, which was previously a wholly owned subsidiary
of the Company, of $700,000, and its Series B Preferred stock interest in the Company of $400,000, as of December 31, 2022.
The
Series A Preferred stock interest in CCH of $700,000 was recorded as a minority shareholder interest as of December 31, 2022.
Accrued
dividends on the CCH Series A Preferred shares of $145,547 and accrued dividends on the Series B Preferred shares of $49,282 was owed
to Leonite Capital as of December 31, 2022. Prior to the disposal of CCH to Leonite Capital on June 30, 2023, and the simultaneous cancellation
of the Series B Preferred stock as discussed below, the accrued dividends on the CCH Series A Preferred shares was $184,545 and the accrued
dividends on the Series B Preferred shares was $61,184.
On
June 30, 2023, the Company entered into an exchange agreement with Leonite Capital whereby it exchanged the 400,000 Series B shares with
a value of $400,000 plus accrued dividends thereon of $61,184 for its entire shareholding in its property-owning subsidiary, Cranberry
Cove Holdings. The Series B shares and the accrued dividends thereon were extinguished and cancelled upon consummation of the transaction.
Due
to the related party nature of the transaction, the net result of the disposal of $1,334,885 and the $700,000 of the CCH Series A Preferred
shares, totaling $2,034,885, was recorded as a credit to additional paid-in-capital.
In
addition, due to the related party nature of the transaction, the cancellation of the Series B Preferred stock, of $400,000 and the dividends
thereon of $61,184, totaling $461,184, was recorded as an extinguishment of debt reflected in additional paid-in-capital.
Leonite
Capital, LLC and Leonite Fund I, LLP (continued)
On
August 4, 2023, the company repaid Leonite Capital $1,449,000 consisting of repayments of short-term convertible notes of $995,257, promissory
notes of $420,069, additional penalty on settlement of $5,236 and a personal loan by Leonite to Shawn Leon of $28,438, which repayment
reduced the related party payable to Shawn Leon, as disclosed above.
All
related party transactions occur in the normal course of operations and in terms of agreements entered into between the parties.
|
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v3.24.1.1.u2
Stockholder’s deficit
|
3 Months Ended |
Mar. 31, 2024 |
Equity [Abstract] |
|
Stockholder’s deficit |
13. Stockholder’s
deficit
Authorized
and outstanding
The
Company has authorized 10,000,000,000 shares with a par value of $0.01 per share. The company has issued 3,729,053,805
shares of common stock at March 31, 2024 and December 31, 2023.
|
b. |
Series
A Preferred shares |
Authorized,
issued and outstanding
The
Company has authorized 10,000,000 Series A preferred shares with a par value of $0.01 per share. The Company has
issued and outstanding 4,000,000 Series A Preferred shares at March 31, 2024 and December 31, 2023.
|
c. |
Series
B preferred shares |
Authorized
and outstanding
The
Company has authorized 400,000 Series B preferred shares with a par value of $1.00 per share. The company has no issued and outstanding Series
B Preferred shares at March 31, 2024 and December 31, 2023.
Our
board of directors adopted the Greenstone Healthcare Corporation 2013 Stock Option Plan (the “Plan”) to promote our long-term
growth and profitability by (i) providing our key directors, officers and employees with incentives to improve stockholder value and
contribute to our growth and financial success and (ii) enable us to attract, retain and reward the best available persons for positions
of substantial responsibility. A total of 10,000,000 shares of our common stock have been reserved for issuance upon exercise
of options granted pursuant to the Plan. The Plan allows us to grant options to our employees, officers and directors and those of our
subsidiaries, provided that only our employees and those of our subsidiaries may receive incentive stock options under the Plan. We have
no issued options at March 31, 2024 under the Plan.
All
of the warrants have cashless exercise terms whereby in-the-money warrants may be exercised by reducing the number of shares issued in
terms of the warrant exercise to offset the proceeds due on the exercise.
All
of the warrants have price protection features whereby any securities issued subsequent to the date of the warrant issuance date, were
issued at a lower price, or have conversion features that are lower than the current exercise price, or were converted at a lower price,
or are exercisable at a lower price, to the current warrant exercise price, will result in the exercise price of the warrant being set
to the lower issue, conversion or exercise price.
Warrant
exchange agreement
On June
28, 2023 the Company entered into a Warrant Exchange Agreement with Leonite that exchanged a Warrant outstanding to Leonite originally
issued on June 12, 2020 for a new Warrant dated June 30, 2023. The substantial changes to the warrant affect the number of shares in
the warrant, the exercise price and the term. The original warrant provided for Leonite to have a continuing right to purchase a 20%
share of the outstanding common shares until it expired on June 12, 2025 which was originally set at 326,286,847 shares. The new warrant
is exercisable for 745,810,761 shares, 20% of the current number of common shares outstanding, with no allowance for adjustment, except
normal adjustments due to splits or consolidations, until the new expiry date of June 30, 2027. The exercise price in the original warrant
was $0.10, with allowance for adjustments, which when applied resulted in an exercise price of $0.0004 per share. The exercise price
on the new warrant is $0.001 and is only adjustable if the Company issues any shares at a price less than the exercise price during the
warrant period except for any issuance of shares to the Company’s president or related parties on any debt outstanding to those
parties as of June 30, 2023, and limited to a conversion price of $0.0005 per share.
The
replacement warrants were valued effective June 30, 2023, the effective date of issuance of the warrants, as the difference between the
fair value of the original warrant exercisable for 326,286,847 shares of common stock and the fair value of the replacement four-year
warrant exercisable for 745,810,861 shares of common stock at an exercise price of $0.001 per share.
A
summary of the Company’s warrant activity during the period from January 1, 2023 to March 31, 2024 is as follows:
|
|
No.
of shares |
|
Exercise
price
per share |
|
Weighted
average exercise
price |
|
|
|
|
|
|
|
Outstanding
as of January 1, 2023 |
|
|
602,852,506 |
|
|
|
$0.000675
to $0.00205 |
|
|
$ |
0.001306 |
|
Granted |
|
|
745,810,761 |
|
|
|
$0.001 |
|
|
|
0.001 |
|
Forfeited/cancelled |
|
|
(326,286,847 |
) |
|
|
$0.000675 |
|
|
|
0.000675 |
|
Exercised |
|
|
— |
|
|
|
— |
|
|
|
— |
|
Outstanding
as of December 31, 2023 |
|
|
1,022,376,420 |
|
|
|
$0.001 to $0.00205 |
|
|
$ |
0.0012840 |
|
Granted |
|
|
— |
|
|
|
— |
|
|
|
— |
|
Forfeited/cancelled |
|
|
— |
|
|
|
— |
|
|
|
— |
|
Exercised |
|
|
— |
|
|
|
— |
|
|
|
— |
|
Outstanding
as of March 31, 2024 |
|
|
1,022,376,420 |
|
|
|
$0.001
to $0.00205 |
|
|
$ |
0.0012840 |
|
The
following table summarizes information about warrants outstanding at March 31, 2024:
|
|
|
Warrants
outstanding |
|
|
Warrants
exercisable |
|
Exercise
price |
|
|
No.
of shares |
|
|
Weighted
average
remaining years |
|
|
Weighted
average
exercise price |
|
|
No.
of shares |
|
|
Weighted
average
exercise price |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$0.001 |
|
|
|
745,810,761 |
|
|
|
3.25 |
|
|
|
|
|
|
|
745,810,761 |
|
|
|
|
|
$0.002050 |
|
|
|
276,565,659 |
|
|
|
1.77 |
|
|
|
|
|
|
|
276,565,659 |
|
|
|
|
|
|
|
|
|
1,022,376,420 |
|
|
|
2.85 |
|
|
$ |
0.001284 |
|
|
|
1,022,376,420 |
|
|
$ |
0.001284 |
|
All
of the warrants outstanding at March 31, 2024 are vested. The warrants outstanding at March 31, 2024 have an intrinsic value of $0.
|
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v3.24.1.1.u2
Segment information
|
3 Months Ended |
Mar. 31, 2024 |
Segment Information |
|
Segment information |
14. Segment
information
The
Company had two reportable operating segments, until the disposal of CCH on June 30, 2023, prior to that date the Company derived rental
income from the property owned by its CCH subsidiary, subsequent to June 30, 2023, the Company
only provides rehabilitation services to customers, these services are provided to customers at our Evernia, Addiction Recovery Institute
of America.
The
segment operating results of the reportable segments for the prior three months ended March 31, 2023 is disclosed as follows:
| |
|
|
|
|
|
|
|
|
|
|
|
| |
Three
months ended March 31, 2023 |
| |
Rental
Operations | |
In-Patient
services | |
Total |
| |
| |
| |
|
Revenue | |
$ | 89,419 | | |
$ | 1,210,627 | | |
$ | 1,300,046 | |
Operating expenses | |
| 30,120 | | |
| 1,194,900 | | |
| 1,225,020 | |
| |
| | | |
| | | |
| | |
Operating income | |
| 59,299 | | |
| 15,727 | | |
| 75,026 | |
| |
| | | |
| | | |
| | |
Other (expense)
income | |
| | | |
| | | |
| | |
Interest
expense | |
| (47,733 | ) | |
| (109,363 | ) | |
| (157,096 | ) |
Amortization
of debt discount | |
| — | | |
| (76,921 | ) | |
| (76,921 | ) |
Foreign
exchange movements | |
| (1,035 | ) | |
| (1,920 | ) | |
| (2,955 | ) |
Net income
(loss) before taxes | |
| 10,531 | | |
| (172,477 | ) | |
| (161,946 | ) |
Taxes | |
| — | | |
| (13,771 | ) | |
| (13,771 | ) |
Net
income (loss) | |
$ | 10,531 | | |
$ | (186,248 | ) | |
$ | (175,717 | ) |
The
operating assets and liabilities of the reportable segments as of March 31, 2023 is as follows:
| |
|
|
|
|
|
|
|
|
|
|
|
| |
March
31, 2023 |
| |
Rental
Operations | |
In-Patient
services | |
Total |
| |
| |
| |
|
Purchase
of fixed assets | |
$ | — | | |
$ | 52,418 | | |
$ | 52,418 | |
Assets | |
| | | |
| | | |
| | |
Current assets | |
| 233 | | |
| 689,431 | | |
| 689,664 | |
Non-current
assets | |
| 2,441,143 | | |
| 3,474,998 | | |
| 5,916,141 | |
Liabilities | |
| | | |
| | | |
| | |
Current liabilities | |
| (4,985,120 | ) | |
| (9,083,220 | ) | |
| (14,068,340 | ) |
Non-current
liabilities | |
| (619,856 | ) | |
| (1,350,792 | ) | |
| (1,970,648 | ) |
Intercompany
balances | |
| (1,299,110 | ) | |
| 1,299,110 | | |
| — | |
Net
liability position | |
$ | (4,462,710 | ) | |
$ | (4,970,473 | ) | |
$ | (9,433,183 | ) |
|
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v3.24.1.1.u2
Net loss per common share
|
3 Months Ended |
Mar. 31, 2024 |
Earnings Per Share [Abstract] |
|
Net loss per common share |
15. Net
loss per common share
For the three months ended March 31, 2024 and 2023, the following warrants exercisable for shares and convertible securities convertible
into a number of shares were excluded from the computation of diluted net loss per share as the results would have been anti-dilutive.
| |
Three
months ended March 31, 2024 | |
Three
months ended March 31, 2023 |
| |
| |
|
Shares issuable upon exercise of
warrants | |
| 1,022,376,420 | | |
| 602,852,506 | |
Shares
issuable on conversion of convertible notes | |
| 178,224,555 | | |
| 582,290,570 | |
| |
| 1,200,600,975 | | |
| 1,185,143,076 | |
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v3.24.1.1.u2
Commitments and contingencies
|
3 Months Ended |
Mar. 31, 2024 |
Commitments and Contingencies Disclosure [Abstract] |
|
Commitments and contingencies |
16. Commitments
and contingencies
a. Options
granted to purchase shares in ATHI
On
July 12, 2020, the Company entered into a five-year option agreement with Leonite Capital LLC (“Leonite”) and other investors
(collectively the “Transferees”). The Company agreed to sell to Leonite a portion of the total outstanding shares of ATHI
from the shares of ATHI held by the company. The Company provided Leonite an option to purchase 4,000,000 shares of ATHI from the Company
for a purchase consideration of $0.0001 per share (a total consideration of $400), based on the advances that Leonite made to the Company
totaling $396,000. Leonite shall share in all distributions by ATHI to the Company, on an as exercised basis, equal to the advances made
by Leonite to the Company, thereafter the option will be reduced to 50% of the shares exercisable under the option.
On
September 14, 2020, the Company entered into a five-year option agreement with Ed Blasiak (“Blasiak”) whereby the Company
agreed to sell to Blasiak a portion of the total outstanding shares of ATHI. The Company provided Blasiak an option to purchase 571,428
shares of ATHI from the Company for a purchase consideration of $0.0001 per share (a total consideration of $57), based on the advances
that Blasiak made to the Company totaling $50,000. Blasiak shall share in all distributions by ATHI to the Company, on an as exercised
basis, equal to the advances made by Blasiak to the Company, thereafter the option will be reduced to 50% of the shares exercisable under
the option.
On
October 29, 2020, the Company entered into a five-year option agreement with First Fire whereby the Company agreed to sell to First Fire
a portion of the total outstanding shares of ATHI. The Company provided First Fire an option to purchase 1,428,571 shares of ATHI from
the Company for a purchase consideration of $0.0001 per share (a total consideration of $143), based on the advances that First Fire
made to the Company totaling $120,000. First Fire shall share in all distributions by ATHI to the Company, on an as exercised basis,
equal to the advances made by First Fire to the Company, thereafter the option will be reduced to 50% of the shares exercisable under
the option.
On October
29, 2020, the Company entered into a five-year option agreement entered into with Bauman, so that the Company agreed to sell to Bauman
a portion of the total outstanding shares of ATHI. The Company provided Bauman an option to purchase 1,428,571 shares of ATHI from the
Company for a purchase consideration of $0.0001 per share (a total consideration of $143), based on the advances that Bauman made to
the Company totaling $120,000. Bauman shall share in all distributions by ATHI to the Company, on an as exercised basis, equal to the
advances made by Bauman to the Company, thereafter the option will be reduced to 50% of the shares exercisable under the option.
From
time to time, the Company and its subsidiaries enter into legal disputes in the ordinary course of business. The Company believes there
are no material legal or administrative matters pending that are likely to have, individually or in the aggregate, a material adverse
effect on its business or results of operations.
b. Other
The
Company has principal and interest payment commitments under the Convertible notes disclosed under Note 8 above. Conversion of these
notes are at the option of the investor, if not converted these notes may need to be repaid.
From
time to time, the Company and its subsidiaries enter into legal disputes in the ordinary course of business. The Company believes there
are no material legal or administrative matters pending that are likely to have, individually or in the aggregate, a material adverse
effect on its business or results of operations.
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v3.24.1.1.u2
Subsequent events
|
3 Months Ended |
Mar. 31, 2024 |
Subsequent Events [Abstract] |
|
Subsequent events |
17. Subsequent
events
Series
R Senior secured promissory notes
The
company entered into the Series R senior secured promissory notes (“Series R Notes”), as detailed below, each note with a
10% original issue discount, bearing interest at 7.5% per annum, based on a 360 day year, which interest will be paid as follows: 90
days from inception - 3% per annum, 180 days - 6% per annum, 270 days – 9% per annum, and on maturity - 12% per annum or the balance
of the interest outstanding. The note also provides for default interest of 24% per annum on all amounts outstanding after maturity.
The notes may be prepaid upon 30 days’ notice to the lender. The notes are senior to all other indebtedness except for existing
advances under receivables funding, outstanding line-of-credit advances and a certain $600,000 advance.
On
April 8, April 14, and April 17, 2024, the Company issued three Series R Notes to investors, each note for $55,000 for gross proceeds
of $50,000 for each note, including an original issue discount of $5,000.
On
April 30, 2024, a Series N note holder entered into a swap agreement with an Investor (“Investor 4”) whereby his $250,000
Series N convertible note was assigned and transferred to Investor 4. The interest outstanding on the Series N note of $78,123 was repaid
out of the proceeds of the Series R Note issued to Investor 4 on May 2, 2024. Subsequent to the repayment of the outstanding interest,
on May 2, 2024, the Company exchanged the $250,000 Series N note for a $275,000 Series R Note, including an original issue discount of
$25,000.
On
May 2, 2024, the Company issued a $275,000 Series R Note to Investor 4, including an original issue discount of $25,000 for gross proceeds
of $250,000. A portion of the proceeds was used to repay the interest on the Series N note, discussed above.
On
May 10, 2024, the Company issued two Series R Notes
to two investors (“Investor 5 and 6”), each note for $110,000 for gross proceeds of $100,000 for each Series R Note, each
Series R Note including an original issue discount of $10,000. On May 10, 2024, a portion of the proceeds received from Investor 5 and
6 was used to repay outstanding interest of $32,926 on each of Investor 5 and 6, $100,000 Series N note. Subsequent to the payment of
the outstanding interest the Company exchanged each $100,000 Series N note for two $110,000 Series R Notes, each Series R Note including
an original issue discount of $10,000.
Revolving
line of credit
Between
April 8, 2024 and May 2, 2024, the Company repaid $186,120 of principal and interest on the initial revolving line of credit advance
on February 1, 2024.
On
May 15, 2024, the Company drew down a further $130,000 on the revolving line of credit, of which $85,800 was used to repay the second
line of credit advance on February 15, 2024, the balance of $44,200 was used for working capital purposes.
Senior
secured promissory note
On
May 15, 2024, the Company, together with its subsidiaries, Evernia Health Center, LLC, American Treatment Holdings Inc, and Shawn Leon,
entered into a Senior Secured Promissory Note (“Senior Note”)with an accredited investor for gross proceeds of $600,000,
maturing on November 15, 2024 and bearing interest at 6% per annum for the first two months, 9% per annum for the following two months
and 18% per annum for the last two months. The note also provides for default interest at a maximum of 24% per month, subject to the
Usury Act. The Senior Note is senior to all other indebtedness including the promissory note issued to Q Global Trust, LLC (“Q
Global”), except for allowed payments in terms of the Q Global agreement, as described below. The Senior Note, upon an event of
default, may be converted into shares of ATHI at the rate of 1% of ATHI for each $24,000 of indebtedness, capped at $633,000. The proceeds
from this note were used as the down payment for the acquisition of the remaining 25% of ATHI held by the minority shareholder.
Purchase
of minority shareholder interest in ATHI
On
May 15, 2024, the Company, Q Global Trust, LLC (the “Seller”), Lawrence B Hawkins and ATHI entered into an agreement for
the purchase of the 25% minority shareholders interest in the share capital of ATHI for gross proceeds of $1,100,000. The Company paid
proceeds of $625,000 on closing, and issued the Seller a promissory note for $475,000, subordinated to the Senior Note above. The Company
will make 8 monthly installments of $10,000 each and on the ninth month a payment of $157,500, for the next eight months the Company
will make payments of $10,000 each and on the eighteenth month a final payment of $157,500, totaling $475,000. The note does not bear
interest and is guaranteed by Shawn Leon, Evernia Health Center, LLC and ATHI.
Share
subscription
On April
6, 2024, the Company entered into a share subscription agreement in terms of a Regulation A filing, resulting in the issuance of 2,083,300
shares of common stock for gross proceeds of $2,500 at $0.0012 per share
Other
than disclosed above, the Company has evaluated subsequent events through the date of the condensed consolidated financial statements
were issued, we did not identify any subsequent events that would have required adjustment or disclosure in the financial statements.
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- DefinitionThe entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business.
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v3.24.1.1.u2
Summary of significant accounting policies (Policies)
|
3 Months Ended |
Mar. 31, 2024 |
Accounting Policies [Abstract] |
|
Use of Estimates |
a) Use
of Estimates
The
preparation of unaudited condensed consolidated financial statements in conformity with US GAAP requires management to make estimates
and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the
date of the unaudited condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting
periods. Actual results could differ from those estimates.
|
Principles of consolidation and foreign translation |
b) Principles
of consolidation and foreign translation
The
accompanying unaudited condensed consolidated financial statements include the accounts of the Company and all of its subsidiaries. All
intercompany transactions and balances have been eliminated on consolidation.
In
the prior year, certain of the Company’s subsidiaries functional currency was the Canadian dollar, while the Company’s reporting
currency is the U.S. dollar. All transactions initiated in Canadian dollars are translated into US dollars in accordance with ASC 830,
“Foreign Currency Translation” as follows:
|
● |
Monetary
assets and liabilities at the rate of exchange in effect at the balance sheet date. |
|
● |
Certain
non-monetary assets and liabilities and equity at historical rates. |
|
● |
Revenue
and expense items and cash flows at the average rate of exchange prevailing during the year. |
Adjustments
arising from such translations are deferred until realization and are included as a separate component of stockholders’ deficit
as a component of accumulated other comprehensive income or loss. Therefore, translation adjustments are not included in determining
net income (loss) but reported as other comprehensive income (loss).
For
foreign currency transactions, the Company translates these amounts to the Company’s functional currency at the exchange rate effective
on the invoice date. If the exchange rate changes between the time of purchase and the time actual payment is made, a foreign exchange
transaction gain or loss results which is included in determining net income for the year.
On
June 30, 2023, the Company disposed on Cranberry Cove Holdings whose functional currency was Canadian Dollars, all remaining subsidiaries
have the U.S. dollar as a functional currency.
The relevant translation rates for the prior year were as follows: For the three months ended March
31, 2023, a closing rate of CDN$1 equals US$0.7389 and an average exchange rate of CDN$1 equals US$0.7394.
|
Cash and cash equivalents |
c) Cash
and cash equivalents
For
purposes of the statements of cash flows, the Company considers all highly liquid instruments purchased with a maturity of three months
or less and money market accounts to be cash equivalents. The Company maintains cash and cash equivalents with several financial institutions
in the USA and Canada. There were no cash equivalents at March 31, 2024 and December 31, 2023.
The
Company primarily places cash balances in the USA with high-credit quality financial institutions located in the United States which
are insured by the Federal Deposit Insurance Corporation up to a limit of $250,000 per
institution, in Canada which are insured by the Canadian Deposit Insurance Corporation up to a limit of CDN$100,000 per institution.
|
Accounts receivable |
d) Accounts
receivable
Accounts
receivable primarily consists of amounts due from third-party payors (non-governmental) and private pay patients and is recorded net
of allowances for doubtful accounts and contractual discounts. The Company’s ability to collect outstanding receivables is critical
to its results of operations and cash flows. Accordingly, accounts receivable reported in the Company’s unaudited condensed consolidated
financial statements is recorded at the net amount expected to be received. The Company’s primary collection risks are (i) the
risk of overestimating net revenues at the time of billing that may result in the Company receiving less than the recorded receivable,
(ii) the risk of non-payment as a result of commercial insurance companies denying claims, (iii) the risk that patients will
fail to remit insurance payments to the Company when the commercial insurance company pays out-of-network claims directly to the patient,
(iv) resource and capacity constraints that may prevent the Company from handling the volume of billing and collection issues in
a timely manner, (v) the risk that patients do not pay the Company for their self-pay balances (including co-pays, deductibles and
any portion of the claim not covered by insurance) and (vi) the risk of non-payment from uninsured patients.
|
Allowance for credit losses, Contractual and Other Discounts |
e) Allowance
for credit losses, Contractual and Other Discounts
The
Company recognizes revenue based on historical collections received from healthcare providers, recognizing only a percentage of revenues
actually billed. Effectively recognizing revenue net of any expected billing differentials. Based on the Company’s collection experience,
the percentage of revenue recognized is adjusted on a periodic basis, thereby taking into account expected credit losses in the revenue
recognition process. The revenue we recognize is already net of expected credit losses.
We
constantly evaluate our collections experience and consider the market conditions and current economic developments facing the Company’s
operations . We have not experienced significantly different collections to revenues we have recognized and we have not seen any deterioration
in the payment patterns from the healthcare providers that the Company works with, we cannot predict with any certainty that the payment
patterns the Company experiences may change and we may be required to adjust the percentage of revenue recognized.
|
Leases |
f) Leases
The Company
accounts for leases in terms of ASC 842. In terms of ASC 842, the Company assesses whether any asset based leases entered into for periods
longer than twelve months meet the definition of financial leases or operation leases, by evaluating the terms of the lease, including
the following; the duration of the lease; the implied interest rate in the lease; the cash flows of the lease; and whether the Company
intends to retain ownership of the asset at the end of the lease term.
Leases
which imply that the Company will retain ownership at the end of the lease term are classified as financial leases, are included in property
and equipment with a corresponding financial liability raised at the date of lease inception. Interest incurred on financial leases are
expensed using the effective interest rate method.
Leases
which imply that the Company will not acquire the asset at the end of the lease term are classified as operating leases, the Company’s
right to use the asset is reflected as a non-current right of use asset with a corresponding operational lease liability raised at the
date of lease inception. The right of use asset and the operational lease liability are amortized over the right of use period using
the effective interest rate implied in the operating lease agreement.
|
Property and equipment |
Property
and equipment is recorded at cost. Depreciation is calculated on the straight-line basis over the estimated life of the asset.
|
Long Lived Assets |
h) Long
Lived Assets
The Company
evaluates the carrying value of its long-lived assets for impairment by comparing the expected undiscounted future cash flows of the
assets to the net book value of the assets when events or circumstances indicate that the carrying amount of a long-lived asset may not
be recoverable. If the expected undiscounted future cash flows are less than the net book value of the assets, the excess of the net
book value over the estimated fair value will be charged to earnings.
Fair value
is based upon discounted cash flows of the assets at a rate deemed reasonable for the type of asset and prevailing market conditions,
appraisals, and, if appropriate, current estimated net sales proceeds from pending offers.
|
Intangible assets |
i) Intangible
assets
Intangible
assets are stated at acquisition cost less accumulated amortization, if applicable, less any adjustments for impairment losses.
Amortization
is charged on a straight-line basis over the estimated remaining useful lives of the individual intangibles. Where intangibles are deemed
to be impaired the Company recognizes an impairment loss measured as the difference between the estimated fair value of the intangible
and its book value.
Licenses
to provide substance abuse rehabilitation services are amortized over the expected life of the contract, including any anticipated renewals.
The Company expects its licenses to remain in operation for a period of five years.
|
Derivatives |
j) Derivatives
The
Company evaluates embedded conversion features within convertible debt under ASC 815 “Derivatives and Hedging” to determine
whether the embedded conversion feature should be bifurcated from the host instrument and accounted for as a derivative at fair value
with changes in fair value recorded in earnings. The Company previously used a Black Scholes Option Pricing model to estimate the fair
value of convertible debt conversion features at the end of each applicable reporting period. Changes in the fair value of these derivatives
during each reporting period were included in the statements of operations. Inputs into the Black Scholes Option Pricing model require
estimates, including such items as estimated volatility of the Company’s stock, risk free interest rate and the estimated life
of the financial instruments being fair valued.
|
Financial instruments |
k) Financial
instruments
The
Company initially measures its financial assets and liabilities at fair value. The Company subsequently measures all its financial assets
and financial liabilities at amortized cost.
Financial
assets measured at amortized cost include cash and accounts receivable.
Financial
liabilities measured at amortized cost include bank indebtedness, accounts payable and accrued liabilities, harmonized sales tax payable,
withholding taxes payable, convertible notes payable, loans payable and related party notes.
Financial
assets measured at cost are tested for impairment when there are indicators of impairment. The amount of the write-down is recognized
in net income. The previously recognized impairment loss may be reversed to the extent of the improvement, directly or by adjusting the
allowance account, provided it is no greater than the amount that would have been reported at the date of the reversal had the impairment
not been recognized previously. The amount of the reversal is recognized in net income. The Company recognizes its transaction costs
in net income in the period incurred. However, financial instruments that will not be subsequently measured at fair value are adjusted
by the transaction costs that are directly attributable to their origination, issuance or assumption.
FASB
ASC 820 defines fair value, establishes a framework for measuring fair value in accordance with generally accepted accounting principles,
and expands disclosures about fair value measurements. ASC 820 establishes a three- tier fair value hierarchy, which prioritizes the
inputs used in measuring fair value as follows:
|
· |
Level 1. Observable
inputs such as quoted prices in active markets; |
| |
|
|
· |
Level 2. Inputs,
other than the quoted prices in active markets, that are observable either directly or indirectly; and |
|
|
|
· |
Level 3. Unobservable
inputs in which there is little or no market data, which requires the reporting entity to develop its own assumptions. |
The
Company measures its convertible debt and derivative liabilities associated therewith at fair value. These liabilities are revalued periodically
and the resultant gain or loss is realized through the consolidated Statement of Operations and Comprehensive Loss
|
Related parties |
l) Related
parties
Parties
are considered to be related to the Company if the parties directly or indirectly, through one or more intermediaries, control, are controlled
by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members
of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if
one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting
parties might be prevented from fully pursuing its own separate interests. The Company discloses all related party transactions. All
transactions are recorded at fair value of the goods or services exchanged.
|
Revenue recognition |
m) Revenue
recognition
ASC
606 requires companies to exercise more judgment and recognize revenue using a five-step process.
The
Company’s provision for doubtful accounts are recorded as a direct reduction to revenue instead of being presented as a separate
line item on the consolidated statements of operations and comprehensive loss.
As
our performance obligations relate to contracts with a duration of one year or less, the Company elected the optional exemption in ASC
606-10-50-14(a). Therefore, the Company is not required to disclose the transaction price for the remaining performance obligations at
the end of the reporting period or when the Company expects to recognize the revenue. The Company has minimal unsatisfied performance
obligations at the end of the reporting period as our patients typically are under no obligation to remain admitted in our facilities.
The
Company receives payments from the following sources for services rendered in our U.S. Facility: (i) commercial insurers; and (ii) individual
patients and clients. As the period between the time of service and time of payment is typically one year or less, the Company elected
the practical expedient under ASC 606-10-32-18 and does not adjust for the effects of a significant financing component.
The
Company derives a significant portion of its revenue from other payors that receive discounts from established billing rates. The various
managed care contracts under which these discounts must be calculated are complex, subject to interpretation and adjustment, and may
include multiple reimbursement mechanisms for different types of services provided in the Company’s inpatient facilities and cost
settlement provisions. Management estimates the transaction price on a payor-specific basis given its interpretation of the applicable
regulations or contract terms. The services authorized and provided and related reimbursement are often subject to interpretation that
could result in payments that differ from the Company’s estimates. Additionally, updated regulations and contract renegotiations
occur frequently, necessitating regular review and assessment of the estimation process by management.
Settlements
with third-party payors are estimated and recorded in the period in which the related services are rendered and are adjusted in future
periods as final settlements are determined. In the opinion of management, adequate provision has been made for any adjustments and final
settlements. However, there can be no assurance that any such adjustments and final settlements will not have a material effect on the
Company’s financial condition or results of operations. The Company’s receivables were $356,929 and $313,338 at March 31,
2024 and December 31, 2023, respectively. Management believes that these receivables are properly stated and are not likely to be settled
for a significantly different amount.
The
Company’s revenues are recognized when control of the promised goods or services are transferred to a customer, in an amount that
reflects the consideration that the Company expects to receive in exchange for those services. The Company derives its revenues from
the sale of its services. The Company applies the following five steps in order to determine the appropriate amount of revenue to
be recognized as it fulfills its obligations under each of its revenue transactions:
|
i. |
identify the contract with a customer; |
|
ii. |
identify the performance obligations in the contract; |
|
iii. |
determine the transaction price; |
|
iv. |
allocate the transaction price to performance obligations in the contract; and |
|
v. |
recognize revenue as the performance obligation is satisfied. |
|
Income taxes |
n) Income
taxes
The
Company accounts for income taxes under the provisions of ASC Topic 740, “Income Taxes”. Under ASC Topic
740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the consolidated
financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred income taxes are provided
using the liability method. Under this method, deferred income taxes are recognized for the tax consequences of temporary differences
by applying enacted statutory rates applicable to future years to differences between the financial statement carrying amounts and the
tax bases of existing assets and liabilities. The tax basis of an asset or liability is the amount attributed to that asset or liability
for tax purposes. The effect on deferred taxes of a change in tax rates is recognized in income in the period of change. A valuation
allowance is provided to reduce the amount of deferred tax assets if it is considered more likely than not that some portion of, or all
of, the deferred tax assets will not be realized.
ASC Topic
740 contains a two-step approach to recognizing and measuring uncertain tax positions taken or expected to be taken in a tax return.
The first step is to determine if the weight of available evidence indicates that it is more likely than not that the tax position will
be sustained in an audit, including resolution of any related appeals or litigation processes. The second step is to measure the tax
benefit as the largest amount that is more than 50% likely to be realized upon ultimate settlement. The Company recognizes interest and
penalties accrued on unrecognized tax benefits within general and administrative expense. To the extent that accrued interest and penalties
do not ultimately become payable, amounts accrued will be reduced and reflected as a reduction in general and administrative expenses
in the period that such determination is made. The tax returns for fiscal 2019, through 2023 are subject to audit or review by the US
tax authorities.
|
Net income per Share |
o) Net
income per Share
Basic
net income per share is computed on the basis of the weighted average number of common stock outstanding during the year.
Diluted
net income per share is computed on the basis of the weighted average number of common stock and common stock equivalents outstanding.
Dilutive securities having an anti-dilutive effect on diluted net income per share are excluded from the calculation.
Dilution
is computed by applying the treasury stock method for options and warrants. Under this method, “in-the money” options and
warrants are assumed to be exercised at the beginning of the period (or at the time of issuance, if later), and as if funds obtained
thereby were used to purchase common stock at the average market price during the period. Dilution is computed by applying the if-converted
method for convertible preferred stocks. Under this method, convertible preferred stock is assumed to be converted at the beginning of
the period (or at the time of issuance, if later), and preferred dividends (if any) will be added back to determine income applicable
to common stock. The shares issuable upon conversion will be added to weighted average number of common stock outstanding. Conversion
will be assumed only if it reduces earnings per share (or increases loss per share).
|
Stock-based compensation |
p) Stock-based
compensation
Stock-based
compensation cost is measured at the grant date, based on the estimated fair value of the award and is recognized as expense over the
employee’s requisite service period or vesting period on a straight-line basis. Stock-based compensation expense recognized in
the unaudited condensed consolidated statements of operations is based on awards ultimately expected to vest and has been reduced for
estimated forfeitures. This estimate will be revised in subsequent periods if actual forfeitures differ from those estimates. We have
no awards with performance conditions and no awards dependent on market conditions.
There
were no stock-based compensation awards that vested during the three months ended March 31, 2024 and 2023 and there was no stock-based
compensation recorded in the unaudited condensed consolidated financial statements.
|
Financial instruments risks |
q) Financial
instruments risks
The
Company is exposed to various risks through its financial instruments. The following analysis provides a measure of the Company’s
risk exposure and concentrations at the balance sheet dates, March 31, 2024 and December 31, 2023.
Credit
risk is the risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an
obligation. Financial instruments that subject the Company to credit risk consist primarily of accounts receivable.
Credit
risk associated with accounts receivable is mitigated as only a percentage of the revenue billed to health insurance companies is recognized
as income until such time as the actual funds are collected. The revenue is concentrated amongst several health insurance companies located
in the US.
In
the opinion of management, credit risk with respect to accounts receivable is assessed as low.
Liquidity
risk is the risk the Company will not be able to meet its financial obligations as they fall due. The Company is exposed to liquidity
risk through its working capital deficiency of approximately $8.2 million, and an accumulated deficit of approximately $42.7 million.
The Company is dependent upon the raising of additional capital to implement its business plan. There is no assurance that the Company
will be successful with future financing ventures, and the inability to secure such financing may have a material adverse effect on the
Company’s financial condition. In the opinion of management, liquidity risk is assessed as high, material and remains unchanged
from the prior year.
Market
risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices.
Market risk comprises of three types of risk: interest rate risk, currency risk, and other price risk. The Company is exposed to interest
rate risk.
Interest
rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market
interest rates. The Company is exposed to interest rate risk on its convertible debt, short term loans, third party loans and government
assistance loans as of March 31, 2024. In the opinion of management, interest rate risk is assessed as moderate.
Currency
risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange
rates. The Company has minimal disclosure to certain foreign currency payables and loans.
Other
price risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market
prices (other than those arising from interest rate risk or currency risk), whether those changes are caused by factors specific to the
individual financial instrument or its issuer, or factors affecting all similar financial instruments traded in the market. In the opinion
of management, the Company is not exposed to this risk and remains unchanged from the prior year.
|
Recent accounting pronouncements |
r) Recent
accounting pronouncements
The
Financial Accounting Standards Board (“FASB”) issued additional updates during the three months ended March 31, 2024. None
of these standards are either applicable to the Company or require adoption at a future date and none are expected to have a material
impact on the Company’s consolidated financial statements upon adoption.
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v3.24.1.1.u2
Disposal of subsidiary (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Disposal Of Subsidiary |
|
The assets and liabilities disposed of were as follows: |
The
assets and liabilities disposed of were as follows:
| |
Net
book value |
Assets | |
| | |
Other
receivables | |
$ | 12,015 | |
Property
and equipment | |
| 2,420,499 | |
| |
| 2,432,514 | |
Liabilities | |
| | |
Accounts
payable and accrued liabilities | |
| (196,859 | ) |
Government
assistance loans | |
| (45,317 | ) |
Mortgage
loan | |
| (3,525,223 | ) |
| |
| (3,767,399 | ) |
| |
| | |
Disposal
of subsidiary to related party – recorded as additional paid in capital | |
$ | (1,334,885 | ) |
|
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v3.24.1.1.u2
Property and equipment (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Property, Plant and Equipment [Abstract] |
|
The details of the property purchase and subsequent sale are as follows: |
The
details of the property purchase and subsequent sale are as follows:
| |
Amount |
Purchase
of 950 Evernia Street property | |
| | |
Purchase price | |
$ | 5,500,000 | |
Fees
and expenses related to property purchase | |
| 109,276 | |
Total
acquisition cost | |
| 5,609,276 | |
| |
| | |
Proceeds
on sale | |
| 8,500,000 | |
Fees and
expenses related to disposal of the property | |
| (406,552 | ) |
Net
proceeds on disposal of property | |
| 8,093,448 | |
| |
| | |
Gain
on sale of property | |
$ | 2,484,172 | |
|
Property and equipment consists of the following: |
Property
and equipment consists of the following:
|
|
|
|
March
31,
2024 |
|
December
31,
2023 |
|
|
Useful
lives |
|
Cost |
|
Accumulated
depreciation |
|
Net
book value |
|
Net
book value |
Leasehold improvements |
|
Life of lease |
|
|
490,501 |
|
|
|
(100,054 |
) |
|
|
390,447 |
|
|
|
371,308 |
|
Furniture and fittings |
|
6 years |
|
|
152,235 |
|
|
|
(53,864 |
) |
|
|
98,371 |
|
|
|
104,715 |
|
Vehicles |
|
5 years |
|
|
55,949 |
|
|
|
(31,858 |
) |
|
|
24,091 |
|
|
|
26,889 |
|
Computer equipment |
|
3 years |
|
|
8,925 |
|
|
|
(2,682 |
) |
|
|
6,243 |
|
|
|
5,489 |
|
|
|
|
|
$ |
707,610 |
|
|
$ |
(188,458 |
) |
|
$ |
519,152 |
|
|
$ |
508,401 |
|
|
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v3.24.1.1.u2
Leases (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Leases |
|
Right of use assets are included in the consolidated balance sheet are as follows: |
Right of use assets are included in the consolidated balance sheet are as follows:
| |
March
31, 2024 | |
December
31, 2023 |
Non-current
assets | |
| | | |
| | |
Right-of-use
assets – finance leases, net of depreciation, included in Property and equipment | |
$ | 24,091 | | |
$ | 26,889 | |
Right-of-use
assets - operating leases, net of amortization | |
$ | 9,316,039 | | |
$ | 9,323,723 | |
|
Lease costs consists of the following: |
Lease
costs consists of the following:
| |
|
|
|
|
|
|
|
| |
Three
months ended March 31, |
| |
2024 | |
2023 |
Finance lease cost: | |
| | | |
| | |
Amortization of
right-of-use assets | |
$ | 2,797 | | |
$ | 2,797 | |
Interest
expense on finance lease liabilities | |
| 401 | | |
| 526 | |
| |
| 3,198 | | |
| 3,323 | |
| |
| | | |
| | |
Operating
lease cost | |
$ | 244,677 | | |
$ | 86,127 | |
Lease
cost | |
$ | 247,875 | | |
$ | 89,450 | |
|
Other lease information: |
Other
lease information:
|
|
|
|
|
|
|
|
|
|
|
Three months
ended March 31, |
|
|
2024 |
|
2023 |
Cash paid for amounts included in the measurement
of lease liabilities |
|
|
|
|
Operating cash flows from finance
leases |
|
$ |
(401 |
) |
|
$ |
(526 |
) |
Operating cash flows from operating leases |
|
|
(199,000 |
) |
|
|
(86,127 |
) |
Financing cash flows from
finance leases |
|
|
(2,057 |
) |
|
|
(1,944 |
) |
Cash paid for amounts
included in the measurement of lease liabilities |
|
$ |
(201,458 |
) |
|
$ |
(88,597 |
) |
|
|
|
|
|
|
|
|
|
Weighted average lease term – finance leases |
|
|
2 years and 7 months |
|
|
|
3 years and 7 months |
|
Weighted average remaining lease term – operating
leases |
|
|
19 years and 5 months |
|
|
|
3 years and 10 months |
|
|
|
|
|
|
|
|
|
|
Discount rate – finance leases |
|
|
6.59 |
% |
|
|
6.60 |
% |
Discount rate – operating leases |
|
|
7.70 |
% |
|
|
4.64 |
% |
|
The amount of future minimum lease payments under finance leases at March 31, 2024 is as follows: |
The
amount of future minimum lease payments under finance leases at March 31, 2024 is as follows:
|
|
Amount |
Remainder of 2024 |
|
$ |
7,372 |
|
2025 |
|
|
9,829 |
|
2026 |
|
|
6,195 |
|
2027 |
|
|
1,707 |
|
|
|
|
25,103 |
|
Imputed interest |
|
|
(2,271 |
) |
Total finance lease
liability |
|
$ |
22,832 |
|
Disclosed as: |
|
|
|
|
Current portion |
|
$ |
8,570 |
|
Non-Current portion |
|
|
14,262 |
|
Lease liability |
|
$ |
22,832 |
|
|
The amount of future minimum lease payments under operating leases are as follows: |
The
amount of future minimum lease payments under operating leases are as follows:
|
|
Amount |
|
|
|
Remainder of 2024 |
|
$ |
567,856 |
|
2025 |
|
|
775,615 |
|
2026 |
|
|
796,945 |
|
2027 |
|
|
818,861 |
|
2028 |
|
|
841,379 |
|
2029 and thereafter |
|
|
15,358,663 |
|
Total undiscounted minimum future lease payments |
|
|
19,159,319 |
|
Imputed interest |
|
|
(9,687,206 |
) |
Total operating lease
liability |
|
$ |
9,472,113 |
|
|
|
|
|
|
Disclosed as: |
|
|
|
|
Current portion |
|
$ |
44,485 |
|
Non-Current portion |
|
|
9,427,628 |
|
Lease liability |
|
$ |
9,472,113 |
|
|
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v3.24.1.1.u2
Short-term Convertible Notes (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Debt Disclosure [Abstract] |
|
The short-term convertible notes consist of the following: |
The
short-term convertible notes consist of the following:
|
|
Interest
rate |
|
Maturity
Date |
|
Principal |
|
Interest |
|
March
31,
2024 |
|
December
31,
2023 |
Auctus Fund, LLC |
|
|
0.0 |
% |
|
On Demand |
|
|
70,000 |
|
|
|
— |
|
|
|
70,000 |
|
|
|
70,000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Joshua Bauman |
|
|
10.0 |
% |
|
August 9, 2024 |
|
|
120,776 |
|
|
|
3,993 |
|
|
|
124,769 |
|
|
|
121,766 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Series N convertible notes |
|
|
6.0 |
% |
|
December
31, 2024 to December 31, 2025 |
|
|
3,229,000 |
|
|
|
1,047,463 |
|
|
|
4,276,463 |
|
|
|
4,228,161 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ |
3,419,776 |
|
|
$ |
1,051,456 |
|
|
$ |
4,471,232 |
|
|
$ |
4,419,927 |
|
|
X |
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v3.24.1.1.u2
Short-term Notes (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Short-term Notes |
|
The short-term notes consist of the following: |
The
short-term notes consist of the following:
Description | |
Interest
Rate | |
Maturity
date | |
Principal | |
Accrued
Interest | |
Unamortized
debt discount | |
March
31, 2024 Amount | |
December
31, 2023 Amount |
LXT
Biotech | |
| 6.0 | % | |
On Demand | |
$ | 98,251 | | |
$ | 29,314 | | |
$ | — | | |
$ | 127,565 | | |
$ | 129,184 | |
| |
| | | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Mirage
Realty | |
| 10.0 | % | |
June 15, 2024 | |
| 250,000 | | |
| 9,514 | | |
| — | | |
| 259,514 | | |
| 236,421 | |
| |
| | | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Third
Party | |
| 12.0 | % | |
On demand | |
| 293,725 | | |
| 22,597 | | |
| — | | |
| 316,322 | | |
| 315,067 | |
| |
| | | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Revolving
line of credit | |
| 60.0 | % | |
May 1,2024 | |
| 171,000 | | |
| 13,805 | | |
| (3,872 | ) | |
| 180,933 | | |
| — | |
| |
| 60.0 | % | |
May 14, 2024 | |
| 78,000 | | |
| 5,917 | | |
| (2,993 | ) | |
| 80,924 | | |
| — | |
| |
| 60.0 | % | |
May 12, 2024 | |
| 71,000 | | |
| 2,061 | | |
| (702 | ) | |
| 72,359 | | |
| — | |
| |
| | | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Total convertible notes
payable | |
| | | |
| |
$ | 961,976 | | |
$ | 83,208 | | |
$ | (7,567 | ) | |
$ | 1,037,617 | | |
$ | 680,672 | |
LXR
Biotech
|
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v3.24.1.1.u2
Related party payables (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Related Party Transactions [Abstract] |
|
Schedule of Related party payable |
Schedule of Related party payable
| |
March
31, | |
December
31, |
| |
2024 | |
2023 |
Due to related parties | |
| | | |
| | |
Shawn E. Leon | |
$ | 33,407 | | |
$ | 61,267 | |
Leon Developments Ltd. | |
| 1,092,701 | | |
| 1,092,701 | |
Eileen
Greene | |
| 1,534,082 | | |
| 1,418,324 | |
Total
related party payables | |
$ | 2,660,190 | | |
$ | 2,572,292 | |
|
X |
- DefinitionTabular disclosure of related party transactions. Examples of related party transactions include, but are not limited to, transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners and (d) affiliates.
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v3.24.1.1.u2
Stockholder’s deficit (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Equity [Abstract] |
|
A summary of the Company’s warrant activity during the period from January 1, 2023 to March 31, 2024 is as follows: |
A
summary of the Company’s warrant activity during the period from January 1, 2023 to March 31, 2024 is as follows:
|
|
No.
of shares |
|
Exercise
price
per share |
|
Weighted
average exercise
price |
|
|
|
|
|
|
|
Outstanding
as of January 1, 2023 |
|
|
602,852,506 |
|
|
|
$0.000675
to $0.00205 |
|
|
$ |
0.001306 |
|
Granted |
|
|
745,810,761 |
|
|
|
$0.001 |
|
|
|
0.001 |
|
Forfeited/cancelled |
|
|
(326,286,847 |
) |
|
|
$0.000675 |
|
|
|
0.000675 |
|
Exercised |
|
|
— |
|
|
|
— |
|
|
|
— |
|
Outstanding
as of December 31, 2023 |
|
|
1,022,376,420 |
|
|
|
$0.001 to $0.00205 |
|
|
$ |
0.0012840 |
|
Granted |
|
|
— |
|
|
|
— |
|
|
|
— |
|
Forfeited/cancelled |
|
|
— |
|
|
|
— |
|
|
|
— |
|
Exercised |
|
|
— |
|
|
|
— |
|
|
|
— |
|
Outstanding
as of March 31, 2024 |
|
|
1,022,376,420 |
|
|
|
$0.001
to $0.00205 |
|
|
$ |
0.0012840 |
|
|
The following table summarizes information about warrants outstanding at March 31, 2024: |
The
following table summarizes information about warrants outstanding at March 31, 2024:
|
|
|
Warrants
outstanding |
|
|
Warrants
exercisable |
|
Exercise
price |
|
|
No.
of shares |
|
|
Weighted
average
remaining years |
|
|
Weighted
average
exercise price |
|
|
No.
of shares |
|
|
Weighted
average
exercise price |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$0.001 |
|
|
|
745,810,761 |
|
|
|
3.25 |
|
|
|
|
|
|
|
745,810,761 |
|
|
|
|
|
$0.002050 |
|
|
|
276,565,659 |
|
|
|
1.77 |
|
|
|
|
|
|
|
276,565,659 |
|
|
|
|
|
|
|
|
|
1,022,376,420 |
|
|
|
2.85 |
|
|
$ |
0.001284 |
|
|
|
1,022,376,420 |
|
|
$ |
0.001284 |
|
|
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v3.24.1.1.u2
Segment information (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Segment Information |
|
The segment operating results of the reportable segments for the prior three months ended March 31, 2023 is disclosed as follows: |
The
segment operating results of the reportable segments for the prior three months ended March 31, 2023 is disclosed as follows:
| |
|
|
|
|
|
|
|
|
|
|
|
| |
Three
months ended March 31, 2023 |
| |
Rental
Operations | |
In-Patient
services | |
Total |
| |
| |
| |
|
Revenue | |
$ | 89,419 | | |
$ | 1,210,627 | | |
$ | 1,300,046 | |
Operating expenses | |
| 30,120 | | |
| 1,194,900 | | |
| 1,225,020 | |
| |
| | | |
| | | |
| | |
Operating income | |
| 59,299 | | |
| 15,727 | | |
| 75,026 | |
| |
| | | |
| | | |
| | |
Other (expense)
income | |
| | | |
| | | |
| | |
Interest
expense | |
| (47,733 | ) | |
| (109,363 | ) | |
| (157,096 | ) |
Amortization
of debt discount | |
| — | | |
| (76,921 | ) | |
| (76,921 | ) |
Foreign
exchange movements | |
| (1,035 | ) | |
| (1,920 | ) | |
| (2,955 | ) |
Net income
(loss) before taxes | |
| 10,531 | | |
| (172,477 | ) | |
| (161,946 | ) |
Taxes | |
| — | | |
| (13,771 | ) | |
| (13,771 | ) |
Net
income (loss) | |
$ | 10,531 | | |
$ | (186,248 | ) | |
$ | (175,717 | ) |
The
operating assets and liabilities of the reportable segments as of March 31, 2023 is as follows:
| |
|
|
|
|
|
|
|
|
|
|
|
| |
March
31, 2023 |
| |
Rental
Operations | |
In-Patient
services | |
Total |
| |
| |
| |
|
Purchase
of fixed assets | |
$ | — | | |
$ | 52,418 | | |
$ | 52,418 | |
Assets | |
| | | |
| | | |
| | |
Current assets | |
| 233 | | |
| 689,431 | | |
| 689,664 | |
Non-current
assets | |
| 2,441,143 | | |
| 3,474,998 | | |
| 5,916,141 | |
Liabilities | |
| | | |
| | | |
| | |
Current liabilities | |
| (4,985,120 | ) | |
| (9,083,220 | ) | |
| (14,068,340 | ) |
Non-current
liabilities | |
| (619,856 | ) | |
| (1,350,792 | ) | |
| (1,970,648 | ) |
Intercompany
balances | |
| (1,299,110 | ) | |
| 1,299,110 | | |
| — | |
Net
liability position | |
$ | (4,462,710 | ) | |
$ | (4,970,473 | ) | |
$ | (9,433,183 | ) |
|
X |
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v3.24.1.1.u2
Net loss per common share (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Earnings Per Share [Abstract] |
|
the following warrants exercisable for shares and convertible securities convertible into a number of shares were excluded from the computation of diluted net loss per share as the results would have been anti-dilutive. |
For the three months ended March 31, 2024 and 2023, the following warrants exercisable for shares and convertible securities convertible
into a number of shares were excluded from the computation of diluted net loss per share as the results would have been anti-dilutive.
| |
Three
months ended March 31, 2024 | |
Three
months ended March 31, 2023 |
| |
| |
|
Shares issuable upon exercise of
warrants | |
| 1,022,376,420 | | |
| 602,852,506 | |
Shares
issuable on conversion of convertible notes | |
| 178,224,555 | | |
| 582,290,570 | |
| |
| 1,200,600,975 | | |
| 1,185,143,076 | |
|
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Disposal of subsidiary (Details) - Net Book Value [Member]
|
Mar. 31, 2024
USD ($)
|
Other receivables |
$ 12,015
|
Property and equipment |
2,420,499
|
|
2,432,514
|
Accounts payable and accrued liabilities |
(196,859)
|
Government assistance loans |
(45,317)
|
Mortgage loan |
(3,525,223)
|
|
(3,767,399)
|
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$ (1,334,885)
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3 Months Ended |
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USD ($)
|
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|
Purchase price |
$ 5,500,000
|
Fees and expenses related to property purchase |
109,276
|
Total acquisition cost |
5,609,276
|
Proceeds on sale |
8,500,000
|
Fees and expenses related to disposal of the property |
(406,552)
|
Net proceeds on disposal of property |
8,093,448
|
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$ 2,484,172
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|
3 Months Ended |
|
Mar. 31, 2024 |
Dec. 31, 2023 |
Property, Plant and Equipment [Line Items] |
|
|
Cost |
$ 707,610
|
|
Accumulated depreciation |
(188,458)
|
|
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$ 519,152
|
$ 508,401
|
Useful Life |
5 years
|
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508,401
|
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|
|
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|
|
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Life of lease
|
|
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$ 490,501
|
|
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(100,054)
|
|
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390,447
|
371,308
|
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|
|
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|
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152,235
|
|
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(53,864)
|
|
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$ 98,371
|
104,715
|
Useful Life |
6 years
|
|
Vehicles [Member] |
|
|
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|
|
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$ 55,949
|
|
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(31,858)
|
|
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$ 24,091
|
26,889
|
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5 years
|
|
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|
|
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|
|
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$ 8,925
|
|
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(2,682)
|
|
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$ 6,243
|
$ 5,489
|
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3 years
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v3.24.1.1.u2
Intangibles (Details) - USD ($)
|
Mar. 31, 2024 |
Dec. 31, 2023 |
Goodwill and Intangible Assets Disclosure [Abstract] |
|
|
Useful Life |
5 years
|
|
Finite-Lived Intangible Assets, Gross |
$ 1,789,903
|
|
Finite-Lived Intangible Assets, Accumulated Amortization |
(984,446)
|
|
Finite-Lived Intangible Assets, Net |
$ 805,457
|
$ 894,952
|
Finite-Lived Intangible Assets, Net book value |
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$ 894,952
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|
Mar. 31, 2024 |
Dec. 31, 2023 |
Non-current assets |
|
|
Right-of-use assets – finance leases, net of depreciation, included in Property and equipment |
$ 24,091
|
$ 26,889
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Leases (Details 1) - USD ($)
|
3 Months Ended |
Mar. 31, 2024 |
Mar. 31, 2023 |
Leases |
|
|
Amortization of right-of-use assets |
$ 2,797
|
$ 2,797
|
Interest expense on finance lease liabilities |
401
|
526
|
|
3,198
|
3,323
|
Operating lease cost |
244,677
|
86,127
|
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$ 247,875
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v3.24.1.1.u2
Leases (Details 3) - USD ($)
|
Mar. 31, 2024 |
Dec. 31, 2023 |
Leases |
|
|
Remainder of 2024 |
$ 7,372
|
|
2025 |
9,829
|
|
2026 |
6,195
|
|
2027 |
1,707
|
|
|
25,103
|
|
Imputed interest |
(2,271)
|
|
Lease liability |
22,832
|
|
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8,570
|
$ 8,426
|
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$ 14,262
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$ 16,475
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v3.24.1.1.u2
Leases (Details 4) - USD ($)
|
Mar. 31, 2024 |
Dec. 31, 2023 |
Leases |
|
|
Remainder of 2024 |
$ 567,856
|
|
2025 |
775,615
|
|
2026 |
796,945
|
|
2027 |
818,861
|
|
2028 |
841,379
|
|
2029 and thereafter |
15,358,663
|
|
Total undiscounted minimum future lease payments |
19,159,319
|
|
Imputed interest |
(9,687,206)
|
|
Total operating lease liability |
9,472,113
|
|
Current portion |
44,485
|
$ 38,563
|
Non-Current portion |
9,427,628
|
$ 9,383,557
|
Lease liability |
$ 9,472,113
|
|
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v3.24.1.1.u2
Short-term Convertible Notes (Details) - USD ($)
|
3 Months Ended |
12 Months Ended |
Mar. 31, 2024 |
Mar. 31, 2023 |
Dec. 31, 2023 |
Short-Term Debt [Line Items] |
|
|
|
Principal Amount |
$ 3,419,776
|
|
|
Interest Costs Capitalized |
1,051,456
|
|
|
Convertible note |
$ 4,471,232
|
$ 4,419,927
|
$ 680,672
|
Auctus Fund L L C [Member] |
|
|
|
Short-Term Debt [Line Items] |
|
|
|
Interest rate |
0.00%
|
|
|
Long-Term Debt, Maturities, Repayment Terms |
On Demand
|
|
|
Principal Amount |
$ 70,000
|
|
|
Interest Costs Capitalized |
|
|
|
Convertible note |
$ 70,000
|
70,000
|
|
Joshua Bauman [Member] |
|
|
|
Short-Term Debt [Line Items] |
|
|
|
Interest rate |
10.00%
|
|
|
Long-Term Debt, Maturities, Repayment Terms |
August 9, 2024
|
|
|
Principal Amount |
$ 120,776
|
|
|
Interest Costs Capitalized |
3,993
|
|
|
Convertible note |
$ 124,769
|
121,766
|
|
Series N Convertible Notes [Member] |
|
|
|
Short-Term Debt [Line Items] |
|
|
|
Interest rate |
6.00%
|
|
|
Principal Amount |
$ 3,229,000
|
|
|
Interest Costs Capitalized |
1,047,463
|
|
|
Convertible note |
$ 4,276,463
|
$ 4,228,161
|
|
Series N Convertible [Member] |
|
|
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Short-Term Debt [Line Items] |
|
|
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December
|
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v3.24.1.1.u2
Short-term Notes (Details) - USD ($)
|
3 Months Ended |
12 Months Ended |
Mar. 31, 2024 |
Mar. 31, 2023 |
Dec. 31, 2023 |
Short-Term Debt [Line Items] |
|
|
|
Principal Amount |
$ 961,976
|
|
|
Accrued interest |
83,208
|
|
|
Unamortized debt discount |
(7,567)
|
|
|
Short-term convertible notes |
1,037,617
|
|
|
Short-term convertible notes |
4,471,232
|
$ 4,419,927
|
$ 680,672
|
Principal Amount |
3,419,776
|
|
|
Accrued interest |
$ 1,051,456
|
|
|
L X T Biotech [Member] |
|
|
|
Short-Term Debt [Line Items] |
|
|
|
Interest rate |
6.00%
|
|
|
Long-Term Debt, Maturities, Repayment Terms |
On Demand
|
|
|
Principal Amount |
$ 98,251
|
|
|
Accrued interest |
29,314
|
|
|
Unamortized debt discount |
|
|
|
Short-term convertible notes |
$ 127,565
|
|
|
Short-term convertible notes |
|
|
129,184
|
Mirage Realty [Member] |
|
|
|
Short-Term Debt [Line Items] |
|
|
|
Interest rate |
10.00%
|
|
|
Long-Term Debt, Maturities, Repayment Terms |
June 15, 2024
|
|
|
Unamortized debt discount |
|
|
|
Short-term convertible notes |
259,514
|
|
236,421
|
Principal Amount |
250,000
|
|
|
Accrued interest |
$ 9,514
|
|
|
Third Party [Member] |
|
|
|
Short-Term Debt [Line Items] |
|
|
|
Interest rate |
12.00%
|
|
|
Long-Term Debt, Maturities, Repayment Terms |
On demand
|
|
|
Unamortized debt discount |
|
|
|
Short-term convertible notes |
316,322
|
|
315,067
|
Principal Amount |
293,725
|
|
|
Accrued interest |
$ 22,597
|
|
|
Revolving Line Of Credit [Member] |
|
|
|
Short-Term Debt [Line Items] |
|
|
|
Interest rate |
60.00%
|
|
|
Long-Term Debt, Maturities, Repayment Terms |
May 1,2024
|
|
|
Unamortized debt discount |
$ (3,872)
|
|
|
Short-term convertible notes |
180,933
|
|
|
Principal Amount |
171,000
|
|
|
Accrued interest |
$ 13,805
|
|
|
Short Term Note One [Member] |
|
|
|
Short-Term Debt [Line Items] |
|
|
|
Interest rate |
60.00%
|
|
|
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May 14, 2024
|
|
|
Unamortized debt discount |
$ (2,993)
|
|
|
Short-term convertible notes |
80,924
|
|
|
Principal Amount |
78,000
|
|
|
Accrued interest |
$ 5,917
|
|
|
Short Term Note Two [Member] |
|
|
|
Short-Term Debt [Line Items] |
|
|
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60.00%
|
|
|
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May 12, 2024
|
|
|
Unamortized debt discount |
$ (702)
|
|
|
Short-term convertible notes |
72,359
|
|
|
Principal Amount |
71,000
|
|
|
Accrued interest |
$ 2,061
|
|
|
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v3.24.1.1.u2
Related party payables (Details) - USD ($)
|
3 Months Ended |
12 Months Ended |
Mar. 31, 2024 |
Dec. 31, 2023 |
Related party disclosure |
$ 2,660,190
|
$ 2,572,292
|
Shawn Eleon [Member] |
|
|
Related party disclosure |
33,407
|
61,267
|
Leon Developments [Member] |
|
|
Related party disclosure |
1,092,701
|
1,092,701
|
Eileen Greene [Member] |
|
|
Related party disclosure |
$ 1,534,082
|
$ 1,418,324
|
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Related party payables (Details Narrative) - USD ($)
|
3 Months Ended |
12 Months Ended |
Mar. 31, 2024 |
Dec. 31, 2023 |
Shawn Eleon [Member] |
|
|
Related Party Transaction [Line Items] |
|
|
Related party payables |
$ 33,407
|
$ 461,267
|
Leon Developments Ltd [Member] |
|
|
Related Party Transaction [Line Items] |
|
|
Related party payables |
1,092,701
|
1,092,701
|
Eileen Greene [Member] |
|
|
Related Party Transaction [Line Items] |
|
|
Related party payables |
$ 1,534,082
|
$ 1,418,324
|
v3.24.1.1.u2
Stockholders deficit (Details) - $ / shares
|
3 Months Ended |
12 Months Ended |
Mar. 31, 2024 |
Mar. 31, 2023 |
Dec. 31, 2023 |
Dec. 31, 2022 |
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number, Beginning Balance |
1,022,376,420
|
602,852,506
|
602,852,506
|
|
Granted |
|
$ 0.001
|
|
|
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Beginning Balance |
$ 0.0012840
|
$ 0.001306
|
$ 0.001306
|
|
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross |
|
745,810,761
|
|
|
Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Grants in Period, Weighted Average Exercise Price |
|
$ 0.001
|
|
|
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Forfeitures in Period |
|
(326,286,847)
|
|
|
Forfeited/cancelled |
|
$ 0.000675
|
|
|
Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Forfeitures in Period, Weighted Average Exercise Price |
|
$ 0.000675
|
|
|
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period |
|
|
|
|
Exercised |
|
|
|
|
Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Expirations in Period, Weighted Average Exercise Price |
|
|
|
|
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number, Ending Balance |
1,022,376,420
|
|
1,022,376,420
|
602,852,506
|
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Ending Balance |
$ 0.0012840
|
|
$ 0.0012840
|
$ 0.001306
|
Minimum [Member] |
|
|
|
|
Granted |
0.001
|
|
0.001
|
0.000675
|
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|
|
|
|
Granted |
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|
|
$ 0.00205
|
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|
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Stockholders deficit (Details 1)
|
3 Months Ended |
Mar. 31, 2024
$ / shares
shares
|
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
|
Number of shares warrants outstanding |
1,022,376,420
|
Weighted Average remaining years |
3 years 3 months
|
Numbers of shares |
1,022,376,420
|
Weighted Average remaining years |
1 year 9 months 7 days
|
Weighted Average remaining years |
2 years 10 months 6 days
|
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$ 0.001284
|
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$ 0.001284
|
Excercise 2 [Member] |
|
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
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Numbers of shares |
276,565,659
|
Excercise 1 [Member] |
|
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
|
Number of shares warrants outstanding |
745,810,761
|
Numbers of shares |
745,810,761
|
Excercise 2 [Member] |
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Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
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Segment information (Details) - USD ($)
|
3 Months Ended |
Mar. 31, 2024 |
Mar. 31, 2023 |
Revenue |
$ 1,300,100
|
$ 1,300,046
|
Operating income |
$ (229,075)
|
75,026
|
Rental Operations [Member] |
|
|
Revenue |
|
89,419
|
Operating expenses |
|
30,120
|
Operating income |
|
59,299
|
Interest expense |
|
(47,733)
|
Amortization of debt discount |
|
|
Foreign exchange movements |
|
(1,035)
|
Net income (loss) before taxes |
|
10,531
|
Taxes |
|
|
Net income (loss) |
|
10,531
|
In Patients Services [Member] |
|
|
Revenue |
|
1,210,627
|
Operating expenses |
|
1,194,900
|
Operating income |
|
15,727
|
Interest expense |
|
(109,363)
|
Amortization of debt discount |
|
(76,921)
|
Foreign exchange movements |
|
(1,920)
|
Net income (loss) before taxes |
|
(172,477)
|
Taxes |
|
(13,771)
|
Net income (loss) |
|
(186,248)
|
Rental In Patient Services [Member] |
|
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Revenue |
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1,300,046
|
Operating expenses |
|
1,225,020
|
Operating income |
|
75,026
|
Interest expense |
|
(157,096)
|
Amortization of debt discount |
|
(76,921)
|
Foreign exchange movements |
|
(2,955)
|
Net income (loss) before taxes |
|
(161,946)
|
Taxes |
|
(13,771)
|
Net income (loss) |
|
$ (175,717)
|
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v3.24.1.1.u2
Segment information (Details 1) - USD ($)
|
Mar. 31, 2024 |
Dec. 31, 2023 |
Mar. 31, 2023 |
Assets |
$ 11,559,481
|
$ 11,519,176
|
|
Current assets |
$ 509,833
|
$ 403,100
|
|
Rental Operations [Member] |
|
|
|
Current assets |
|
|
$ 233
|
Non-current assets |
|
|
2,441,143
|
Current liabilities |
|
|
(4,985,120)
|
Non-current liabilities |
|
|
(619,856)
|
Intercompany balances |
|
|
(1,299,110)
|
Net liability position |
|
|
(4,462,710)
|
In Patient Services [Member] |
|
|
|
Current assets |
|
|
689,431
|
Non-current assets |
|
|
3,474,998
|
Current liabilities |
|
|
(9,083,220)
|
Non-current liabilities |
|
|
(1,350,792)
|
Intercompany balances |
|
|
1,299,110
|
Net liability position |
|
|
(4,970,473)
|
Rental In Patient Services [Member] |
|
|
|
Current assets |
|
|
689,664
|
Non-current assets |
|
|
5,916,141
|
Current liabilities |
|
|
(14,068,340)
|
Non-current liabilities |
|
|
(1,970,648)
|
Intercompany balances |
|
|
|
Net liability position |
|
|
$ (9,433,183)
|
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v3.24.1.1.u2
Net loss per common share (Details) - USD ($)
|
3 Months Ended |
Mar. 31, 2024 |
Mar. 31, 2023 |
Short-Term Debt [Line Items] |
|
|
Shares issuable on conversion of convertible notes |
$ 1,200,600,975
|
$ 1,185,143,076
|
Warrants [Member] |
|
|
Short-Term Debt [Line Items] |
|
|
Shares issuable upon exercise of warrants |
1,022,376,420
|
602,852,506
|
Convertible Notes [Member] |
|
|
Short-Term Debt [Line Items] |
|
|
Shares issuable on conversion of convertible notes |
$ 178,224,555
|
$ 582,290,570
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