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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 June 30, 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 August 19, 2024 was 7,729,053,805.
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
| |
| | | |
| | |
| |
June 30, 2024 | |
December 31, 2023 |
ASSETS | |
| (Unaudited) | | |
| | |
| |
| | | |
| | |
Current assets | |
| | | |
| | |
Cash | |
$ | 31,102 | | |
$ | 68,573 | |
Accounts receivable, net | |
| 272,872 | | |
| 313,338 | |
Prepaid expenses | |
| 26,453 | | |
| 18,159 | |
Other current assets | |
| 1,478 | | |
| 3,030 | |
Related party receivables | |
| 13,571 | | |
| — | |
Total current assets | |
| 345,476 | | |
| 403,100 | |
Non-current assets | |
| | | |
| | |
Property and equipment | |
| 762,979 | | |
| 508,401 | |
Intangible assets, net | |
| 715,961 | | |
| 894,952 | |
Right of use assets | |
| 10,052,463 | | |
| 9,323,723 | |
Deposits paid | |
| 472,393 | | |
| 389,000 | |
Total non-current assets | |
| 12,003,796 | | |
| 11,116,076 | |
Total assets | |
$ | 12,349,272 | | |
$ | 11,519,176 | |
| |
| | | |
| | |
LIABILITIES AND STOCKHOLDERS’ DEFICIT | |
| | | |
| | |
| |
| | | |
| | |
Current liabilities | |
| | | |
| | |
Accounts payable and accrued liabilities | |
$ | 507,899 | | |
$ | 352,101 | |
Convertible notes, net of discounts | |
| 2,169,570 | | |
| 4,419,927 | |
Short-term notes | |
| 2,379,445 | | |
| 680,672 | |
Promissory note | |
| 267,500 | | |
| — | |
Receivables funding | |
| 284,064 | | |
| 211,961 | |
Government assistance loans | |
| 15,062 | | |
| 14,962 | |
Operating lease liability | |
| 275,457 | | |
| 38,563 | |
Finance lease liability | |
| 8,714 | | |
| 8,426 | |
Related party payables | |
| 2,638,078 | | |
| 2,572,292 | |
Total current liabilities | |
| 8,545,789 | | |
| 8,298,904 | |
Non-current liabilities | |
| | | |
| | |
Convertible notes, net of discounts | |
| 1,730,048 | | |
| — | |
Government assistance loans | |
| 12,920 | | |
| 20,520 | |
Promissory note | |
| 197,500 | | |
| — | |
Operating lease liability | |
| 9,990,756 | | |
| 9,383,557 | |
Finance lease liability | |
| 12,017 | | |
| 16,475 | |
Total non-current liabilities | |
| 11,943,241 | | |
| 9,420,552 | |
Total liabilities | |
| 20,489,030 | | |
| 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 June 30, 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 June 30, 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 June 30, 2024 and December 31, 2023, respectively | |
| 37,290,539 | | |
| 37,290,539 | |
Additional paid-in capital | |
| 25,087,925 | | |
| 26,187,925 | |
Discount for shares issued below par value | |
| (27,363,367 | ) | |
| (27,363,367 | ) |
Accumulated deficit | |
| (43,194,855 | ) | |
| (42,355,377 | ) |
Total stockholders’ deficit | |
| (8,139,758 | ) | |
| (6,200,280 | ) |
Total liabilities and stockholders’ deficit | |
$ | 12,349,272 | | |
$ | 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 June 30, 2024 | |
Three months ended June 30, 2023 | |
Six months ended June 30, 2024 | |
Six months ended June 30, 2023 |
| |
| |
| |
| |
|
Revenues | |
$ | 1,490,100 | | |
$ | 1,565,959 | | |
$ | 2,790,200 | | |
$ | 2,866,005 | |
| |
| | | |
| | | |
| | | |
| | |
Operating expenses | |
| | | |
| | | |
| | | |
| | |
General and administrative | |
| 363,230 | | |
| 265,165 | | |
| 637,775 | | |
| 506,402 | |
Rent expense | |
| 274,130 | | |
| 105,933 | | |
| 539,263 | | |
| 220,497 | |
Management fees | |
| — | | |
| 215,503 | | |
| — | | |
| 243,003 | |
Professional fees | |
| 301,132 | | |
| 177,910 | | |
| 455,682 | | |
| 289,114 | |
Salaries and wages | |
| 717,032 | | |
| 629,707 | | |
| 1,440,773 | | |
| 1,221,743 | |
Depreciation and amortization | |
| 112,086 | | |
| 139,595 | | |
| 223,292 | | |
| 278,074 | |
Total operating expenses | |
| 1,767,610 | | |
| 1,533,813 | | |
| 3,296,785 | | |
| 2,758,833 | |
| |
| | | |
| | | |
| | | |
| | |
Operating loss (income) | |
| (277,510 | ) | |
| 32,146 | | |
| (506,585 | ) | |
| 107,172 | |
| |
| | | |
| | | |
| | | |
| | |
Other Income (expense) | |
| | | |
| | | |
| | | |
| | |
Other income | |
| — | | |
| 339 | | |
| — | | |
| 339 | |
Penalty on convertible debt | |
| — | | |
| (34,688 | ) | |
| — | | |
| (34,688 | ) |
Extension fee – property purchase | |
| — | | |
| (130,000 | ) | |
| — | | |
| (130,000 | ) |
Interest income | |
| 523 | | |
| — | | |
| 1,098 | | |
| — | |
Interest expense | |
| (106,914 | ) | |
| (143,981 | ) | |
| (200,100 | ) | |
| (301,077 | ) |
Amortization of debt discount | |
| (75,240 | ) | |
| (87,526 | ) | |
| (138,402 | ) | |
| (164,447 | ) |
Foreign exchange movements | |
| (6,134 | ) | |
| (87,791 | ) | |
| 4,511 | | |
| (90,746 | ) |
Income taxes | |
| — | | |
| 219,346 | | |
| — | | |
| 205,575 | |
Net loss | |
| (465,275 | ) | |
| (232,155 | ) | |
| (839,478 | ) | |
| (407,872 | ) |
Net loss (income) attributable to non-controlling interest | |
| 101,842 | | |
| (93,880 | ) | |
| 101,842 | | |
| (96,848 | ) |
Net loss allocable to Ethema Health Corporation Stockholders | |
| (363,433 | ) | |
| (326,035 | ) | |
| (737,636 | ) | |
| (504,720 | ) |
Preferred stock dividend | |
| — | | |
| (5,984 | ) | |
| — | | |
| (11,901 | ) |
Preferred stock dividend – non controlling interest | |
| — | | |
| (17,822 | ) | |
| — | | |
| (35,324 | ) |
Net loss available to common shareholders of Ethema Health Corporation | |
| (363,433 | ) | |
| (349,841 | ) | |
| (737,636 | ) | |
| (551,945 | ) |
Accumulated other comprehensive income (loss) | |
| | | |
| | | |
| | | |
| | |
Foreign currency translation adjustment | |
| — | | |
| 6,569 | | |
| — | | |
| 5,065 | |
| |
| | | |
| | | |
| | | |
| | |
Total comprehensive loss | |
$ | (363,433 | ) | |
$ | (343,272 | ) | |
$ | (737,636 | ) | |
$ | (546,880 | ) |
Loss per share - Basic and diluted | |
$ | (0.00 | ) | |
$ | (0.00 | ) | |
$ | (0.00 | ) | |
$ | (0.00 | ) |
Weighted average common shares outstanding | |
| | | |
| | | |
| | | |
| | |
Basic and diluted | |
| 3,729,053,805 | | |
| 3,729,053,805 | | |
| 3,729,053,805 | | |
| 3,729,053,085 | |
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 | ) |
Acquisition of minority shareholders interest | |
| — | | |
| — | | |
| — | | |
| — | | |
| (1,201,842 | ) | |
| — | | |
| — | | |
| — | | |
| 101,842 | | |
| (1,100,000 | ) |
Net loss | |
| — | | |
| — | | |
| — | | |
| — | | |
| — | | |
| — | | |
| — | | |
| (363,433 | ) | |
| (101,842) | | |
| (465,275 | ) |
Balance as of June 30, 2024 | |
| 4,000,000 | | |
$ | 40,000 | | |
| 3,729,053,805 | | |
$ | 37,290,539 | | |
$ | 24,986,083 | | |
$ | (27,363,367 | ) | |
$ | — | | |
| (43,093,013 | ) | |
| — | | |
| (8,139,758 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| |
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 | ) |
Disposal of subsidiary to related party | |
| — | | |
| — | | |
| — | | |
| — | | |
| 2,034,885 | | |
| — | | |
| — | | |
| — | | |
| (700,000 | ) | |
| 1,334,885 | |
Deemed extinguishment of debt by related party | |
| — | | |
| — | | |
| — | | |
| — | | |
| 461,184 | | |
| — | | |
| — | | |
| — | | |
| — | | |
| 461,184 | |
Foreign currency translation | |
| — | | |
| — | | |
| — | | |
| — | | |
| — | | |
| — | | |
| 6,569 | | |
| — | | |
| — | | |
| 6,569 | |
Net loss | |
| — | | |
| — | | |
| — | | |
| — | | |
| — | | |
| — | | |
| — | | |
| (326,035 | ) | |
| 93,880 | | |
| 232,155 | |
Dividends accrued | |
| — | | |
| — | | |
| — | | |
| — | | |
| — | | |
| — | | |
| — | | |
| (23,806 | ) | |
| — | | |
| (23,806 | ) |
Balance as of June 30, 2023 | |
| 4,000,000 | | |
$ | 40,000 | | |
| 3,729,053,805 | | |
$ | 37,290,539 | | |
$ | 25,915,986 | | |
$ | (27,363,367 | ) | |
$ | — | | |
$ | (44,036,696 | ) | |
$ | 267,032 | | |
$ | (7,886,506 | ) |
The
accompanying notes are an integral part of the unaudited condensed consolidated financial statements.
ETHEMA
HEALTH CORPORATION
UNAUDITED
CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS
| |
| | | |
| | |
| |
Six months ended June 30, 2024 | |
Six months ended June 30, 2023 |
Operating activities | |
| | | |
| | |
Net loss | |
$ | (839,478 | ) | |
$ | (407,872 | ) |
Adjustment to reconcile net loss to net cash (used in) provided
by operating activities: | |
| | | |
| | |
Depreciation and amortization | |
| 223,292 | | |
| 278,074 | |
Amortization of debt discount | |
| 138,401 | | |
| 164,447 | |
Amortization of right of use asset | |
| 15,517 | | |
| 142,657 | |
Penalty on convertible promissory notes | |
| — | | |
| 34,688 | |
Deferred tax movement | |
| — | | |
| (31,064 | ) |
Changes in operating assets and liabilities | |
| | | |
| | |
Accounts receivable | |
| 171,106 | | |
| (79,460 | ) |
Prepaid expenses and other current assets | |
| (6,741 | ) | |
| (28,034 | ) |
Accounts payable and accrued liabilities | |
| (71,854 | ) | |
| 339,697 | |
Operating lease liabilities | |
| 99,837 | | |
| (140,434 | ) |
Taxes payable | |
| — | | |
| (237,211 | ) |
Net cash (used in) provided by operating activities | |
| (269,920 | ) | |
| 35,488 | |
Investing activities | |
| | | |
| | |
Purchase of property and equipment | |
| (58,880 | ) | |
| (21,642 | ) |
Acquisition of business | |
| (240,000 | ) | |
| — | |
Acquisition of minority shareholders interest | |
| (625,000 | ) | |
| — | |
Deposits paid | |
| (83,393 | ) | |
| — | |
Net cash used in investing activities | |
| (1,007,273 | ) | |
| (21,642 | ) |
Financing activities | |
| | | |
| | |
Repayment of mortgage loans | |
| — | | |
| (58,320 | ) |
Repayment of convertible notes | |
| — | | |
| (10,000 | ) |
Proceeds from short-term notes | |
| 1,732,000 | | |
| — | |
Repayment of short-term notes | |
| (570,000 | ) | |
| — | |
Repayment of promissory note | |
| (10,000 | ) | |
| — | |
Repayment of government assistance loans | |
| (7,493 | ) | |
| (7,147 | ) |
Repayment of third-party loans | |
| — | | |
| (25,970 | ) |
Repayment of finance leases | |
| (4,169 | ) | |
| (3,909 | ) |
Proceeds from receivables funding | |
| 295,000 | | |
| 265,750 | |
Repayment of receivables funding | |
| (232,733 | ) | |
| (448,905 | ) |
Proceeds from related party payables | |
| 52,215 | | |
| 78,246 | |
Net cash provided by (used in) financing activities | |
| 1,254,820 | | |
| (210,255 | ) |
Effect of exchange rate changes on cash | |
| (15,098 | ) | |
| 83,460 | |
Net change in cash | |
| (37,471 | ) | |
| (112,949 | ) |
Beginning cash balance | |
| 68,573 | | |
| 140,757 | |
Ending cash balance | |
$ | 31,102 | | |
$ | 27,808 | |
Supplemental cash flow information | |
| | | |
| | |
Cash paid for interest | |
$ | 222,109 | | |
$ | 90,888 | |
Cash paid for income taxes | |
$ | — | | |
$ | — | |
Non-cash investing and financing activities | |
| | | |
| | |
Promissory note issue on acquisition of minority shareholders interest | |
| 475,000 | | |
$ | — | |
Disposal of subsidiary to related party | |
$ | — | | |
$ | 1,334,885 | |
Deemed extinguishment of debt by related party | |
$ | — | | |
$ | 461,184 | |
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.
Acquisition
of minority shareholders interest in ATHI
On
May 15, 2024, the Company entered into a Stock Purchase Agreement whereby it acquired the remaining 25% of ATHI representing 5,000,000
shares from the minority shareholder for gross proceeds of $1,100,000. The Company paid an initial deposit of $25,000 and on closing an
additional $600,000. The Company issued a non-interest-bearing promissory note for the remaining balance of $475,000, which promissory
note is repayable in installments of $10,000 a month on each monthly anniversary date of the agreement for months one to eight (eight installments)
and months ten through seventeen (eight installments), and payments of $157,500 on month nine and month eighteen, for a total of $475,000.
The
Company sold its real estate on which its Greenstone Muskoka clinic operated during the prior year.
Acquisition
of 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. On May 1,
2024 the Company, through its subsidiary Evernia Health Center LLC, entered into a Definitive Agreement whereby the Company would assume
the lease for suites 100,101, 201, 202 and 203 located at 899 Meadows Road, Boca Raton, Florida (the “Leased Premises”) and
the furniture, fixtures and equipment located therein, upon the assignment of the lease from the property owner. The lease was assigned
on June 10, 2024 and the Company entered into a Bill of Sale to give effect to the Definitive Agreement.
The
purchase price was $240,000 which was settled by a deposit of $20,000 and a cash payment of $220,000 and the payment to the Seller of
$83,393 for the assumption of the security deposit held by the landlord of the Leased Premises located at 899 Meadows Road
2. Summary
of significant accounting policies
Financial
Reporting
The
(a) unaudited condensed consolidated balance sheets as of June 30, 2024, and as of December 31, 2023, which has been derived from audited
consolidated financial statements, and (b) the unaudited condensed consolidated statements of operations, stockholders’ deficit
and cash flows of the Company, have been prepared in accordance with accounting principles generally accepted in the United
States (“US GAAP”) for interim financial information and the instructions to Form 10-Q and Rule 8-03 of Regulation S-X. Accordingly,
they do not include all of the information and footnotes required by US GAAP for complete financial statements. In the opinion of management,
all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating
results for the three and six months ended June 30, 2024 are not necessarily indicative of results that may be expected for the year
ending December 31, 2024. These unaudited condensed consolidated financial statements should be read in conjunction with the audited
consolidated financial statements and notes thereto included in the Company’s Form 10-K for the year ended December 31, 2023, filed
with the Securities and Exchange Commission (“SEC”) on May 7, 2024.
All
amounts referred to in the notes to the unaudited condensed consolidated financial statements are in United States Dollars ($) 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 six months ended June 30, 2023, a closing rate of CDN$1 equals
US$0.7553 and an average exchange rate of CDN$1 equals US$0.7420.
| 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 June 30, 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 considering 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 $272,872 and $313,338 at
June 30, 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 and six months ended June 30, 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, June 30, 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 $43.2 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 June 30, 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 six months ended June 30, 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 June 30, 2024 the Company has a working capital deficiency of $8.2 million, and total liabilities in excess of assets in the
amount of $8.1 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. Acquisition
of minority shareholders interest in ATHI
On
May 15, 2024, the Company entered into a Stock Purchase Agreement whereby it acquired the remaining 25% of ATHI representing 5,000,000
shares from the minority shareholder for gross proceeds of $1,100,000. The Company paid an initial deposit of $25,000 and on closing an
additional $600,000. The Company issued a non-interest-bearing promissory note for the remaining balance of $475,000, which promissory
note is repayable in installments of $10,000 a month on each monthly anniversary date of the agreement for months one to eight (eight installments)
and months ten through seventeen (eight instalments), and payments of $157,500 on month nine and month eighteen, for a total of $475,000.
The
acquisition of the minority shareholders interest was accounted for in terms of ASC 810, Consolidation.-45.
Schedule of acquisition of the minority shareholders interest | |
| | |
| |
Amount |
Purchase price | |
| | |
Cash | |
$ | 625,000 | |
Promissory note | |
| 475,000 | |
Total | |
| 1,100,000 | |
Allocation of purchase price | |
| | |
Minority shareholders interest | |
| 101,842 | |
Additional paid in capital | |
| (1,201,842 | ) |
Total | |
$ | (1,100,000 | ) |
5. Acquisition
of Boca Cove Detox
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. On May 1,
2024 the Company, through its subsidiary Evernia Health Center LLC, entered into a Definitive Agreement whereby the Company would assume
the lease for suites 100,101, 201, 202 and 203 located at 899 Meadows Road, Boca Raton, Florida (the “Leased Premises”) and
the furniture, fixtures and equipment located therein, upon the assignment of the lease from the property owner. The lease was assigned
on June 10, 2024 and the Company entered into a Bill of Sale to give effect to the Definitive Agreement.
The
purchase price was $240,000 which was settled by a deposit of $20,000 and a cash payment of $220,000 and the payment to the Seller of
$83,393 for the assumption of the security deposit held by the landlord of the Leased Premises located at 899 Meadows Road.
Schedule of acquisition of boca cove detox | |
| | |
| |
Amount |
Purchase price | |
| | |
Cash | |
$ | 323,393 | |
Total | |
| 323,393 | |
Allocation of purchase price | |
| | |
Property and equipment | |
| 240,000 | |
Deposit assumed on leased premises | |
| 83,393 | |
Total | |
$ | 323,393 | |
ETHEMA
HEALTH CORPORATION
NOTES
TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
6. 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:
Schedule of assets and liabilities disposed | |
| | |
| |
Net book value |
Assets | |
| | |
Other receivables | |
$ | 12,015 | |
Property and equipment | |
| 2,420,499 | |
Total | |
| 2,432,514 | |
Liabilities | |
| | |
Accounts payable and accrued liabilities | |
| (196,859 | ) |
Government assistance loans | |
| (45,317 | ) |
Mortgage loan | |
| (3,525,223 | ) |
Total | |
| (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.
7. 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.
ETHEMA
HEALTH CORPORATION
NOTES
TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
7. Property
and equipment (continued)
Acquisition
and simultaneous disposition of property (continued)
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. In addition, $65,450 was paid to Ed Blasiak to settle the convertible promissory owing to him and $179,474 was paid to Joshua
Bauman to settle the convertible promissory note owing to him, and $260,548 was paid to Mirage Realty, LLC to settle the senior secured
promissory note owing to Mirage.
The
details of the property purchase and subsequent sale are as follows:
Schedule of property purchase and subsequent sale | |
| | |
| |
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 | |
Acquisition
of Boca Cove Detox
On
May 1, 2024 the Company, through its subsidiary Evernia Health Center LLC, entered into a Definitive Agreement whereby the Company would
assume the lease for suites 100,101, 201, 202 and 203 located at 899 Meadows Road, Boca Raton, Florida (the “Leased Premises”)
and the furniture, fixtures and equipment located therein, upon the assignment of the lease from the property owner. The lease was assigned
on June 10, 2024 and the Company entered into a Bill of Sale to give effect to the Definitive Agreement. The purchase price of the assets
was $240,000.
Property
and equipment consists of the following:
Schedule of property and equipment |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
June
30,
2024 |
|
December
31,
2023 |
|
|
Useful
lives |
|
Cost |
|
Accumulated
depreciation |
|
Net
book value |
|
Net
book value |
Leasehold improvements |
|
Life of lease |
|
|
513,919 |
|
|
|
(112,665 |
) |
|
|
401,254 |
|
|
|
371,308 |
|
Furniture and fittings |
|
6 years |
|
|
395,235 |
|
|
|
(60,303 |
) |
|
|
334,932 |
|
|
|
104,715 |
|
Vehicles |
|
5 years |
|
|
55,949 |
|
|
|
(34,655 |
) |
|
|
21,294 |
|
|
|
26,889 |
|
Computer equipment |
|
3 years |
|
|
8,925 |
|
|
|
(3,426 |
) |
|
|
5,499 |
|
|
|
5,489 |
|
|
|
|
|
$ |
974,028 |
|
|
$ |
(211,049 |
) |
|
$ |
762,979 |
|
|
$ |
508,401 |
|
Depreciation
expense for the three months ended June 30, 2024 and 2023 was $22,591 and $50,589, respectively, and for the six months ended June 30,
2024 and 2023 was $44,302 and $99,084, 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 6 above.
ETHEMA
HEALTH CORPORATION
NOTES
TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
Intangible
assets consist of the following:
Schedule of intangible assets |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Useful
lives |
|
June
30,
2024 |
|
December
31, 2023 |
|
|
|
|
Cost |
|
Accumulated
amortization |
|
Net
book value |
|
Net
book value |
Health care
Provider license |
|
5
years |
|
$ |
1,789,903 |
|
|
$ |
(1,073,942 |
) |
|
$ |
715,961 |
|
|
$ |
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 June 30, 2024 and
2023 and $178,990 for each of the six months ended June 30, 2024 and 2023.
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 7 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.
ETHEMA
HEALTH CORPORATION
NOTES
TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
9.
Leases (continued)
On
May 1, 2024 the Company, through its subsidiary Evernia Health Center LLC, entered into a Definitive Agreement whereby the Company would
assume the lease for suites 100,101, 201, 202 and 203 located at 899 Meadows Road, Boca Raton, Florida (the “Leased Premises”)
and the furniture, fixtures and equipment located therein, upon the assignment of the lease from the property owner. The lease was assigned
on June 10, 2024 and the Company entered into a Bill of Sale to give effect to the Definitive Agreement.
The
purchase price was $240,000 which was settled by a deposit of $20,000 and a cash payment of $220,000 and the payment to the Seller of
$83,393 for the assumption of the security deposit held by the landlord of the Leased Premises located at 899 Meadows Road
The
assigned lease has a remaining term of 3 years, expiring on June 30, 2027, with an initial monthly lease cost of $21,843 from July 1,
2024 to December 31, 2024, escalating by 2.9% per annum, each annual period being a calendar year.
To
determine the present value of minimum future lease payments for operating leases at June 10, 2024, 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 Bank rate 3/1 adjustable-rate mortgage
which represents the average rate for several mortgage lenders in the market of 6.36%. The Company determined that 6.36% 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 $744,256 on June 10, 2024.
Right
of use assets are included in the consolidated balance sheet are as follows:
Schedule of right
of use assets are included in the consolidated balance | |
| | | |
| | |
| |
June 30, 2024 | |
December 31, 2023 |
Non-current assets | |
| | | |
| | |
Right-of-use assets – finance leases, net of depreciation, included in Property and equipment | |
$ | 21,294 | | |
$ | 26,889 | |
Right-of-use assets - operating leases, net of amortization | |
$ | 10,052,463 | | |
$ | 9,323,723 | |
Lease
costs consists of the following:
Schedule of lease
costs | |
| | | |
| | |
| |
Six months ended June 30, |
| |
2024 | |
2023 |
Finance lease cost: | |
| | | |
| | |
Amortization of right-of-use assets | |
$ | 5,595 | | |
$ | 5,595 | |
Interest expense on finance lease liabilities | |
| 771 | | |
| 1,031 | |
Total finance lease cost | |
| 6,366 | | |
| 6,626 | |
| |
| | | |
| | |
Operating lease cost | |
$ | 374,000 | | |
$ | 173,644 | |
Lease cost | |
$ | 380,366 | | |
$ | 180,270 | |
Other
lease information:
Schedule of other
lease | |
| |
|
| |
Six months ended June 30, |
| |
2024 | |
2023 |
Cash paid for amounts included in the measurement of lease liabilities | |
| |
|
Operating cash flows from finance leases | |
$ | (771 | ) | |
$ | (1,031 | ) |
Operating cash flows from operating leases | |
| (374,000 | ) | |
| (173,644 | ) |
Financing cash flows from finance leases | |
| (4,144 | ) | |
| (3,883 | ) |
Cash paid for amounts included in the measurement of lease liabilities | |
$ | (378,915 | ) | |
$ | (178,558 | ) |
| |
| | | |
| | |
Weighted average lease term – finance leases | |
| 2 years and 5 months | | |
| 3 years and 4 months | |
Weighted average remaining lease term – operating leases | |
| 18 years | | |
| 3 years and 7 months | |
| |
| | | |
| | |
Discount rate – finance leases | |
| 6.58 | % | |
| 6.61 | % |
Discount rate – operating leases | |
| 7.60 | % | |
| 4.64 | % |
ETHEMA
HEALTH CORPORATION
NOTES
TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
9. Leases
(continued)
Maturity
of Leases
Finance
lease liability
The
amount of future minimum lease payments under finance leases are as follows:
Schedule of future minimum lease payments under finance leases |
|
|
|
|
|
|
Amount |
Remainder of 2024 |
|
$ |
4,915 |
|
2025 |
|
|
9,829 |
|
2026 |
|
|
6,195 |
|
2027 |
|
|
1,707 |
|
Total finance lease |
|
|
22,646 |
|
Imputed interest |
|
|
(1,915 |
) |
Total finance lease
liability |
|
$ |
20,731 |
|
Disclosed as: |
|
|
|
|
Current portion |
|
$ |
8,714 |
|
Non-Current portion |
|
|
12,017 |
|
Lease liability |
|
$ |
20,731 |
|
Operating
lease liability
The
amount of future minimum lease payments under operating leases are as follows:
Schedule of future minimum lease payments under operating leases |
|
|
|
|
|
|
Amount |
|
|
|
Remainder of 2024 |
|
$ |
511,915 |
|
2025 |
|
|
1,045,192 |
|
2026 |
|
|
1,074,288 |
|
2027 |
|
|
961,526 |
|
2028 |
|
|
841,379 |
|
2029 and thereafter |
|
|
15,358,663 |
|
Total undiscounted minimum future lease payments |
|
|
19,792,963 |
|
Imputed interest |
|
|
(9,526,750 |
) |
Total operating lease
liability |
|
$ |
10,266,213 |
|
|
|
|
|
|
Disclosed as: |
|
|
|
|
Current portion |
|
$ |
271,457 |
|
Non-Current portion |
|
|
9,990,756 |
|
Lease liability |
|
$ |
10,266,213 |
|
10. Short-term
Convertible Notes
The
short-term convertible notes consist of the following:
Schedule of short-term convertible notes |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Interest rate |
|
Maturity Date |
|
Principal |
|
Interest |
|
June 30,
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 |
|
|
|
6,996 |
|
|
|
127,772 |
|
|
|
121,766 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Series N convertible notes |
|
|
6.0 |
% |
|
December 31, 2024 to December 31, 2025 |
|
|
2,779,000 |
|
|
|
922,846 |
|
|
|
3,701,846 |
|
|
|
4,228,161 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ |
2,969,776 |
|
|
$ |
929,842 |
|
|
$ |
3,899,618 |
|
|
$ |
4,419,927 |
|
Disclosed as follows: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Short-term |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ |
2,169,570 |
|
|
$ |
4,419,927 |
|
Long-term |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
1,730,048 |
|
|
|
— |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ |
3,899,618 |
|
|
$ |
4,419,927 |
|
ETHEMA
HEALTH CORPORATION
NOTES
TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
10. 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.
Between
April 30, 2024 and May 10, 2024, three series N convertible note holders, converted principal of $450,000 into Series R promissory notes
after the repayment of $151,475 of accrued interest.
During
the current year, the Company repaid $17,250 of accrued interest to certain Series N convertible note holders.
11. Short-term
Notes
The
short-term notes consist of the following:
Schedule of short-term notes |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Description |
|
Interest
Rate |
|
Maturity
date |
|
Principal |
|
Accrued
Interest |
|
Unamortized
debt
discount |
|
June
30,
2024
Amount |
|
December
31,
2023
Amount |
LXT Biotech |
|
|
6.0 |
% |
|
On Demand |
|
$ |
97,268 |
|
|
$ |
30,475 |
|
|
$ |
— |
|
|
$ |
127,743 |
|
|
$ |
129,184 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Mirage Realty |
|
|
10.0 |
% |
|
June 15, 2024 |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
236,421 |
|
|
|
|
6 to 18 |
% |
|
November 15, 2024 |
|
|
600,000 |
|
|
|
4,500 |
|
|
|
— |
|
|
|
604,500 |
|
|
|
— |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Third Party |
|
|
12.0 |
% |
|
On demand |
|
|
290,785 |
|
|
|
31,070 |
|
|
|
— |
|
|
|
321,855 |
|
|
|
315,067 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Revolving line of credit |
|
|
60.0 |
% |
|
May 1,2024 |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
|
60.0 |
% |
|
May 14, 2024 |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
|
60.0 |
% |
|
May 12, 2024 |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
|
60 |
% |
|
July 14, 2024 |
|
|
131,000 |
|
|
|
10,044 |
|
|
|
(234 |
) |
|
|
140,810 |
|
|
|
— |
|
|
|
|
60 |
% |
|
August 13, 2024 |
|
|
101,000 |
|
|
|
2,693 |
|
|
|
(734 |
) |
|
|
102,959 |
|
|
|
— |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Series R Promissory notes |
|
|
7.5 |
% |
|
March 31, 2025 |
|
|
1,155,000 |
|
|
|
13,819 |
|
|
|
(87,241 |
) |
|
|
1,081,578 |
|
|
|
— |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total convertible notes payable |
|
|
|
|
|
|
|
$ |
2,375,053 |
|
|
$ |
92,601 |
|
|
$ |
(88,209 |
) |
|
$ |
2,379,445 |
|
|
$ |
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
11. 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.
On
May 13, 2024, the Company repaid principal of $250,000 and accrued interest thereon of $15,000, thereby extinguishing the debt.
On
May 15, 2024, the Company, entered into a senior secured promissory note in the aggregate principal amount of $600,000. The note earns
interest at 6% per annum for the first two months and 9% per annum for the following two months and 18% for the next two months. The
note matures on November 15, 2024. The proceeds of the note were used to acquire the minority shareholder interest in ATHI, refer note
4 above.
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 months 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.
12. Promissory
Note
On
May 15, 2024, the Company entered into a Stock Purchase Agreement whereby it acquired the remaining 25% of ATHI representing 5,000,000
shares from the minority shareholder for gross proceeds of $1,100,000. The Company paid an initial deposit of $25,000 and on closing
an additional $600,000. The Company issued a non-interest bearing promissory note for the remaining balance of $475,000, which promissory
note is repayable in instalments of $10,000 a month on each monthly anniversary date of the agreement for months one to eight (eight
instalments) and months ten through seventeen (eight instalments), and payments of $157,500 on month nine and month eighteen, for a total
of $475,000.
The
Company paid the first $10,000 instalment during June 2024.
Schedule of promissory note | |
| |
|
| |
June 30, 2024 | |
December 31, 2023 |
| |
| |
|
Promissory note | |
$ | 465,000 | | |
$ | — | |
Disclosed as: | |
| | | |
| | |
Current portion | |
| 267,500 | | |
| — | |
Long-term portion | |
| 197,500 | | |
| — | |
| |
| 465,000 | | |
| — | |
ETHEMA
HEALTH CORPORATION
NOTES
TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
13. 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 $273,333 by June 30, 2024. The balance outstanding at June 30, 2024 was $46,667,
less unamortized discount of $10,131.
May
30, 2024 Funding
On
May 30, 2024, the Company, through its subsidiary, Evernia Health Center, LLC entered into a Receivables Sale Agreement with Fortunate
Sons (“Fortunate”), whereby $375,000 of the Receivables of Evernia were sold to Fortunate for gross proceeds of $300,000.
The Company also incurred fees of $5,000, resulting in net proceeds of $295,000. The Company is obliged to pay $10,750 per week commencing
4 weeks after the agreement was entered into until the amount of $375,000 is paid in full.
The
proceeds of the receivables funding was used to acquire the assets of Boca Cove Detox.
14. 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 June 30, 2024, the balance outstanding, including interest thereon was $27,982.
15. Related
parties
Schedule of Related party payable | |
| | | |
| | |
| |
June 30, | |
December 31, |
| |
2024 | |
2023 |
Related party receivables | |
| | | |
| | |
Shawn E. Leon | |
$ | 13,571 | | |
$ | — | |
| |
| | | |
| | |
Related party payables | |
| | | |
| | |
Shawn E. Leon | |
| — | | |
| 61,267 | |
Leon Developments Ltd. | |
| 1,092,701 | | |
| 1,092,701 | |
Eileen Greene | |
| 1,545,377 | | |
| 1,418,324 | |
Total related party payables | |
$ | 2,638,078 | | |
$ | 2,572,292 | |
ETHEMA
HEALTH CORPORATION
NOTES
TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
15. Related
parties (continued)
Shawn
E. Leon
At
June 30, 2024, the Company had a receivable from Shawn Leon of $13,571 and at December 31, 2023, the Company had a payable to Shawn Leon
of $61,267. Mr. Leon is a director and CEO of the Company. The balances receivable and payable are non-interest bearing and have no fixed
repayment terms.
Mr.
Leon forfeited management fees due to him for the six months ended June 30, 2024 and for the year ended December 31, 2023.
Leon
Developments, Ltd.
Leon
Developments is owned by Shawn Leon, the Company’s CEO and director. As of June 30, 2024 and December 31, 2023, the Company owed
Leon Developments, Ltd., $1,092,701.
Eileen
Greene
As
of June 30, 2024 and December 31, 2023, the Company owed Eileen Greene, the spouse of our CEO, Shawn Leon, $1,545,377 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.
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.
ETHEMA
HEALTH CORPORATION
NOTES
TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
16. 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 June 30, 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 June 30, 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 June 30, 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 June 30, 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.
ETHEMA
HEALTH CORPORATION
NOTES
TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
16. Stockholder’s
deficit (continued)
A
summary of the Company’s warrant activity during the period from January 1, 2023 to June 30, 2024 is as follows:
Schedule of warrant activity |
|
|
|
|
|
|
|
|
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 June 30, 2024 |
|
|
1,022,376,420 |
|
|
|
$0.001 to
$0.00205 |
|
|
$ |
0.0012840 |
|
The
following table summarizes information about warrants outstanding at June 30, 2024:
Schedule of warrants outstanding |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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 |
|
|
|
3.00 |
|
|
|
|
|
|
|
745,810,761 |
|
|
|
|
|
$0.002050 |
|
|
|
276,565,659 |
|
|
|
1.52 |
|
|
|
|
|
|
|
276,565,659 |
|
|
|
|
|
|
|
|
|
1,022,376,420 |
|
|
|
2.60 |
|
|
$ |
0.001284 |
|
|
|
1,022,376,420 |
|
|
$ |
0.001284 |
|
All
of the warrants outstanding at June 30, 2024 are vested. The warrants outstanding at June 30, 2024 have an intrinsic value of $0.
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 three months ended June 30, 2023 is disclosed as follows:
Schedule of segment operating | |
| | | |
| | | |
| | |
| |
Three months ended June 30, 2023 |
| |
Rental Operations | |
In-Patient services | |
Total |
| |
| |
| |
|
Revenue | |
$ | 93,368 | | |
$ | 1,472,591 | | |
$ | 1,565,959 | |
Operating expenses | |
| 215,408 | | |
| 1,318,405 | | |
| 1,533,813 | |
| |
| | | |
| | | |
| | |
Operating (loss) income | |
| (122,040 | ) | |
| 154,186 | | |
| 32,146 | |
| |
| | | |
| | | |
| | |
Other (expense) income | |
| | | |
| | | |
| | |
Forgiveness of intercompany loan | |
| 3,481,332 | | |
| (3,481,332 | ) | |
| — | |
Extension fee on property purchase | |
| — | | |
| (130,000 | ) | |
| (130,000 | ) |
Penalty on convertible notes | |
| — | | |
| (34,688 | ) | |
| (34,688 | ) |
Other income | |
| — | | |
| 339 | | |
| 339 | |
Interest expense | |
| (47,731 | ) | |
| (96,250 | ) | |
| (143,981 | ) |
Amortization of debt discount | |
| — | | |
| (87,526 | ) | |
| (87,526 | ) |
Foreign exchange movements | |
| (28,290 | ) | |
| (59,501 | ) | |
| (87,791 | ) |
Net income (loss) before taxes | |
| 3,283,271 | | |
| (3,734,772 | ) | |
| (451,501 | ) |
Taxes | |
| — | | |
| 219,346 | | |
| 219,346 | |
Net income (loss) | |
$ | 3,283,271 | | |
$ | (3,515,426 | ) | |
$ | (232,155 | ) |
ETHEMA
HEALTH CORPORATION
NOTES
TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
| 17. | Segment
information (continued) |
The
segment operating results of the reportable segments for the six months ended June 30, 2023 is disclosed as follows:
| |
| |
| |
|
| |
Six months ended June 30, 2023 |
| |
Rental Operations | |
In-Patient services | |
Total |
| |
| |
| |
|
Revenue | |
$ | 180,522 | | |
$ | 2,685,483 | | |
$ | 2,866,005 | |
Operating expenses | |
| 245,528 | | |
| 2,513,305 | | |
| 2,758,833 | |
| |
| | | |
| | | |
| | |
Operating (loss) income | |
| (65,006 | ) | |
| 172,178 | | |
| 107,172 | |
| |
| | | |
| | | |
| | |
Other (expense) income | |
| | | |
| | | |
| | |
Forgiveness of intercompany loan | |
| 3,481,332 | | |
| (3,481,332 | ) | |
| — | |
Extension fee on property purchase | |
| — | | |
| (130,000 | ) | |
| (130,000 | ) |
Penalty on convertible notes | |
| — | | |
| (34,688 | ) | |
| (34,688 | ) |
Other income | |
| — | | |
| 339 | | |
| 339 | |
Interest expense | |
| (95,464 | ) | |
| (205,613 | ) | |
| (301,077 | ) |
Amortization of debt discount | |
| | | |
| (164,447 | ) | |
| (164,447 | ) |
Foreign exchange movements | |
| (29,325 | ) | |
| (61,421 | ) | |
| (90,746 | ) |
Net income (loss) before taxes | |
| 3,291,537 | | |
| (3,904,984 | ) | |
| (613,447 | ) |
Taxes | |
| — | | |
| 205,575 | | |
| 205,575 | |
Net income (loss) | |
$ | 3,291,537 | | |
$ | (3,699,409 | ) | |
$ | (407,872 | ) |
The
operating assets and liabilities of the reportable segments as of June 30, 2023 is as follows:
Schedule of operating assets and liabilities of the reportable segments | |
| |
| |
|
| |
June 30, 2023 |
| |
Rental Operations | |
In-Patient services | |
Total |
| |
| |
| |
|
Purchase of fixed assets | |
$ | (43,611 | ) | |
$ | 65,253 | | |
$ | 21,642 | |
Assets | |
| | | |
| | | |
| | |
Current assets | |
| — | | |
| 579,941 | | |
| 579,941 | |
Non-current assets | |
| — | | |
| 3,255,653 | | |
| 3,255,653 | |
Liabilities | |
| | | |
| | | |
| | |
Current liabilities | |
| — | | |
| (9,856,833 | ) | |
| (9,856,833 | ) |
Non-current liabilities | |
| — | | |
| (1,865,267 | ) | |
| (1,865,267 | ) |
Net liability position | |
$ | — | | |
$ | (7,886,506 | ) | |
$ | (7,886,506 | ) |
18. Net
loss per common share
For the three and six months ended June 30, 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.
Schedule of diluted net loss per share | |
| |
|
| |
Three and six months ended June 30, 2024 | |
Three and six months ended June 30, 2023 |
| |
| |
|
Shares issuable upon exercise of warrants | |
| 1,022,376,420 | | |
| 692,852,506 | |
Shares issuable on conversion of convertible notes | |
| 174,044,742 | | |
| 582,290,570 | ` |
| |
| 1,196,421,162 | | |
| 1,275,143,076 | |
ETHEMA
HEALTH CORPORATION
NOTES
TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
19. 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 10 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
Edgewater
Recovery Centers, LLC
On July 10, 2024 the Company finalized
the execution of a letter of intent and a management agreement with respect to the assets and operations of Edgewater Recovery Center
LLC of Morehead Kentucky. The purchase agreements will be for the shares and/or assets of Edgewater Recovery Centers, LLC (“ETC”),
ERC Investments, LLC (“ERC”), JDE Properties, LLC (“JDE”), and New Journey LLC (“NJ”) as follows:
|
NJ: |
The purchase price for NJ including cash, accounts receivable and real property at 721 White Street, Morehead, KY and not including any liabilities, not limited to, but including property taxes or income taxes, other than the mortgage loan against the property will be $1.00. |
|
JDE: |
The purchase price for JDE including cash, accounts receivable and real property at 164, 166 and 168 Maple Street, 1135 Rodburn Road, 214 Jackson Road, 70 Brandywine Lane and 1800 Rice Road, all in Morehead, KY and not including any liabilities, not limited to, but including property taxes and income taxes, other than mortgages and loans registered against the properties will be $1.00 plus an agreement to transfer the real property at 70 Brandywine Lane and 1800 Rice Road from JDE to the Seller, together with an assumption of mortgages against those properties. |
|
ERC: |
The purchase price for the ERC business including cash accounts receivable and real property at 1111 US 60 West and 425, 435 and 445 Clinic Drive, all in Morehead KY and not including any liabilities, not limited to, but including property taxes and income taxes, other than mortgage and loans against those properties, will be $2,600,000 paid by the issuance of a 6% interest Seller Note in the principal amount of $2,600,000 amortized over 25 years with a term of 7 years collateralized behind the existing mortgages on the ERC properties. Principal and interest payment on the $2,600,000 note of $16,752 will be paid monthly and will take effect upon the Closing Date. From and after the Effective Date and until the Closing Date, ETC will pay $13,000.00 (an amount equal to 6% interest on $2,600,000) per month to the Seller. The first payment of $13,000.00 will be made 30 days after the Effective Date. |
|
ETC: |
The purchase for the Business will include cash, accounts receivable and all assets of the business. The assumed liabilities will only be accounts payable for expenses of the Business from The Effective Date forward. All other liabilities other than debts to the Lenders, The Justice Department and the Seller will not be assumed. The purchase price for the Business will be $250,000.00 to be directed towards payment of legal fees and brokerage fees. |
The
Management Agreement will have an Effective Date of July 15, 2024.
Subscription
for common shares by related parties
On
July 12, 2024 the Company CEO and his spouse converted a total debt of $2 million into 4 billion shares of restricted common stock of
the Company at the price of $0.0005 per share. The debt was non-interest bearing. A portion of the converted debt was due to Management
fees that the CEO was entitled to under a management agreement for the Company subsidiary ARIA, bur deferred due to cash flow constraints.
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.
Edgewater
Recovery Centers, LLC
On July 10, 2024
the Company finalized the execution of a letter of intent and a management agreement with respect to the assets and operations of Edgewater
Recovery Center LLC of Morehead Kentucky. The purchase agreements will be for the shares and/or assets of Edgewater Recovery Centers,
LLC (“ETC”), ERC Investments, LLC (“ERC”), JDE Properties, LLC (“JDE”), and New Journey LLC (“NJ”)
as follows:
NJ: |
The purchase price for NJ including cash, accounts receivable and real property at 721 White Street, Morehead, KY and not including any liabilities, not limited to, but including property taxes or income taxes, other than the mortgage loan against the property will be $1.00. |
JDE: |
The purchase price for JDE including cash, accounts receivable and real property at 164, 166 and 168 Maple Street, 1135 Rodburn Road, 214 Jackson Road, 70 Brandywine Lane and 1800 Rice Road, all in Morehead, KY and not including any liabilities, not limited to, but including property taxes and income taxes, other than mortgages and loans registered against the properties will be $1.00 plus an agreement to transfer the real property at 70 Brandywine Lane and 1800 Rice Road from JDE to the Seller, together with an assumption of mortgages against those properties. |
ERC: |
The purchase price for the ERC business including cash accounts receivable and real property at 1111 US 60 West and 425, 435 and 445 Clinic Drive, all in Morehead KY and not including any liabilities, not limited to, but including property taxes and income taxes, other than mortgage and loans against those properties, will be $2,600,000 paid by the issuance of a 6% interest Seller Note in the principal amount of $2,600,000 amortized over 25 years with a term of 7 years collateralized behind the existing mortgages on the ERC properties. Principal and interest payment on the $2,600,000 note of $16,752 will be paid monthly and will take effect upon the Closing Date. From and after the Effective Date and until the Closing Date, ETC will pay $13,000.00 (an amount equal to 6% interest on $2,600,000) per month to the Seller. The first payment of $13,000.00 will be made 30 days after the Effective Date. |
ETC: |
The purchase for the Business will include cash, accounts receivable and all assets of the business. The assumed liabilities will only be accounts payable for expenses of the Business from The Effective Date forward. All other liabilities other than debts to the Lenders, The Justice Department and the Seller will not be assumed. The purchase price for the Business will be $250,000.00 to be directed towards payment of legal fees and brokerage fees. |
Results of
operations for the three months ended June 30, 2024 and 2023.
Revenues
Revenues were $1,490,100
and $1,565,959 for the three months ended June 30, 2024 and 2023, respectively, a decrease of $75,859 or 4.8%. The revenue from
in-patient services related to Evernia was $1,490,100 and $1,472,593 for the three months ended June 30, 2024 and 2023, respectively,
an increase of $17,507 or 1.2%. Revenue remained largely flat during the current period.
The
revenue from rental properties was $0 and $93,368 for the three months ended June 30, 2024 and 2023, a decrease of $93,368 or 100.0%.
The subsidiary owning the rental property, CCH was sold on June 30, 2023.
Operating
Expenses
Operating
expenses were $1,767,610 and $1,533,813 for the three months ended June 30, 2024 and 2023, respectively, an increase of $233,797
or 15.2%. The increase is primarily due to the following:
|
● |
General and
administrative expenses was $363,230 and $265,165 for the three months ended June 30, 2024 and 2023, respectively, an increase of
$98,065 or 37.0%. The increase is primarily due to an increase in advertising and promotion expenses of $44,310 to increase awareness
of the rehab facilities during the current period and an increase in property taxes of $59,221 based on accrued property taxes on
the current property value. The remaining difference of $(5,466) is immaterial and is made up of several insignificant balances. |
|
● |
Rent expense
was $274,130 and $105,933 for the three months ended June 30, 2024 and 2023, respectively, an increase of $168,197 or 158.8%. The
increase is due to the acquisition of the Evernia property and the subsequent sale of property at an increased value with the simultaneous
entry into a new 20-year lease agreement. The rental increased significantly by $110,520 over the period and the rental smoothing
adjustment in terms of US GAAP over the life of the lease added an additional $57,677 to the current period charge. |
|
● |
Management
fees were $0 and $215,503 for the three months ended June 30, 2024 and 2023, respectively, a decrease of $215,503 or 100.0%. The
decrease is due to management fees paid to Leon developments from CCH in the prior year, prior to the disposal of CCH to a third
party on June 30, 2023. |
|
● |
Professional
fees were $301,132 and $177,910 for the three months ended June 30, 2024 and 2023, respectively, an increase of $123,222 or 69.3%.
The increase is primarily due to an increase in corporate consulting fees of $55,737, legal fees of $23,052 and professional fees
of $ 24,219, all related to the recent acquisition of the minority shareholders interest in ATHI and the acquisition of Boca Cove
Detox assets and the assumption of the operating lease. Professional contractors used to operate the rehab center increased by $20,213
as the company increased its human resources to a full complement. |
|
● |
Salaries and
wages were $717,032 and $629,707 for the three months ended June 30, 2024 and 2023, respectively, an increase of $87,325 or 13.9%.
The increase is primarily due to the increase in headcount as the company increased its human resources to a full staffing complement
for the rehab center. |
|
● |
Depreciation
and amortization was $112,086 and $139,595 for the three months ended June 30, 2024 and 2023, respectively, a decrease of $27,509
or 19.7%. The decrease is due to the disposal of CCH, a property-owning subsidiary in the prior year. |
Operating
(loss) income
Operating
(loss) was $277,510 and operating income was $32,146 for the three months ended June 30, 2024 and 2023, respectively, an increase of
$309,656 or 963.3%. The increase is due to the increase in operating expenses of $233,797 and the loss of revenue from the rental properties
of $93,368, offset by a slight increase in patient revenue of $17,507, as discussed in detail above.
Penalty
on convertible note
The
penalty on convertible notes was $0 and $34,688 for the three months ended June 30, 2024 and 2023, respectively, a decrease of $34,688
or 100%. The penalty on convertible note in the prior year was agreed upon with one of our lenders whose note was in default and was
subsequently settled after June 30, 2023.
Extension
fee on property purchase
The extension fee on the
property purchase was $0 and $130,000 for the three months ended June 30, 2024 and 2023, respectively, a decrease of $130,000 or 100%.
The extension fee in the previous year was levied by the landlord of our West Palm Beach facility to afford us additional time to structure
the acquisition of the facility.
Interest expense
Interest expense was $106,914
and $143,981 for the three months ended June 30, 2024 and 2023, respectively, a decrease of $37,067 or 25.7%. The decrease is primarily
due to monitoring fees incurred in the prior year on two short term notes and additional interest incurred on a senior secured promissory
note advanced to the Company during the prior year. Several new notes were issued towards the end of the current period which will result
in increased interest expense in future periods.
Amortization of debt discount
Amortization of debt discount
was $75,240 and $87,526 for the three months ended June 30, 2024 and 2023, respectively, a decrease of $12,286 or 14.0%. The decrease
is primarily due to a decrease in the level of receivables funding during the current period compared to the prior period. Additional
receivables funding was advanced towards the end of the current quarter, which will result in increased amortization expense over future
periods.
Foreign
exchange movements
Foreign
exchange movements were $(6,134) and $(87,791) for the three months ended June 30, 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 was relatively stable
against the Canadian dollar over the prior quarter and the prior period included the realization of an unrealized translation adjustments
of $51,708 on the disposal of our property owning subsidiary Cranberry Cove Holdings.
Net loss
before income taxes
Net
loss before income taxes was $(465,275) and $(451,501) for the three months ended June 30, 2024 and 2023, respectively, an increase of
$13,774 or 3.1%. The increase is primarily due to the increase in operating loss discussed above offset by decreases in penalty on convertible
notes, the extension fee on property purchase, the decrease in interest expense and the decrease in amortization of debt discount and
foreign exchange movements, all discussed in detail above.
Income
Taxes
Income
taxes was $0 and income taxes credit was $219,346 for the three months ended June 30, 2024 and 2023, a decrease of $219,346 or 100.0%.
The decrease is due to the completion of tax returns in the prior year for our operating subsidiaries during the prior year quarter,
which resulted in the reversal of previously provided for income taxes, primarily related to accelerated depreciation allowances on property
and equipment.
Net loss
Net
loss was $(465,275) and $(232,155) for the three months ended June 30, 2024 and 2023, respectively, an increase of $233,120 or 100.4%,
primarily due to the increase in net loss before taxation offset by the taxation credit, as discussed above.
For
the six months ended June 30, 2024 and June 30, 2023.
Revenues
Revenues
were $2,790,200 and $2,866,005 for the six months ended June 30, 2024 and 2023, respectively, a decrease of $75,805 or 2.6%. The
revenue from in-patient services related to Evernia was $2,790,200 and $2,685,483 for the six months ended June 30, 2024 and 2023, respectively,
an increase of $104,717 or 3.9%, which is in line with our expectations.
The
revenue from rental properties was $0 and $180,522 for the six months ended June 30, 2024 and 2023, a decrease of $180,522 or 100.0%.
The subsidiary owning the rental property, CCH was sold on June 30, 2023.
Operating
Expenses
Operating
expenses were $3,296,785 and $2,758,833 for the six months ended June 30, 2024 and 2023, respectively, an increase of $537,952 or
19.5%. The increase is primarily due to the following:
|
● |
General and
administrative expenses was $637,775 and $506,402 for the six months ended June 30, 204 and 2023, respectively, an increase of $131,373
or 25.9%. The increase is primarily due to an increase in advertising and promotion expenses of $55,642 to increase awareness of
the rehab facilities during the current period and an increase in property taxes of $56,568 based on accrued property taxes on the
current property value, and an increase in travel costs of $19,644 due to the amount of corporate activity and travel related to
potential acquisitions during the current year. The remaining difference of $481 is immaterial and is made up of several
insignificant balances. |
|
● |
Rent expense
was $539,263 and $220,497 for the six months ended June 30, 2024 and 2023, respectively, an increase of $318,766 or 144.6%. The increase
is primarily due to the acquisition of the Evernia property and the subsequent sale of property at an increased value with the simultaneous
entry into a new 20-year lease agreement. The rental increased significantly by $203,412 over the period and the rental smoothing
adjustment in terms of US GAAP over the life of the lease added an additional $115,354 to the current period charge. |
|
● |
Management
fees were $0 and $243,003 for the six months ended June 30, 2024 and 2023, respectively, a decrease of $243,003 or 100.0%. The decrease
was due to management fees paid to Leon developments from CCH prior to the disposal of CCH to a third party on June 30, 2023 and
management fees paid to the previous minority shareholder in the prior year. |
|
● |
Professional
fees were $455,682 and $289,114 for the six months ended June 30, 2024 and 2023, respectively, an increase of $166,568 or 57.6%.
The increase is primarily due to an increase in corporate consulting fees of $55,737, legal fees of $23,212 and professional fees
of $75,359, all related to the recent acquisition of the minority shareholders interest in ATHI and the acquisition of Boca Cove
Detox assets and the assumption of the operating lease. Professional contractors used to operate the rehab center increased by $12,259
as the company increased its human resources to a full complement. |
|
● |
Salaries and
wages were $1,440,773 and $1,221,741 for the six months ended June 30, 2024 and 2023, respectively, an increase of $219,032 or 17.9%.
The increase is primarily due to the increase in headcount as the company increased its human resources to a full staffing complement
for the rehab center. |
|
● |
Depreciation
and amortization was $223,292 and $278,074 for the six months ended June 30, 2024 and 2023, respectively, a decrease of $54,782 or
19.7%. The decrease is due to the disposal of CCH, a property-owning subsidiary in the prior year. |
Operating
(loss) income
The
operating loss was $(506,585) and the operating income was $107,172 for the six months ended June 30, 2024 and 2023, respectively, an
increase of $613,757 or 572.7%. The increase is due to the increase in operating expenses of $53,952 and a decrease in revenue of $75,805,
discussed in detail above.
Penalty
on convertible note
The
penalty on convertible notes was $0 and $34,688 for the six months ended June 30, 2024 and 2023, respectively, a decrease of $34,688
or 100%. The penalty on convertible note in the prior year was agreed upon with one of our lenders whose note was in default and was
subsequently settled after June 30, 2023.
Extension
fee on property purchase
The
extension fee on the property purchase was $0 and $130,000 for the six months ended June 30, 2024 and 2023, respectively, a decrease
of $130,000 or 100%. The extension fee in the previous year was levied by the landlord of our West Palm Beach facility to afford us additional
time to structure the acquisition of the facility.
Interest
expense
Interest expense was $200,100
and $301,077 for the six months ended June 30, 2024 and 2023, respectively, a decrease of $100,977 or 33.5%. The decrease is primarily
due to monitoring fees incurred in the prior year on two short term notes and additional interest incurred on a senior secured promissory
note advanced to the Company during the prior year. Several new notes were issued towards the end of the current period which will result
in increased interest expense in future periods.
Amortization
of debt discount
Amortization
of debt discount was $138,402 and $164,447 for the six months ended June 30, 2024 and 2023, respectively, a decrease of $26,045 or 15.8%.
The decrease is primarily due to a decrease in the level of receivables funding during the current period compared to the prior period.
Additional receivables funding was advanced towards the end of the current quarter, which will result in increased amortization expense
over future periods.
Foreign
exchange movements
Foreign
exchange movements were $4,511 and $90,746 for the six months ended June 30, 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 was substantially stable against
the Canadian Dollar during the current period and unrealized translation adjustments of $51,708 was realized on the disposal of our property
owning subsidiary Cranberry Cove Holdings. In the prior year.
Net loss
before income taxes
Net
loss before income taxes was $(839,478) and $(613,447) for the six months ended June 30, 2024 and 2023, respectively, an increase of
$226,031 or 36.8%. The increase is primarily due to, the increase in the operating loss, offset by decreases in penalty on convertible
notes, the extension fee on property purchase, the decrease in interest expense and the decrease in amortization of debt discount and
foreign exchange movements, all discussed in detail above.
Income
taxes
Income
taxes was $0 for the six months ended June 30, 2024 and a tax credit of $205,575 for the six months ended June 30, 2023, a decrease of
$205,575 or 100.0%. The decrease is due to the completion of tax returns for our operating subsidiaries during the prior period, which
resulted in the reversal of previously provided for income taxes, primarily related to accelerated depreciation allowances on property
and equipment.
Net loss
Net
loss was $(839,478) and $(407,872) for the six months ended June 30, 2024 and 2023, respectively, an increase of $431,606 or 105.8%.
The increase is primarily due to the increase in net loss before taxation offset by the prior period taxation credit, as 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 June 30, 2024 is as follows:
|
|
Amount |
Remainder of 2024 |
|
$ |
4,915 |
|
2025 |
|
|
9,829 |
|
2026 |
|
|
6,195 |
|
2027 |
|
|
1,707 |
|
|
|
|
22,646 |
|
Imputed interest |
|
|
(1,915 |
) |
Total finance lease
liability |
|
$ |
20,731 |
|
The
amount of future minimum lease payments under operating leases are as follows:
|
|
Amount |
|
|
|
Remainder of 2024 |
|
$ |
511,915 |
|
2025 |
|
|
1,045,192 |
|
2026 |
|
|
1,074,288 |
|
2027 |
|
|
961,526 |
|
2028 |
|
|
841,379 |
|
2029 and thereafter |
|
|
15,358,663 |
|
Total undiscounted minimum future lease payments |
|
|
19,792,963 |
|
Imputed interest |
|
|
(9,526,750 |
) |
Total operating lease
liability |
|
$ |
10,266,213 |
|
The
company also has commitments under convertible notes, short-term notes, promissory note and receivables funding. If the convertible loans,
as disclosed in note 10, above are not converted they will need to be repaid.
Liquidity
and Capital Resources
We
have prepared our unaudited condensed consolidated financial statements 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 June 30, 2024 we
had a working capital deficiency of $8.2 million, and total liabilities in excess of assets in the amount of $8.1 million.
We believe that current available resources will not be sufficient to fund our planned expenditures over the next 12 months. These factors,
individually and collectively indicate that a material uncertainty exists that raises substantial doubt about our
ability to continue as a going concern for one year from the date of issuance of these condensed interim consolidated financial statements.
We
are dependent on the raising additional capital through placement of common shares, and/or debt financing in order to implement our business
plan and generating 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 we
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 unaudited condensed 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.
Cash
used in operating activities was $(269,920) and cash generated from operating activities was $35,488 for the six months ended June 30,
2024 and 2023, respectively, an increase of $305,408. The increase is primarily due to the following:
|
● |
An increase
in net loss of $431,606, discussed under operations above. |
|
● |
An increase
in the movement of non-cash items of $211,592 primarily due to the movement in the amortization of right of use assets of $127,140
and the movement in depreciation of $54,782, and the movement in penalty on convertible notes of $34,688. |
|
● |
The movement
in working capital decreased by $337,791, primarily due to the decrease in the movements in accounts receivable of $250,566, accounts
payable of $240,271 and taxes payable of $237,211, offset by the increase in the movement in accounts payable and accrued liabilities
of $(411,551). |
Cash
used in investing activities was $1,007,273 and $21,642 for the six months ended June 30, 2024 and 2023, respectively.
During
the current period, we paid $625,000 for the acquisition of the minority interest in ATHI, a further $240,000 for the acquisition of the
assets of Boca Cove Detox and a further $83,393 for the assumption of the real property deposit on the Boca Cove facility. Property and
equipment purchased during the current period was $58,880 and in the prior period was $21,642. The purchase of property and equipment
in both periods related to the expansion of the in-patient treatment facility.
Cash
provided by (used in) financing activities was $1,254,820 and $(210,255) for the six months ended June 30, 2024 and 2023, respectively.
In the current period the Company received $1,732,000 and repaid $(570,000) of short-term notes and received $295,000 and repaid $232,733
from receivables funding, in addition $52,215 was received from related parties. In the prior year we received $78,246 from related parties,
we also received $264,750 and repaid $448,905 of receivables funding, we also made mortgage repayments of $58,320 on the CCH property
which has subsequently been sold together with the mortgage liability.
Over
the next twelve months we estimate that the company will require approximately $3.5 million for working capital and to repay existing
short-term notes as the business continues to develop its rehab business in the US market. The Company has convertible notes, short term
loans and promissory notes which will mature or have already matured during the current year and 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 high due to this uncertainty.
We
have prepared our unaudited condensed consolidated financial statements 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 June 30, 2024 we
had a working capital deficiency of $8.2 million, and total liabilities in excess of assets in the amount of $8.1 million. We
believe that current available resources will not be sufficient to fund our planned expenditures over the next 12 months. These factors,
individually and collectively indicate that a material uncertainty exists that raises substantial doubt about our ability to continue
as a going concern for one year from the date of issuance of these condensed interim consolidated financial statements.
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 June 30, 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 June 30, 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:
August 19, 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), |
|
August 19, 2024 |
Shawn Leon |
|
Chief Financial Officer
(Principal Financial Officer), President and Director |
|
|
|
|
|
|
|
/s/ Gerald T. Miller |
|
Director |
|
August 19, 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: August 19, 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 June 30, 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) |
|
August 19, 2024 |
v3.24.2.u1
Cover - shares
|
6 Months Ended |
|
Jun. 30, 2024 |
Aug. 19, 2024 |
Cover [Abstract] |
|
|
Document Type |
10-Q
|
|
Amendment Flag |
false
|
|
Document Quarterly Report |
true
|
|
Document Transition Report |
false
|
|
Document Period End Date |
Jun. 30, 2024
|
|
Document Fiscal Period Focus |
Q2
|
|
Document Fiscal Year Focus |
2024
|
|
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
|
|
Trading Symbol |
GRST
|
|
Entity Current Reporting Status |
Yes
|
|
Entity Interactive Data Current |
Yes
|
|
Entity Filer Category |
Non-accelerated Filer
|
|
Entity Small Business |
true
|
|
Entity Emerging Growth Company |
false
|
|
Entity Shell Company |
false
|
|
Entity Common Stock, Shares Outstanding |
|
7,729,053,805
|
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v3.24.2.u1
CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)
|
Jun. 30, 2024 |
Dec. 31, 2023 |
Current assets |
|
|
Cash |
$ 31,102
|
$ 68,573
|
Accounts receivable, net |
272,872
|
313,338
|
Prepaid expenses |
26,453
|
18,159
|
Other current assets |
1,478
|
3,030
|
Related party receivables |
13,571
|
|
Total current assets |
345,476
|
403,100
|
Non-current assets |
|
|
Property and equipment |
762,979
|
508,401
|
Intangible assets, net |
715,961
|
894,952
|
Right of use assets |
10,052,463
|
9,323,723
|
Deposits paid |
472,393
|
389,000
|
Total non-current assets |
12,003,796
|
11,116,076
|
Total assets |
12,349,272
|
11,519,176
|
Current liabilities |
|
|
Accounts payable and accrued liabilities |
507,899
|
352,101
|
Convertible notes, net of discounts |
2,169,570
|
4,419,927
|
Short-term notes |
2,379,445
|
680,672
|
Promissory note |
267,500
|
|
Receivables funding |
284,064
|
211,961
|
Government assistance loans |
15,062
|
14,962
|
Operating lease liability |
275,457
|
38,563
|
Finance lease liability |
8,714
|
8,426
|
Related party payables |
2,638,078
|
2,572,292
|
Total current liabilities |
8,545,789
|
8,298,904
|
Non-current liabilities |
|
|
Convertible notes, net of discounts |
1,730,048
|
|
Government assistance loans |
12,920
|
20,520
|
Promissory note |
197,500
|
|
Operating lease liability |
9,990,756
|
9,383,557
|
Finance lease liability |
12,017
|
16,475
|
Total non-current liabilities |
11,943,241
|
9,420,552
|
Total liabilities |
20,489,030
|
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 June 30, 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 June 30, 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 June 30, 2024 and December 31, 2023, respectively |
37,290,539
|
37,290,539
|
Additional paid-in capital |
25,087,925
|
26,187,925
|
Discount for shares issued below par value |
(27,363,367)
|
(27,363,367)
|
Accumulated deficit |
(43,194,855)
|
(42,355,377)
|
Total stockholders’ deficit |
(8,139,758)
|
(6,200,280)
|
Total liabilities and stockholders’ deficit |
$ 12,349,272
|
$ 11,519,176
|
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v3.24.2.u1
CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares
|
Jun. 30, 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] |
|
|
TemporaryEquity, Par or Stated Value Per Share |
$ 1.00
|
$ 1.00
|
TemporaryEquity, Shares Authorized |
10,000,000
|
10,000,000
|
TemporaryEquity, Shares Issued |
0
|
400,000
|
TemporaryEquity, Shares Outstanding |
0
|
400,000
|
X |
- DefinitionFace amount or stated value per share of common stock.
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v3.24.2.u1
UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) - USD ($)
|
3 Months Ended |
6 Months Ended |
Jun. 30, 2024 |
Jun. 30, 2023 |
Jun. 30, 2024 |
Jun. 30, 2023 |
Income Statement [Abstract] |
|
|
|
|
Revenues |
$ 1,490,100
|
$ 1,565,959
|
$ 2,790,200
|
$ 2,866,005
|
Operating expenses |
|
|
|
|
General and administrative |
363,230
|
265,165
|
637,775
|
506,402
|
Rent expense |
274,130
|
105,933
|
539,263
|
220,497
|
Management fees |
|
215,503
|
|
243,003
|
Professional fees |
301,132
|
177,910
|
455,682
|
289,114
|
Salaries and wages |
717,032
|
629,707
|
1,440,773
|
1,221,743
|
Depreciation and amortization |
112,086
|
139,595
|
223,292
|
278,074
|
Total operating expenses |
1,767,610
|
1,533,813
|
3,296,785
|
2,758,833
|
Operating loss (income) |
(277,510)
|
32,146
|
(506,585)
|
107,172
|
Other Income (expense) |
|
|
|
|
Other income |
|
339
|
|
339
|
Penalty on convertible debt |
|
(34,688)
|
|
(34,688)
|
Extension fee – property purchase |
|
(130,000)
|
|
(130,000)
|
Interest income |
523
|
|
1,098
|
|
Interest expense |
(106,914)
|
(143,981)
|
(200,100)
|
(301,077)
|
Amortization of debt discount |
(75,240)
|
(87,526)
|
(138,402)
|
(164,447)
|
Foreign exchange movements |
(6,134)
|
(87,791)
|
4,511
|
(90,746)
|
Net loss before income taxes |
(465,275)
|
(451,501)
|
(839,478)
|
(613,447)
|
Income taxes |
|
219,346
|
|
205,575
|
Net loss |
(465,275)
|
(232,155)
|
(839,478)
|
(407,872)
|
Net loss (income) attributable to non-controlling interest |
101,842
|
(93,880)
|
101,842
|
(96,848)
|
Net loss allocable to Ethema Health Corporation Stockholders |
(363,433)
|
(326,035)
|
(737,636)
|
(504,720)
|
Preferred stock dividend |
|
(5,984)
|
|
(11,901)
|
Preferred stock dividend – non controlling interest |
|
(17,822)
|
|
(35,324)
|
Net loss available to common shareholders of Ethema Health Corporation |
(363,433)
|
(349,841)
|
(737,636)
|
(551,945)
|
Accumulated other comprehensive income (loss) |
|
|
|
|
Foreign currency translation adjustment |
|
6,569
|
|
5,065
|
Total comprehensive loss |
$ (363,433)
|
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v3.24.2.u1
UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' DEFICIT - USD ($)
|
Series A Preferred [Member] |
Common Stock [Member] |
Additional Paid-in Capital [Member] |
Discount To Par Value 1 [Member] |
Comprehensive Income [Member] |
Retained Earnings [Member] |
Noncontrolling Interest [Member] |
Total |
Beginning balance, value at Dec. 31, 2022 |
$ 40,000
|
$ 37,290,539
|
$ 23,419,917
|
$ (27,363,367)
|
$ (5,065)
|
$ (43,484,751)
|
$ 870,184
|
$ (9,232,543)
|
Beginning balance, shares at Dec. 31, 2022 |
4,000,000
|
3,729,053,805
|
|
|
|
|
|
|
Foreign currency translation |
|
|
|
|
(1,504)
|
|
|
(1,504)
|
Net loss |
|
|
|
|
|
(178,685)
|
2,968
|
(175,717)
|
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)
|
873,152
|
(9,433,183)
|
Ending balance, shares at Mar. 31, 2023 |
4,000,000
|
3,729,053,805
|
|
|
|
|
|
|
Disposal of subsidiary to related party |
|
|
2,034,885
|
|
|
|
(700,000)
|
1,334,885
|
Deemed extinguishment of debt by related party |
|
|
461,184
|
|
|
|
|
461,184
|
Foreign currency translation |
|
|
|
|
6,569
|
|
|
6,569
|
Net loss |
|
|
|
|
|
(326,035)
|
93,880
|
232,155
|
Dividends accrued |
|
|
|
|
|
(23,806)
|
|
(23,806)
|
Ending balance, value at Jun. 30, 2023 |
$ 40,000
|
$ 37,290,539
|
25,915,986
|
(27,363,367)
|
|
(44,036,696)
|
267,032
|
(7,886,506)
|
Ending balance, shares at Jun. 30, 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)
|
Beginning balance, shares 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)
|
Ending balance, shares at Mar. 31, 2024 |
4,000,000
|
3,729,053,805
|
|
|
|
|
|
|
Acquisition of minority shareholders interest |
|
|
(1,201,842)
|
|
|
|
101,842
|
(1,100,000)
|
Net loss |
|
|
|
|
|
(363,433)
|
(101,842)
|
(465,275)
|
Ending balance, value at Jun. 30, 2024 |
$ 40,000
|
$ 37,290,539
|
$ 24,986,083
|
$ (27,363,367)
|
|
$ (43,093,013)
|
|
$ (8,139,758)
|
Ending balance, shares at Jun. 30, 2024 |
4,000,000
|
3,729,053,805
|
|
|
|
|
|
|
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UNAUDITED CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS - USD ($)
|
6 Months Ended |
Jun. 30, 2024 |
Jun. 30, 2023 |
Operating activities |
|
|
Net loss |
$ (839,478)
|
$ (407,872)
|
Adjustment to reconcile net loss to net cash (used in) provided by operating activities: |
|
|
Depreciation and amortization |
223,292
|
278,074
|
Amortization of debt discount |
138,401
|
164,447
|
Amortization of right of use asset |
15,517
|
142,657
|
Penalty on convertible promissory notes |
|
34,688
|
Deferred tax movement |
|
(31,064)
|
Changes in operating assets and liabilities |
|
|
Accounts receivable |
171,106
|
(79,460)
|
Prepaid expenses and other current assets |
(6,741)
|
(28,034)
|
Accounts payable and accrued liabilities |
(71,854)
|
339,697
|
Operating lease liabilities |
99,837
|
(140,434)
|
Taxes payable |
|
(237,211)
|
Net cash (used in) provided by operating activities |
(269,920)
|
35,488
|
Investing activities |
|
|
Purchase of property and equipment |
(58,880)
|
(21,642)
|
Acquisition of business |
(240,000)
|
|
Acquisition of minority shareholders interest |
(625,000)
|
|
Deposits paid |
(83,393)
|
|
Net cash used in investing activities |
(1,007,273)
|
(21,642)
|
Financing activities |
|
|
Repayment of mortgage loans |
|
(58,320)
|
Repayment of convertible notes |
|
(10,000)
|
Proceeds from short-term notes |
1,732,000
|
|
Repayment of short-term notes |
(570,000)
|
|
Repayment of promissory note |
(10,000)
|
|
Repayment of government assistance loans |
(7,493)
|
(7,147)
|
Repayment of third-party loans |
|
(25,970)
|
Repayment of finance leases |
(4,169)
|
(3,909)
|
Proceeds from receivables funding |
295,000
|
265,750
|
Repayment of receivables funding |
(232,733)
|
(448,905)
|
Proceeds from related party payables |
52,215
|
78,246
|
Net cash provided by (used in) financing activities |
1,254,820
|
(210,255)
|
Effect of exchange rate changes on cash |
(15,098)
|
83,460
|
Net change in cash |
(37,471)
|
(112,949)
|
Beginning cash balance |
68,573
|
140,757
|
Ending cash balance |
31,102
|
27,808
|
Supplemental cash flow information |
|
|
Cash paid for interest |
222,109
|
90,888
|
Cash paid for income taxes |
|
|
Non-cash investing and financing activities |
|
|
Promissory note issue on acquisition of minority shareholders interest |
475,000
|
|
Disposal of subsidiary to related party |
|
1,334,885
|
Deemed extinguishment of debt by related party |
|
$ 461,184
|
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v3.24.2.u1
Nature of business
|
6 Months Ended |
Jun. 30, 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.
Acquisition
of minority shareholders interest in ATHI
On
May 15, 2024, the Company entered into a Stock Purchase Agreement whereby it acquired the remaining 25% of ATHI representing 5,000,000
shares from the minority shareholder for gross proceeds of $1,100,000. The Company paid an initial deposit of $25,000 and on closing an
additional $600,000. The Company issued a non-interest-bearing promissory note for the remaining balance of $475,000, which promissory
note is repayable in installments of $10,000 a month on each monthly anniversary date of the agreement for months one to eight (eight installments)
and months ten through seventeen (eight installments), and payments of $157,500 on month nine and month eighteen, for a total of $475,000.
The
Company sold its real estate on which its Greenstone Muskoka clinic operated during the prior year.
Acquisition
of 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. On May 1,
2024 the Company, through its subsidiary Evernia Health Center LLC, entered into a Definitive Agreement whereby the Company would assume
the lease for suites 100,101, 201, 202 and 203 located at 899 Meadows Road, Boca Raton, Florida (the “Leased Premises”) and
the furniture, fixtures and equipment located therein, upon the assignment of the lease from the property owner. The lease was assigned
on June 10, 2024 and the Company entered into a Bill of Sale to give effect to the Definitive Agreement.
The
purchase price was $240,000 which was settled by a deposit of $20,000 and a cash payment of $220,000 and the payment to the Seller of
$83,393 for the assumption of the security deposit held by the landlord of the Leased Premises located at 899 Meadows Road
|
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v3.24.2.u1
Summary of significant accounting policies
|
6 Months Ended |
Jun. 30, 2024 |
Accounting Policies [Abstract] |
|
Summary of significant accounting policies |
2. Summary
of significant accounting policies
Financial
Reporting
The
(a) unaudited condensed consolidated balance sheets as of June 30, 2024, and as of December 31, 2023, which has been derived from audited
consolidated financial statements, and (b) the unaudited condensed consolidated statements of operations, stockholders’ deficit
and cash flows of the Company, have been prepared in accordance with accounting principles generally accepted in the United
States (“US GAAP”) for interim financial information and the instructions to Form 10-Q and Rule 8-03 of Regulation S-X. Accordingly,
they do not include all of the information and footnotes required by US GAAP for complete financial statements. In the opinion of management,
all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating
results for the three and six months ended June 30, 2024 are not necessarily indicative of results that may be expected for the year
ending December 31, 2024. These unaudited condensed consolidated financial statements should be read in conjunction with the audited
consolidated financial statements and notes thereto included in the Company’s Form 10-K for the year ended December 31, 2023, filed
with the Securities and Exchange Commission (“SEC”) on May 7, 2024.
All
amounts referred to in the notes to the unaudited condensed consolidated financial statements are in United States Dollars ($) 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 six months ended June 30, 2023, a closing rate of CDN$1 equals
US$0.7553 and an average exchange rate of CDN$1 equals US$0.7420.
| 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 June 30, 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 considering 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.
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.
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 $272,872 and $313,338 at
June 30, 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 and six months ended June 30, 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, June 30, 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 $43.2 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 June 30, 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 six months ended June 30, 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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v3.24.2.u1
Going concern
|
6 Months Ended |
Jun. 30, 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 June 30, 2024 the Company has a working capital deficiency of $8.2 million, and total liabilities in excess of assets in the
amount of $8.1 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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v3.24.2.u1
Acquisition of minority shareholders interest in ATHI
|
6 Months Ended |
Jun. 30, 2024 |
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract] |
|
Acquisition of minority shareholders interest in ATHI |
4. Acquisition
of minority shareholders interest in ATHI
On
May 15, 2024, the Company entered into a Stock Purchase Agreement whereby it acquired the remaining 25% of ATHI representing 5,000,000
shares from the minority shareholder for gross proceeds of $1,100,000. The Company paid an initial deposit of $25,000 and on closing an
additional $600,000. The Company issued a non-interest-bearing promissory note for the remaining balance of $475,000, which promissory
note is repayable in installments of $10,000 a month on each monthly anniversary date of the agreement for months one to eight (eight installments)
and months ten through seventeen (eight instalments), and payments of $157,500 on month nine and month eighteen, for a total of $475,000.
The
acquisition of the minority shareholders interest was accounted for in terms of ASC 810, Consolidation.-45.
Schedule of acquisition of the minority shareholders interest | |
| | |
| |
Amount |
Purchase price | |
| | |
Cash | |
$ | 625,000 | |
Promissory note | |
| 475,000 | |
Total | |
| 1,100,000 | |
Allocation of purchase price | |
| | |
Minority shareholders interest | |
| 101,842 | |
Additional paid in capital | |
| (1,201,842 | ) |
Total | |
$ | (1,100,000 | ) |
|
X |
- DefinitionThe entire description for costs incurred to effect a business combination that have been expensed during the period. Such costs could include business integration costs, systems integration and conversion costs, and severance and other employee-related costs.
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v3.24.2.u1
Acquisition of Boca Cove Detox
|
6 Months Ended |
Jun. 30, 2024 |
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract] |
|
Acquisition of Boca Cove Detox |
5. Acquisition
of Boca Cove Detox
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. On May 1,
2024 the Company, through its subsidiary Evernia Health Center LLC, entered into a Definitive Agreement whereby the Company would assume
the lease for suites 100,101, 201, 202 and 203 located at 899 Meadows Road, Boca Raton, Florida (the “Leased Premises”) and
the furniture, fixtures and equipment located therein, upon the assignment of the lease from the property owner. The lease was assigned
on June 10, 2024 and the Company entered into a Bill of Sale to give effect to the Definitive Agreement.
The
purchase price was $240,000 which was settled by a deposit of $20,000 and a cash payment of $220,000 and the payment to the Seller of
$83,393 for the assumption of the security deposit held by the landlord of the Leased Premises located at 899 Meadows Road.
Schedule of acquisition of boca cove detox | |
| | |
| |
Amount |
Purchase price | |
| | |
Cash | |
$ | 323,393 | |
Total | |
| 323,393 | |
Allocation of purchase price | |
| | |
Property and equipment | |
| 240,000 | |
Deposit assumed on leased premises | |
| 83,393 | |
Total | |
$ | 323,393 | |
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Disposal of subsidiary
|
6 Months Ended |
Jun. 30, 2024 |
Equity [Abstract] |
|
Disposal of subsidiary |
6. 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:
Schedule of assets and liabilities disposed | |
| | |
| |
Net book value |
Assets | |
| | |
Other receivables | |
$ | 12,015 | |
Property and equipment | |
| 2,420,499 | |
Total | |
| 2,432,514 | |
Liabilities | |
| | |
Accounts payable and accrued liabilities | |
| (196,859 | ) |
Government assistance loans | |
| (45,317 | ) |
Mortgage loan | |
| (3,525,223 | ) |
Total | |
| (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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v3.24.2.u1
Property and equipment
|
6 Months Ended |
Jun. 30, 2024 |
Property, Plant and Equipment [Abstract] |
|
Property and equipment |
7. 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. In addition, $65,450 was paid to Ed Blasiak to settle the convertible promissory owing to him and $179,474 was paid to Joshua
Bauman to settle the convertible promissory note owing to him, and $260,548 was paid to Mirage Realty, LLC to settle the senior secured
promissory note owing to Mirage.
The
details of the property purchase and subsequent sale are as follows:
Schedule of property purchase and subsequent sale | |
| | |
| |
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 | |
Acquisition
of Boca Cove Detox
On
May 1, 2024 the Company, through its subsidiary Evernia Health Center LLC, entered into a Definitive Agreement whereby the Company would
assume the lease for suites 100,101, 201, 202 and 203 located at 899 Meadows Road, Boca Raton, Florida (the “Leased Premises”)
and the furniture, fixtures and equipment located therein, upon the assignment of the lease from the property owner. The lease was assigned
on June 10, 2024 and the Company entered into a Bill of Sale to give effect to the Definitive Agreement. The purchase price of the assets
was $240,000.
Property
and equipment consists of the following:
Schedule of property and equipment |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
June
30,
2024 |
|
December
31,
2023 |
|
|
Useful
lives |
|
Cost |
|
Accumulated
depreciation |
|
Net
book value |
|
Net
book value |
Leasehold improvements |
|
Life of lease |
|
|
513,919 |
|
|
|
(112,665 |
) |
|
|
401,254 |
|
|
|
371,308 |
|
Furniture and fittings |
|
6 years |
|
|
395,235 |
|
|
|
(60,303 |
) |
|
|
334,932 |
|
|
|
104,715 |
|
Vehicles |
|
5 years |
|
|
55,949 |
|
|
|
(34,655 |
) |
|
|
21,294 |
|
|
|
26,889 |
|
Computer equipment |
|
3 years |
|
|
8,925 |
|
|
|
(3,426 |
) |
|
|
5,499 |
|
|
|
5,489 |
|
|
|
|
|
$ |
974,028 |
|
|
$ |
(211,049 |
) |
|
$ |
762,979 |
|
|
$ |
508,401 |
|
Depreciation
expense for the three months ended June 30, 2024 and 2023 was $22,591 and $50,589, respectively, and for the six months ended June 30,
2024 and 2023 was $44,302 and $99,084, 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 6 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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v3.24.2.u1
Intangibles
|
6 Months Ended |
Jun. 30, 2024 |
Goodwill and Intangible Assets Disclosure [Abstract] |
|
Intangibles |
Intangible
assets consist of the following:
Schedule of intangible assets |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Useful
lives |
|
June
30,
2024 |
|
December
31, 2023 |
|
|
|
|
Cost |
|
Accumulated
amortization |
|
Net
book value |
|
Net
book value |
Health care
Provider license |
|
5
years |
|
$ |
1,789,903 |
|
|
$ |
(1,073,942 |
) |
|
$ |
715,961 |
|
|
$ |
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 June 30, 2024 and
2023 and $178,990 for each of the six months ended June 30, 2024 and 2023.
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- DefinitionThe entire disclosure for all or part of the information related to intangible assets.
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v3.24.2.u1
Leases
|
6 Months Ended |
Jun. 30, 2024 |
Leases |
|
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 7 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.
On
May 1, 2024 the Company, through its subsidiary Evernia Health Center LLC, entered into a Definitive Agreement whereby the Company would
assume the lease for suites 100,101, 201, 202 and 203 located at 899 Meadows Road, Boca Raton, Florida (the “Leased Premises”)
and the furniture, fixtures and equipment located therein, upon the assignment of the lease from the property owner. The lease was assigned
on June 10, 2024 and the Company entered into a Bill of Sale to give effect to the Definitive Agreement.
The
purchase price was $240,000 which was settled by a deposit of $20,000 and a cash payment of $220,000 and the payment to the Seller of
$83,393 for the assumption of the security deposit held by the landlord of the Leased Premises located at 899 Meadows Road
The
assigned lease has a remaining term of 3 years, expiring on June 30, 2027, with an initial monthly lease cost of $21,843 from July 1,
2024 to December 31, 2024, escalating by 2.9% per annum, each annual period being a calendar year.
To
determine the present value of minimum future lease payments for operating leases at June 10, 2024, 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 Bank rate 3/1 adjustable-rate mortgage
which represents the average rate for several mortgage lenders in the market of 6.36%. The Company determined that 6.36% 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 $744,256 on June 10, 2024.
Right
of use assets are included in the consolidated balance sheet are as follows:
Schedule of right
of use assets are included in the consolidated balance | |
| | | |
| | |
| |
June 30, 2024 | |
December 31, 2023 |
Non-current assets | |
| | | |
| | |
Right-of-use assets – finance leases, net of depreciation, included in Property and equipment | |
$ | 21,294 | | |
$ | 26,889 | |
Right-of-use assets - operating leases, net of amortization | |
$ | 10,052,463 | | |
$ | 9,323,723 | |
Lease
costs consists of the following:
Schedule of lease
costs | |
| | | |
| | |
| |
Six months ended June 30, |
| |
2024 | |
2023 |
Finance lease cost: | |
| | | |
| | |
Amortization of right-of-use assets | |
$ | 5,595 | | |
$ | 5,595 | |
Interest expense on finance lease liabilities | |
| 771 | | |
| 1,031 | |
Total finance lease cost | |
| 6,366 | | |
| 6,626 | |
| |
| | | |
| | |
Operating lease cost | |
$ | 374,000 | | |
$ | 173,644 | |
Lease cost | |
$ | 380,366 | | |
$ | 180,270 | |
Other
lease information:
Schedule of other
lease | |
| |
|
| |
Six months ended June 30, |
| |
2024 | |
2023 |
Cash paid for amounts included in the measurement of lease liabilities | |
| |
|
Operating cash flows from finance leases | |
$ | (771 | ) | |
$ | (1,031 | ) |
Operating cash flows from operating leases | |
| (374,000 | ) | |
| (173,644 | ) |
Financing cash flows from finance leases | |
| (4,144 | ) | |
| (3,883 | ) |
Cash paid for amounts included in the measurement of lease liabilities | |
$ | (378,915 | ) | |
$ | (178,558 | ) |
| |
| | | |
| | |
Weighted average lease term – finance leases | |
| 2 years and 5 months | | |
| 3 years and 4 months | |
Weighted average remaining lease term – operating leases | |
| 18 years | | |
| 3 years and 7 months | |
| |
| | | |
| | |
Discount rate – finance leases | |
| 6.58 | % | |
| 6.61 | % |
Discount rate – operating leases | |
| 7.60 | % | |
| 4.64 | % |
Maturity
of Leases
Finance
lease liability
The
amount of future minimum lease payments under finance leases are as follows:
Schedule of future minimum lease payments under finance leases |
|
|
|
|
|
|
Amount |
Remainder of 2024 |
|
$ |
4,915 |
|
2025 |
|
|
9,829 |
|
2026 |
|
|
6,195 |
|
2027 |
|
|
1,707 |
|
Total finance lease |
|
|
22,646 |
|
Imputed interest |
|
|
(1,915 |
) |
Total finance lease
liability |
|
$ |
20,731 |
|
Disclosed as: |
|
|
|
|
Current portion |
|
$ |
8,714 |
|
Non-Current portion |
|
|
12,017 |
|
Lease liability |
|
$ |
20,731 |
|
Operating
lease liability
The
amount of future minimum lease payments under operating leases are as follows:
Schedule of future minimum lease payments under operating leases |
|
|
|
|
|
|
Amount |
|
|
|
Remainder of 2024 |
|
$ |
511,915 |
|
2025 |
|
|
1,045,192 |
|
2026 |
|
|
1,074,288 |
|
2027 |
|
|
961,526 |
|
2028 |
|
|
841,379 |
|
2029 and thereafter |
|
|
15,358,663 |
|
Total undiscounted minimum future lease payments |
|
|
19,792,963 |
|
Imputed interest |
|
|
(9,526,750 |
) |
Total operating lease
liability |
|
$ |
10,266,213 |
|
|
|
|
|
|
Disclosed as: |
|
|
|
|
Current portion |
|
$ |
271,457 |
|
Non-Current portion |
|
|
9,990,756 |
|
Lease liability |
|
$ |
10,266,213 |
|
|
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v3.24.2.u1
Short-term Convertible Notes
|
6 Months Ended |
Jun. 30, 2024 |
Debt Disclosure [Abstract] |
|
Short-term Convertible Notes |
10. Short-term
Convertible Notes
The
short-term convertible notes consist of the following:
Schedule of short-term convertible notes |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Interest rate |
|
Maturity Date |
|
Principal |
|
Interest |
|
June 30,
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 |
|
|
|
6,996 |
|
|
|
127,772 |
|
|
|
121,766 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Series N convertible notes |
|
|
6.0 |
% |
|
December 31, 2024 to December 31, 2025 |
|
|
2,779,000 |
|
|
|
922,846 |
|
|
|
3,701,846 |
|
|
|
4,228,161 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ |
2,969,776 |
|
|
$ |
929,842 |
|
|
$ |
3,899,618 |
|
|
$ |
4,419,927 |
|
Disclosed as follows: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Short-term |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ |
2,169,570 |
|
|
$ |
4,419,927 |
|
Long-term |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
1,730,048 |
|
|
|
— |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ |
3,899,618 |
|
|
$ |
4,419,927 |
|
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.
Between
April 30, 2024 and May 10, 2024, three series N convertible note holders, converted principal of $450,000 into Series R promissory notes
after the repayment of $151,475 of accrued interest.
During
the current year, the Company repaid $17,250 of accrued interest to certain Series N convertible note holders.
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- DefinitionThe entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.
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v3.24.2.u1
Short-term Notes
|
6 Months Ended |
Jun. 30, 2024 |
Debt Disclosure [Abstract] |
|
Short-term Notes |
11. Short-term
Notes
The
short-term notes consist of the following:
Schedule of short-term notes |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Description |
|
Interest
Rate |
|
Maturity
date |
|
Principal |
|
Accrued
Interest |
|
Unamortized
debt
discount |
|
June
30,
2024
Amount |
|
December
31,
2023
Amount |
LXT Biotech |
|
|
6.0 |
% |
|
On Demand |
|
$ |
97,268 |
|
|
$ |
30,475 |
|
|
$ |
— |
|
|
$ |
127,743 |
|
|
$ |
129,184 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Mirage Realty |
|
|
10.0 |
% |
|
June 15, 2024 |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
236,421 |
|
|
|
|
6 to 18 |
% |
|
November 15, 2024 |
|
|
600,000 |
|
|
|
4,500 |
|
|
|
— |
|
|
|
604,500 |
|
|
|
— |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Third Party |
|
|
12.0 |
% |
|
On demand |
|
|
290,785 |
|
|
|
31,070 |
|
|
|
— |
|
|
|
321,855 |
|
|
|
315,067 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Revolving line of credit |
|
|
60.0 |
% |
|
May 1,2024 |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
|
60.0 |
% |
|
May 14, 2024 |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
|
60.0 |
% |
|
May 12, 2024 |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
|
60 |
% |
|
July 14, 2024 |
|
|
131,000 |
|
|
|
10,044 |
|
|
|
(234 |
) |
|
|
140,810 |
|
|
|
— |
|
|
|
|
60 |
% |
|
August 13, 2024 |
|
|
101,000 |
|
|
|
2,693 |
|
|
|
(734 |
) |
|
|
102,959 |
|
|
|
— |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Series R Promissory notes |
|
|
7.5 |
% |
|
March 31, 2025 |
|
|
1,155,000 |
|
|
|
13,819 |
|
|
|
(87,241 |
) |
|
|
1,081,578 |
|
|
|
— |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total convertible notes payable |
|
|
|
|
|
|
|
$ |
2,375,053 |
|
|
$ |
92,601 |
|
|
$ |
(88,209 |
) |
|
$ |
2,379,445 |
|
|
$ |
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.
On
May 13, 2024, the Company repaid principal of $250,000 and accrued interest thereon of $15,000, thereby extinguishing the debt.
On
May 15, 2024, the Company, entered into a senior secured promissory note in the aggregate principal amount of $600,000. The note earns
interest at 6% per annum for the first two months and 9% per annum for the following two months and 18% for the next two months. The
note matures on November 15, 2024. The proceeds of the note were used to acquire the minority shareholder interest in ATHI, refer note
4 above.
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 months 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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v3.24.2.u1
Promissory Note
|
6 Months Ended |
Jun. 30, 2024 |
Debt Disclosure [Abstract] |
|
Promissory Note |
12. Promissory
Note
On
May 15, 2024, the Company entered into a Stock Purchase Agreement whereby it acquired the remaining 25% of ATHI representing 5,000,000
shares from the minority shareholder for gross proceeds of $1,100,000. The Company paid an initial deposit of $25,000 and on closing
an additional $600,000. The Company issued a non-interest bearing promissory note for the remaining balance of $475,000, which promissory
note is repayable in instalments of $10,000 a month on each monthly anniversary date of the agreement for months one to eight (eight
instalments) and months ten through seventeen (eight instalments), and payments of $157,500 on month nine and month eighteen, for a total
of $475,000.
The
Company paid the first $10,000 instalment during June 2024.
Schedule of promissory note | |
| |
|
| |
June 30, 2024 | |
December 31, 2023 |
| |
| |
|
Promissory note | |
$ | 465,000 | | |
$ | — | |
Disclosed as: | |
| | | |
| | |
Current portion | |
| 267,500 | | |
| — | |
Long-term portion | |
| 197,500 | | |
| — | |
| |
| 465,000 | | |
| — | |
|
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v3.24.2.u1
Receivables funding
|
6 Months Ended |
Jun. 30, 2024 |
Receivables [Abstract] |
|
Receivables funding |
13. 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 $273,333 by June 30, 2024. The balance outstanding at June 30, 2024 was $46,667,
less unamortized discount of $10,131.
May
30, 2024 Funding
On
May 30, 2024, the Company, through its subsidiary, Evernia Health Center, LLC entered into a Receivables Sale Agreement with Fortunate
Sons (“Fortunate”), whereby $375,000 of the Receivables of Evernia were sold to Fortunate for gross proceeds of $300,000.
The Company also incurred fees of $5,000, resulting in net proceeds of $295,000. The Company is obliged to pay $10,750 per week commencing
4 weeks after the agreement was entered into until the amount of $375,000 is paid in full.
The
proceeds of the receivables funding was used to acquire the assets of Boca Cove Detox.
|
X |
- DefinitionThe entire disclosure for financing receivable.
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v3.24.2.u1
Government assistance loans
|
6 Months Ended |
Jun. 30, 2024 |
Government Assistance [Abstract] |
|
Government assistance loans |
14. 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 June 30, 2024, the balance outstanding, including interest thereon was $27,982.
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v3.24.2.u1
Related parties
|
6 Months Ended |
Jun. 30, 2024 |
Related Party Transactions [Abstract] |
|
Related parties |
15. Related
parties
Schedule of Related party payable | |
| | | |
| | |
| |
June 30, | |
December 31, |
| |
2024 | |
2023 |
Related party receivables | |
| | | |
| | |
Shawn E. Leon | |
$ | 13,571 | | |
$ | — | |
| |
| | | |
| | |
Related party payables | |
| | | |
| | |
Shawn E. Leon | |
| — | | |
| 61,267 | |
Leon Developments Ltd. | |
| 1,092,701 | | |
| 1,092,701 | |
Eileen Greene | |
| 1,545,377 | | |
| 1,418,324 | |
Total related party payables | |
$ | 2,638,078 | | |
$ | 2,572,292 | |
Shawn
E. Leon
At
June 30, 2024, the Company had a receivable from Shawn Leon of $13,571 and at December 31, 2023, the Company had a payable to Shawn Leon
of $61,267. Mr. Leon is a director and CEO of the Company. The balances receivable and payable are non-interest bearing and have no fixed
repayment terms.
Mr.
Leon forfeited management fees due to him for the six months ended June 30, 2024 and for the year ended December 31, 2023.
Leon
Developments, Ltd.
Leon
Developments is owned by Shawn Leon, the Company’s CEO and director. As of June 30, 2024 and December 31, 2023, the Company owed
Leon Developments, Ltd., $1,092,701.
Eileen
Greene
As
of June 30, 2024 and December 31, 2023, the Company owed Eileen Greene, the spouse of our CEO, Shawn Leon, $1,545,377 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.
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.
|
X |
- DefinitionThe entire disclosure for related party transactions. Examples of related party transactions include 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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v3.24.2.u1
Stockholder’s deficit
|
6 Months Ended |
Jun. 30, 2024 |
Equity [Abstract] |
|
Stockholder’s deficit |
16. 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 June 30, 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 June 30, 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 June 30, 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 June 30, 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 June 30, 2024 is as follows:
Schedule of warrant activity |
|
|
|
|
|
|
|
|
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 June 30, 2024 |
|
|
1,022,376,420 |
|
|
|
$0.001 to
$0.00205 |
|
|
$ |
0.0012840 |
|
The
following table summarizes information about warrants outstanding at June 30, 2024:
Schedule of warrants outstanding |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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 |
|
|
|
3.00 |
|
|
|
|
|
|
|
745,810,761 |
|
|
|
|
|
$0.002050 |
|
|
|
276,565,659 |
|
|
|
1.52 |
|
|
|
|
|
|
|
276,565,659 |
|
|
|
|
|
|
|
|
|
1,022,376,420 |
|
|
|
2.60 |
|
|
$ |
0.001284 |
|
|
|
1,022,376,420 |
|
|
$ |
0.001284 |
|
All
of the warrants outstanding at June 30, 2024 are vested. The warrants outstanding at June 30, 2024 have an intrinsic value of $0.
|
X |
- References
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X |
- DefinitionThe entire disclosure for equity.
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v3.24.2.u1
Segment information
|
6 Months Ended |
Jun. 30, 2024 |
Segment Reporting [Abstract] |
|
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 three months ended June 30, 2023 is disclosed as follows:
Schedule of segment operating | |
| | | |
| | | |
| | |
| |
Three months ended June 30, 2023 |
| |
Rental Operations | |
In-Patient services | |
Total |
| |
| |
| |
|
Revenue | |
$ | 93,368 | | |
$ | 1,472,591 | | |
$ | 1,565,959 | |
Operating expenses | |
| 215,408 | | |
| 1,318,405 | | |
| 1,533,813 | |
| |
| | | |
| | | |
| | |
Operating (loss) income | |
| (122,040 | ) | |
| 154,186 | | |
| 32,146 | |
| |
| | | |
| | | |
| | |
Other (expense) income | |
| | | |
| | | |
| | |
Forgiveness of intercompany loan | |
| 3,481,332 | | |
| (3,481,332 | ) | |
| — | |
Extension fee on property purchase | |
| — | | |
| (130,000 | ) | |
| (130,000 | ) |
Penalty on convertible notes | |
| — | | |
| (34,688 | ) | |
| (34,688 | ) |
Other income | |
| — | | |
| 339 | | |
| 339 | |
Interest expense | |
| (47,731 | ) | |
| (96,250 | ) | |
| (143,981 | ) |
Amortization of debt discount | |
| — | | |
| (87,526 | ) | |
| (87,526 | ) |
Foreign exchange movements | |
| (28,290 | ) | |
| (59,501 | ) | |
| (87,791 | ) |
Net income (loss) before taxes | |
| 3,283,271 | | |
| (3,734,772 | ) | |
| (451,501 | ) |
Taxes | |
| — | | |
| 219,346 | | |
| 219,346 | |
Net income (loss) | |
$ | 3,283,271 | | |
$ | (3,515,426 | ) | |
$ | (232,155 | ) |
The
segment operating results of the reportable segments for the six months ended June 30, 2023 is disclosed as follows:
| |
| |
| |
|
| |
Six months ended June 30, 2023 |
| |
Rental Operations | |
In-Patient services | |
Total |
| |
| |
| |
|
Revenue | |
$ | 180,522 | | |
$ | 2,685,483 | | |
$ | 2,866,005 | |
Operating expenses | |
| 245,528 | | |
| 2,513,305 | | |
| 2,758,833 | |
| |
| | | |
| | | |
| | |
Operating (loss) income | |
| (65,006 | ) | |
| 172,178 | | |
| 107,172 | |
| |
| | | |
| | | |
| | |
Other (expense) income | |
| | | |
| | | |
| | |
Forgiveness of intercompany loan | |
| 3,481,332 | | |
| (3,481,332 | ) | |
| — | |
Extension fee on property purchase | |
| — | | |
| (130,000 | ) | |
| (130,000 | ) |
Penalty on convertible notes | |
| — | | |
| (34,688 | ) | |
| (34,688 | ) |
Other income | |
| — | | |
| 339 | | |
| 339 | |
Interest expense | |
| (95,464 | ) | |
| (205,613 | ) | |
| (301,077 | ) |
Amortization of debt discount | |
| | | |
| (164,447 | ) | |
| (164,447 | ) |
Foreign exchange movements | |
| (29,325 | ) | |
| (61,421 | ) | |
| (90,746 | ) |
Net income (loss) before taxes | |
| 3,291,537 | | |
| (3,904,984 | ) | |
| (613,447 | ) |
Taxes | |
| — | | |
| 205,575 | | |
| 205,575 | |
Net income (loss) | |
$ | 3,291,537 | | |
$ | (3,699,409 | ) | |
$ | (407,872 | ) |
The
operating assets and liabilities of the reportable segments as of June 30, 2023 is as follows:
Schedule of operating assets and liabilities of the reportable segments | |
| |
| |
|
| |
June 30, 2023 |
| |
Rental Operations | |
In-Patient services | |
Total |
| |
| |
| |
|
Purchase of fixed assets | |
$ | (43,611 | ) | |
$ | 65,253 | | |
$ | 21,642 | |
Assets | |
| | | |
| | | |
| | |
Current assets | |
| — | | |
| 579,941 | | |
| 579,941 | |
Non-current assets | |
| — | | |
| 3,255,653 | | |
| 3,255,653 | |
Liabilities | |
| | | |
| | | |
| | |
Current liabilities | |
| — | | |
| (9,856,833 | ) | |
| (9,856,833 | ) |
Non-current liabilities | |
| — | | |
| (1,865,267 | ) | |
| (1,865,267 | ) |
Net liability position | |
$ | — | | |
$ | (7,886,506 | ) | |
$ | (7,886,506 | ) |
|
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v3.24.2.u1
Net loss per common share
|
6 Months Ended |
Jun. 30, 2024 |
Earnings Per Share [Abstract] |
|
Net loss per common share |
18. Net
loss per common share
For the three and six months ended June 30, 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.
Schedule of diluted net loss per share | |
| |
|
| |
Three and six months ended June 30, 2024 | |
Three and six months ended June 30, 2023 |
| |
| |
|
Shares issuable upon exercise of warrants | |
| 1,022,376,420 | | |
| 692,852,506 | |
Shares issuable on conversion of convertible notes | |
| 174,044,742 | | |
| 582,290,570 | ` |
| |
| 1,196,421,162 | | |
| 1,275,143,076 | |
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v3.24.2.u1
Commitments and contingencies
|
6 Months Ended |
Jun. 30, 2024 |
Commitments and Contingencies Disclosure [Abstract] |
|
Commitments and contingencies |
19. 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 10 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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v3.24.2.u1
Subsequent events
|
6 Months Ended |
Jun. 30, 2024 |
Subsequent Events [Abstract] |
|
Subsequent events |
Edgewater
Recovery Centers, LLC
On July 10, 2024 the Company finalized
the execution of a letter of intent and a management agreement with respect to the assets and operations of Edgewater Recovery Center
LLC of Morehead Kentucky. The purchase agreements will be for the shares and/or assets of Edgewater Recovery Centers, LLC (“ETC”),
ERC Investments, LLC (“ERC”), JDE Properties, LLC (“JDE”), and New Journey LLC (“NJ”) as follows:
|
NJ: |
The purchase price for NJ including cash, accounts receivable and real property at 721 White Street, Morehead, KY and not including any liabilities, not limited to, but including property taxes or income taxes, other than the mortgage loan against the property will be $1.00. |
|
JDE: |
The purchase price for JDE including cash, accounts receivable and real property at 164, 166 and 168 Maple Street, 1135 Rodburn Road, 214 Jackson Road, 70 Brandywine Lane and 1800 Rice Road, all in Morehead, KY and not including any liabilities, not limited to, but including property taxes and income taxes, other than mortgages and loans registered against the properties will be $1.00 plus an agreement to transfer the real property at 70 Brandywine Lane and 1800 Rice Road from JDE to the Seller, together with an assumption of mortgages against those properties. |
|
ERC: |
The purchase price for the ERC business including cash accounts receivable and real property at 1111 US 60 West and 425, 435 and 445 Clinic Drive, all in Morehead KY and not including any liabilities, not limited to, but including property taxes and income taxes, other than mortgage and loans against those properties, will be $2,600,000 paid by the issuance of a 6% interest Seller Note in the principal amount of $2,600,000 amortized over 25 years with a term of 7 years collateralized behind the existing mortgages on the ERC properties. Principal and interest payment on the $2,600,000 note of $16,752 will be paid monthly and will take effect upon the Closing Date. From and after the Effective Date and until the Closing Date, ETC will pay $13,000.00 (an amount equal to 6% interest on $2,600,000) per month to the Seller. The first payment of $13,000.00 will be made 30 days after the Effective Date. |
|
ETC: |
The purchase for the Business will include cash, accounts receivable and all assets of the business. The assumed liabilities will only be accounts payable for expenses of the Business from The Effective Date forward. All other liabilities other than debts to the Lenders, The Justice Department and the Seller will not be assumed. The purchase price for the Business will be $250,000.00 to be directed towards payment of legal fees and brokerage fees. |
The
Management Agreement will have an Effective Date of July 15, 2024.
Subscription
for common shares by related parties
On
July 12, 2024 the Company CEO and his spouse converted a total debt of $2 million into 4 billion shares of restricted common stock of
the Company at the price of $0.0005 per share. The debt was non-interest bearing. A portion of the converted debt was due to Management
fees that the CEO was entitled to under a management agreement for the Company subsidiary ARIA, bur deferred due to cash flow constraints.
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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v3.24.2.u1
Summary of significant accounting policies (Policies)
|
6 Months Ended |
Jun. 30, 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 six months ended June 30, 2023, a closing rate of CDN$1 equals
US$0.7553 and an average exchange rate of CDN$1 equals US$0.7420.
|
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 June 30, 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 considering 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 $272,872 and $313,338 at
June 30, 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 and six months ended June 30, 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, June 30, 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 $43.2 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 June 30, 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 six months ended June 30, 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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v3.24.2.u1
Acquisition of minority shareholders interest in ATHI (Tables)
|
6 Months Ended |
Jun. 30, 2024 |
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract] |
|
Schedule of acquisition of the minority shareholders interest |
Schedule of acquisition of the minority shareholders interest | |
| | |
| |
Amount |
Purchase price | |
| | |
Cash | |
$ | 625,000 | |
Promissory note | |
| 475,000 | |
Total | |
| 1,100,000 | |
Allocation of purchase price | |
| | |
Minority shareholders interest | |
| 101,842 | |
Additional paid in capital | |
| (1,201,842 | ) |
Total | |
$ | (1,100,000 | ) |
|
X |
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v3.24.2.u1
Disposal of subsidiary (Tables)
|
6 Months Ended |
Jun. 30, 2024 |
Equity [Abstract] |
|
Schedule of assets and liabilities disposed |
Schedule of assets and liabilities disposed | |
| | |
| |
Net book value |
Assets | |
| | |
Other receivables | |
$ | 12,015 | |
Property and equipment | |
| 2,420,499 | |
Total | |
| 2,432,514 | |
Liabilities | |
| | |
Accounts payable and accrued liabilities | |
| (196,859 | ) |
Government assistance loans | |
| (45,317 | ) |
Mortgage loan | |
| (3,525,223 | ) |
Total | |
| (3,767,399 | ) |
| |
| | |
Disposal of subsidiary to related party – recorded as additional paid in capital | |
$ | (1,334,885 | ) |
|
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v3.24.2.u1
Property and equipment (Tables)
|
6 Months Ended |
Jun. 30, 2024 |
Property, Plant and Equipment [Abstract] |
|
Schedule of property purchase and subsequent sale |
Schedule of property purchase and subsequent sale | |
| | |
| |
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 | |
|
Schedule of property and equipment |
Schedule of property and equipment |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
June
30,
2024 |
|
December
31,
2023 |
|
|
Useful
lives |
|
Cost |
|
Accumulated
depreciation |
|
Net
book value |
|
Net
book value |
Leasehold improvements |
|
Life of lease |
|
|
513,919 |
|
|
|
(112,665 |
) |
|
|
401,254 |
|
|
|
371,308 |
|
Furniture and fittings |
|
6 years |
|
|
395,235 |
|
|
|
(60,303 |
) |
|
|
334,932 |
|
|
|
104,715 |
|
Vehicles |
|
5 years |
|
|
55,949 |
|
|
|
(34,655 |
) |
|
|
21,294 |
|
|
|
26,889 |
|
Computer equipment |
|
3 years |
|
|
8,925 |
|
|
|
(3,426 |
) |
|
|
5,499 |
|
|
|
5,489 |
|
|
|
|
|
$ |
974,028 |
|
|
$ |
(211,049 |
) |
|
$ |
762,979 |
|
|
$ |
508,401 |
|
|
X |
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v3.24.2.u1
Leases (Tables)
|
6 Months Ended |
Jun. 30, 2024 |
Leases |
|
Schedule of right of use assets are included in the consolidated balance |
Schedule of right
of use assets are included in the consolidated balance | |
| | | |
| | |
| |
June 30, 2024 | |
December 31, 2023 |
Non-current assets | |
| | | |
| | |
Right-of-use assets – finance leases, net of depreciation, included in Property and equipment | |
$ | 21,294 | | |
$ | 26,889 | |
Right-of-use assets - operating leases, net of amortization | |
$ | 10,052,463 | | |
$ | 9,323,723 | |
|
Schedule of lease costs |
Schedule of lease
costs | |
| | | |
| | |
| |
Six months ended June 30, |
| |
2024 | |
2023 |
Finance lease cost: | |
| | | |
| | |
Amortization of right-of-use assets | |
$ | 5,595 | | |
$ | 5,595 | |
Interest expense on finance lease liabilities | |
| 771 | | |
| 1,031 | |
Total finance lease cost | |
| 6,366 | | |
| 6,626 | |
| |
| | | |
| | |
Operating lease cost | |
$ | 374,000 | | |
$ | 173,644 | |
Lease cost | |
$ | 380,366 | | |
$ | 180,270 | |
|
Schedule of other lease |
Schedule of other
lease | |
| |
|
| |
Six months ended June 30, |
| |
2024 | |
2023 |
Cash paid for amounts included in the measurement of lease liabilities | |
| |
|
Operating cash flows from finance leases | |
$ | (771 | ) | |
$ | (1,031 | ) |
Operating cash flows from operating leases | |
| (374,000 | ) | |
| (173,644 | ) |
Financing cash flows from finance leases | |
| (4,144 | ) | |
| (3,883 | ) |
Cash paid for amounts included in the measurement of lease liabilities | |
$ | (378,915 | ) | |
$ | (178,558 | ) |
| |
| | | |
| | |
Weighted average lease term – finance leases | |
| 2 years and 5 months | | |
| 3 years and 4 months | |
Weighted average remaining lease term – operating leases | |
| 18 years | | |
| 3 years and 7 months | |
| |
| | | |
| | |
Discount rate – finance leases | |
| 6.58 | % | |
| 6.61 | % |
Discount rate – operating leases | |
| 7.60 | % | |
| 4.64 | % |
|
Schedule of future minimum lease payments under finance leases |
Schedule of future minimum lease payments under finance leases |
|
|
|
|
|
|
Amount |
Remainder of 2024 |
|
$ |
4,915 |
|
2025 |
|
|
9,829 |
|
2026 |
|
|
6,195 |
|
2027 |
|
|
1,707 |
|
Total finance lease |
|
|
22,646 |
|
Imputed interest |
|
|
(1,915 |
) |
Total finance lease
liability |
|
$ |
20,731 |
|
Disclosed as: |
|
|
|
|
Current portion |
|
$ |
8,714 |
|
Non-Current portion |
|
|
12,017 |
|
Lease liability |
|
$ |
20,731 |
|
|
Schedule of future minimum lease payments under operating leases |
Schedule of future minimum lease payments under operating leases |
|
|
|
|
|
|
Amount |
|
|
|
Remainder of 2024 |
|
$ |
511,915 |
|
2025 |
|
|
1,045,192 |
|
2026 |
|
|
1,074,288 |
|
2027 |
|
|
961,526 |
|
2028 |
|
|
841,379 |
|
2029 and thereafter |
|
|
15,358,663 |
|
Total undiscounted minimum future lease payments |
|
|
19,792,963 |
|
Imputed interest |
|
|
(9,526,750 |
) |
Total operating lease
liability |
|
$ |
10,266,213 |
|
|
|
|
|
|
Disclosed as: |
|
|
|
|
Current portion |
|
$ |
271,457 |
|
Non-Current portion |
|
|
9,990,756 |
|
Lease liability |
|
$ |
10,266,213 |
|
|
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v3.24.2.u1
Short-term Convertible Notes (Tables)
|
6 Months Ended |
Jun. 30, 2024 |
Debt Disclosure [Abstract] |
|
Schedule of short-term convertible notes |
Schedule of short-term convertible notes |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Interest rate |
|
Maturity Date |
|
Principal |
|
Interest |
|
June 30,
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 |
|
|
|
6,996 |
|
|
|
127,772 |
|
|
|
121,766 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Series N convertible notes |
|
|
6.0 |
% |
|
December 31, 2024 to December 31, 2025 |
|
|
2,779,000 |
|
|
|
922,846 |
|
|
|
3,701,846 |
|
|
|
4,228,161 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ |
2,969,776 |
|
|
$ |
929,842 |
|
|
$ |
3,899,618 |
|
|
$ |
4,419,927 |
|
Disclosed as follows: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Short-term |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ |
2,169,570 |
|
|
$ |
4,419,927 |
|
Long-term |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
1,730,048 |
|
|
|
— |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ |
3,899,618 |
|
|
$ |
4,419,927 |
|
|
X |
- DefinitionTabular disclosure of convertible debt instrument. Includes, but is not limited to, principal amount and amortized premium or discount.
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v3.24.2.u1
Short-term Notes (Tables)
|
6 Months Ended |
Jun. 30, 2024 |
Debt Disclosure [Abstract] |
|
Schedule of short-term notes |
Schedule of short-term notes |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Description |
|
Interest
Rate |
|
Maturity
date |
|
Principal |
|
Accrued
Interest |
|
Unamortized
debt
discount |
|
June
30,
2024
Amount |
|
December
31,
2023
Amount |
LXT Biotech |
|
|
6.0 |
% |
|
On Demand |
|
$ |
97,268 |
|
|
$ |
30,475 |
|
|
$ |
— |
|
|
$ |
127,743 |
|
|
$ |
129,184 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Mirage Realty |
|
|
10.0 |
% |
|
June 15, 2024 |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
236,421 |
|
|
|
|
6 to 18 |
% |
|
November 15, 2024 |
|
|
600,000 |
|
|
|
4,500 |
|
|
|
— |
|
|
|
604,500 |
|
|
|
— |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Third Party |
|
|
12.0 |
% |
|
On demand |
|
|
290,785 |
|
|
|
31,070 |
|
|
|
— |
|
|
|
321,855 |
|
|
|
315,067 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Revolving line of credit |
|
|
60.0 |
% |
|
May 1,2024 |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
|
60.0 |
% |
|
May 14, 2024 |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
|
60.0 |
% |
|
May 12, 2024 |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
|
60 |
% |
|
July 14, 2024 |
|
|
131,000 |
|
|
|
10,044 |
|
|
|
(234 |
) |
|
|
140,810 |
|
|
|
— |
|
|
|
|
60 |
% |
|
August 13, 2024 |
|
|
101,000 |
|
|
|
2,693 |
|
|
|
(734 |
) |
|
|
102,959 |
|
|
|
— |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Series R Promissory notes |
|
|
7.5 |
% |
|
March 31, 2025 |
|
|
1,155,000 |
|
|
|
13,819 |
|
|
|
(87,241 |
) |
|
|
1,081,578 |
|
|
|
— |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total convertible notes payable |
|
|
|
|
|
|
|
$ |
2,375,053 |
|
|
$ |
92,601 |
|
|
$ |
(88,209 |
) |
|
$ |
2,379,445 |
|
|
$ |
680,672 |
|
|
X |
- References
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Promissory Note (Tables)
|
6 Months Ended |
Jun. 30, 2024 |
Debt Disclosure [Abstract] |
|
Schedule of promissory note |
Schedule of promissory note | |
| |
|
| |
June 30, 2024 | |
December 31, 2023 |
| |
| |
|
Promissory note | |
$ | 465,000 | | |
$ | — | |
Disclosed as: | |
| | | |
| | |
Current portion | |
| 267,500 | | |
| — | |
Long-term portion | |
| 197,500 | | |
| — | |
| |
| 465,000 | | |
| — | |
|
X |
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v3.24.2.u1
Related parties (Tables)
|
6 Months Ended |
Jun. 30, 2024 |
Related Party Transactions [Abstract] |
|
Schedule of Related party payable |
Schedule of Related party payable | |
| | | |
| | |
| |
June 30, | |
December 31, |
| |
2024 | |
2023 |
Related party receivables | |
| | | |
| | |
Shawn E. Leon | |
$ | 13,571 | | |
$ | — | |
| |
| | | |
| | |
Related party payables | |
| | | |
| | |
Shawn E. Leon | |
| — | | |
| 61,267 | |
Leon Developments Ltd. | |
| 1,092,701 | | |
| 1,092,701 | |
Eileen Greene | |
| 1,545,377 | | |
| 1,418,324 | |
Total related party payables | |
$ | 2,638,078 | | |
$ | 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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v3.24.2.u1
Stockholder’s deficit (Tables)
|
6 Months Ended |
Jun. 30, 2024 |
Equity [Abstract] |
|
Schedule of warrant activity |
Schedule of warrant activity |
|
|
|
|
|
|
|
|
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 June 30, 2024 |
|
|
1,022,376,420 |
|
|
|
$0.001 to
$0.00205 |
|
|
$ |
0.0012840 |
|
|
Schedule of warrants outstanding |
Schedule of warrants outstanding |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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 |
|
|
|
3.00 |
|
|
|
|
|
|
|
745,810,761 |
|
|
|
|
|
$0.002050 |
|
|
|
276,565,659 |
|
|
|
1.52 |
|
|
|
|
|
|
|
276,565,659 |
|
|
|
|
|
|
|
|
|
1,022,376,420 |
|
|
|
2.60 |
|
|
$ |
0.001284 |
|
|
|
1,022,376,420 |
|
|
$ |
0.001284 |
|
|
X |
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v3.24.2.u1
Segment information (Tables)
|
6 Months Ended |
Jun. 30, 2024 |
Segment Reporting [Abstract] |
|
Schedule of segment operating |
Schedule of segment operating | |
| | | |
| | | |
| | |
| |
Three months ended June 30, 2023 |
| |
Rental Operations | |
In-Patient services | |
Total |
| |
| |
| |
|
Revenue | |
$ | 93,368 | | |
$ | 1,472,591 | | |
$ | 1,565,959 | |
Operating expenses | |
| 215,408 | | |
| 1,318,405 | | |
| 1,533,813 | |
| |
| | | |
| | | |
| | |
Operating (loss) income | |
| (122,040 | ) | |
| 154,186 | | |
| 32,146 | |
| |
| | | |
| | | |
| | |
Other (expense) income | |
| | | |
| | | |
| | |
Forgiveness of intercompany loan | |
| 3,481,332 | | |
| (3,481,332 | ) | |
| — | |
Extension fee on property purchase | |
| — | | |
| (130,000 | ) | |
| (130,000 | ) |
Penalty on convertible notes | |
| — | | |
| (34,688 | ) | |
| (34,688 | ) |
Other income | |
| — | | |
| 339 | | |
| 339 | |
Interest expense | |
| (47,731 | ) | |
| (96,250 | ) | |
| (143,981 | ) |
Amortization of debt discount | |
| — | | |
| (87,526 | ) | |
| (87,526 | ) |
Foreign exchange movements | |
| (28,290 | ) | |
| (59,501 | ) | |
| (87,791 | ) |
Net income (loss) before taxes | |
| 3,283,271 | | |
| (3,734,772 | ) | |
| (451,501 | ) |
Taxes | |
| — | | |
| 219,346 | | |
| 219,346 | |
Net income (loss) | |
$ | 3,283,271 | | |
$ | (3,515,426 | ) | |
$ | (232,155 | ) |
The
segment operating results of the reportable segments for the six months ended June 30, 2023 is disclosed as follows:
| |
| |
| |
|
| |
Six months ended June 30, 2023 |
| |
Rental Operations | |
In-Patient services | |
Total |
| |
| |
| |
|
Revenue | |
$ | 180,522 | | |
$ | 2,685,483 | | |
$ | 2,866,005 | |
Operating expenses | |
| 245,528 | | |
| 2,513,305 | | |
| 2,758,833 | |
| |
| | | |
| | | |
| | |
Operating (loss) income | |
| (65,006 | ) | |
| 172,178 | | |
| 107,172 | |
| |
| | | |
| | | |
| | |
Other (expense) income | |
| | | |
| | | |
| | |
Forgiveness of intercompany loan | |
| 3,481,332 | | |
| (3,481,332 | ) | |
| — | |
Extension fee on property purchase | |
| — | | |
| (130,000 | ) | |
| (130,000 | ) |
Penalty on convertible notes | |
| — | | |
| (34,688 | ) | |
| (34,688 | ) |
Other income | |
| — | | |
| 339 | | |
| 339 | |
Interest expense | |
| (95,464 | ) | |
| (205,613 | ) | |
| (301,077 | ) |
Amortization of debt discount | |
| | | |
| (164,447 | ) | |
| (164,447 | ) |
Foreign exchange movements | |
| (29,325 | ) | |
| (61,421 | ) | |
| (90,746 | ) |
Net income (loss) before taxes | |
| 3,291,537 | | |
| (3,904,984 | ) | |
| (613,447 | ) |
Taxes | |
| — | | |
| 205,575 | | |
| 205,575 | |
Net income (loss) | |
$ | 3,291,537 | | |
$ | (3,699,409 | ) | |
$ | (407,872 | ) |
|
Schedule of operating assets and liabilities of the reportable segments |
Schedule of operating assets and liabilities of the reportable segments | |
| |
| |
|
| |
June 30, 2023 |
| |
Rental Operations | |
In-Patient services | |
Total |
| |
| |
| |
|
Purchase of fixed assets | |
$ | (43,611 | ) | |
$ | 65,253 | | |
$ | 21,642 | |
Assets | |
| | | |
| | | |
| | |
Current assets | |
| — | | |
| 579,941 | | |
| 579,941 | |
Non-current assets | |
| — | | |
| 3,255,653 | | |
| 3,255,653 | |
Liabilities | |
| | | |
| | | |
| | |
Current liabilities | |
| — | | |
| (9,856,833 | ) | |
| (9,856,833 | ) |
Non-current liabilities | |
| — | | |
| (1,865,267 | ) | |
| (1,865,267 | ) |
Net liability position | |
$ | — | | |
$ | (7,886,506 | ) | |
$ | (7,886,506 | ) |
|
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v3.24.2.u1
Net loss per common share (Tables)
|
6 Months Ended |
Jun. 30, 2024 |
Earnings Per Share [Abstract] |
|
Schedule of diluted net loss per share |
Schedule of diluted net loss per share | |
| |
|
| |
Three and six months ended June 30, 2024 | |
Three and six months ended June 30, 2023 |
| |
| |
|
Shares issuable upon exercise of warrants | |
| 1,022,376,420 | | |
| 692,852,506 | |
Shares issuable on conversion of convertible notes | |
| 174,044,742 | | |
| 582,290,570 | ` |
| |
| 1,196,421,162 | | |
| 1,275,143,076 | |
|
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v3.24.2.u1
Acquisition of minority shareholders interest in ATHI (Details) - ATHI [Member]
|
May 15, 2024
USD ($)
|
Purchase price |
|
Cash |
$ 625,000
|
Promissory note |
475,000
|
Total |
1,100,000
|
Allocation of purchase price |
|
Minority shareholders interest |
101,842
|
Additional paid in capital |
(1,201,842)
|
Total |
$ (1,100,000)
|
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- DefinitionAmount of assets acquired at the acquisition date.
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v3.24.2.u1
Disposal of subsidiary (Details) - Leonite Capital L L C [Member]
|
Jun. 30, 2024
USD ($)
|
Assets |
|
Other receivables |
$ 12,015
|
Property and equipment |
2,420,499
|
Total |
2,432,514
|
Liabilities |
|
Accounts payable and accrued liabilities |
(196,859)
|
Government assistance loans |
(45,317)
|
Mortgage loan |
(3,525,223)
|
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(3,767,399)
|
Disposal of subsidiary to related party – recorded as additional paid in capital |
$ (1,334,885)
|
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|
6 Months Ended |
Jun. 30, 2024
USD ($)
|
Property, Plant and Equipment [Abstract] |
|
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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Property and equipment (Details 1) - USD ($)
|
6 Months Ended |
|
Jun. 30, 2024 |
Dec. 31, 2023 |
Property, Plant and Equipment [Line Items] |
|
|
Cost |
$ 974,028
|
|
Accumulated depreciation |
(211,049)
|
|
Net book value |
$ 762,979
|
$ 508,401
|
Useful Life |
5 years
|
|
Leasehold Improvements [Member] |
|
|
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|
|
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Life of lease
|
|
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$ 513,919
|
|
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(112,665)
|
|
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401,254
|
371,308
|
Furniture and Fixtures [Member] |
|
|
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|
|
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395,235
|
|
Accumulated depreciation |
(60,303)
|
|
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$ 334,932
|
104,715
|
Useful Life |
6 years
|
|
Vehicles [Member] |
|
|
Property, Plant and Equipment [Line Items] |
|
|
Cost |
$ 55,949
|
|
Accumulated depreciation |
(34,655)
|
|
Net book value |
$ 21,294
|
26,889
|
Useful Life |
5 years
|
|
Computer Equipment [Member] |
|
|
Property, Plant and Equipment [Line Items] |
|
|
Cost |
$ 8,925
|
|
Accumulated depreciation |
(3,426)
|
|
Net book value |
$ 5,499
|
$ 5,489
|
Useful Life |
3 years
|
|
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|
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3 Months Ended |
6 Months Ended |
Mar. 22, 2024 |
Jun. 30, 2024 |
Jun. 30, 2023 |
Jun. 30, 2024 |
Jun. 30, 2023 |
Restructuring Cost and Reserve [Line Items] |
|
|
|
|
|
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|
$ 22,591
|
$ 50,589
|
$ 44,302
|
$ 99,084
|
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|
|
|
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Jun. 30, 2024 |
Dec. 31, 2023 |
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|
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Jun. 30, 2023 |
Leases |
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|
$ 5,595
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|
1,031
|
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6,366
|
6,626
|
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374,000
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v3.24.2.u1
Leases (Details 3) - USD ($)
|
Jun. 30, 2024 |
Dec. 31, 2023 |
Leases |
|
|
Remainder of 2024 |
$ 4,915
|
|
2025 |
9,829
|
|
2026 |
6,195
|
|
2027 |
1,707
|
|
Total finance lease |
22,646
|
|
Imputed interest |
(1,915)
|
|
Lease liability |
20,731
|
|
Current portion |
8,714
|
$ 8,426
|
Non-Current portion |
$ 12,017
|
$ 16,475
|
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v3.24.2.u1
Leases (Details 4) - USD ($)
|
Jun. 30, 2024 |
Dec. 31, 2023 |
Leases |
|
|
Remainder of 2024 |
$ 511,915
|
|
2025 |
1,045,192
|
|
2026 |
1,074,288
|
|
2027 |
961,526
|
|
2028 |
841,379
|
|
2029 and thereafter |
15,358,663
|
|
Total undiscounted minimum future lease payments |
19,792,963
|
|
Imputed interest |
(9,526,750)
|
|
Total operating lease liability |
10,266,213
|
|
Current portion |
271,457
|
|
Non-Current portion |
9,990,756
|
$ 9,383,557
|
Lease liability |
$ 10,266,213
|
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v3.24.2.u1
Short-term Convertible Notes (Details) - USD ($)
|
6 Months Ended |
12 Months Ended |
Jun. 30, 2024 |
Dec. 31, 2023 |
Short-Term Debt [Line Items] |
|
|
Principal amount |
$ 2,969,776
|
|
Interest Costs Capitalized |
929,842
|
|
Convertible note |
3,899,618
|
$ 4,419,927
|
Short-term |
2,169,570
|
4,419,927
|
Long-term |
$ 1,730,048
|
|
Auctus Fund L L C [Member] |
|
|
Short-Term Debt [Line Items] |
|
|
Interest rate |
0.00%
|
|
Maturity date |
On Demand
|
|
Principal amount |
$ 70,000
|
|
Interest Costs Capitalized |
|
|
Short-term convertible notes |
$ 70,000
|
70,000
|
Joshua Bauman [Member] |
|
|
Short-Term Debt [Line Items] |
|
|
Interest rate |
10.00%
|
|
Maturity date |
August 9, 2024
|
|
Principal amount |
$ 120,776
|
|
Interest Costs Capitalized |
6,996
|
|
Short-term convertible notes |
$ 127,772
|
121,766
|
Series N Convertible Notes [Member] |
|
|
Short-Term Debt [Line Items] |
|
|
Interest rate |
6.00%
|
|
Maturity date |
December 31, 2024 to December 31, 2025
|
|
Principal amount |
$ 2,779,000
|
|
Interest Costs Capitalized |
922,846
|
|
Short-term convertible notes |
$ 3,701,846
|
$ 4,228,161
|
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- DefinitionAmount of debt and lease obligation, classified as current.
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v3.24.2.u1
Short-term Notes (Details) - USD ($)
|
6 Months Ended |
12 Months Ended |
Jun. 30, 2024 |
Dec. 31, 2023 |
Short-Term Debt [Line Items] |
|
|
Principal Amount |
$ 2,375,053
|
|
Accrued interest |
92,601
|
|
Unamortized debt discount |
(88,209)
|
|
Short-term notes |
$ 2,379,445
|
$ 680,672
|
L X T Biotech [Member] |
|
|
Short-Term Debt [Line Items] |
|
|
Interest rate |
6.00%
|
|
Maturity date |
On Demand
|
|
Principal Amount |
$ 97,268
|
|
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30,475
|
|
Unamortized debt discount |
|
|
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$ 127,743
|
129,184
|
Mirage Realty [Member] |
|
|
Short-Term Debt [Line Items] |
|
|
Interest rate |
10.00%
|
|
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June 15, 2024
|
|
Principal Amount |
|
|
Accrued interest |
|
|
Unamortized debt discount |
|
|
Short-term notes |
|
236,421
|
Mirage Realty 1 [Member] |
|
|
Short-Term Debt [Line Items] |
|
|
Maturity date |
November 15, 2024
|
|
Principal Amount |
$ 600,000
|
|
Accrued interest |
4,500
|
|
Unamortized debt discount |
|
|
Short-term notes |
$ 604,500
|
|
Mirage Realty 1 [Member] | Minimum [Member] |
|
|
Short-Term Debt [Line Items] |
|
|
Interest rate |
6.00%
|
|
Mirage Realty 1 [Member] | Maximum [Member] |
|
|
Short-Term Debt [Line Items] |
|
|
Interest rate |
18.00%
|
|
Third Party [Member] |
|
|
Short-Term Debt [Line Items] |
|
|
Interest rate |
12.00%
|
|
Maturity date |
On demand
|
|
Principal Amount |
$ 290,785
|
|
Accrued interest |
31,070
|
|
Unamortized debt discount |
|
|
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$ 321,855
|
315,067
|
Revolving Line Of Credit [Member] |
|
|
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|
|
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60.00%
|
|
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May 1,2024
|
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|
|
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|
|
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|
|
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|
|
Revolving Line Of Credit 1 [Member] |
|
|
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|
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|
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May 14, 2024
|
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|
|
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|
|
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|
|
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|
|
Revolving Line Of Credit 2 [Member] |
|
|
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|
|
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|
|
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May 12, 2024
|
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|
|
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|
|
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|
|
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|
|
Revolving Line Of Credit 3 [Member] |
|
|
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|
|
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60.00%
|
|
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July 14, 2024
|
|
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$ 131,000
|
|
Accrued interest |
10,044
|
|
Unamortized debt discount |
(234)
|
|
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$ 140,810
|
|
Revolving Line Of Credit 4 [Member] |
|
|
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|
|
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60.00%
|
|
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August 13, 2024
|
|
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$ 101,000
|
|
Accrued interest |
2,693
|
|
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(734)
|
|
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$ 102,959
|
|
Series R Promissory Notes [Member] |
|
|
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|
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|
|
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March 31, 2025
|
|
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$ 1,155,000
|
|
Accrued interest |
13,819
|
|
Unamortized debt discount |
(87,241)
|
|
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$ 1,081,578
|
|
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Promissory Note (Details Narrative) - ATHI [Member] - Stock Purchase Agreement [Member] - USD ($)
|
|
6 Months Ended |
May 15, 2024 |
Jun. 30, 2024 |
Restructuring Cost and Reserve [Line Items] |
|
|
Minority shares |
5,000,000
|
|
Gross proceeds |
$ 1,100,000
|
|
Initial deposit |
25,000
|
|
Additional deposit |
600,000
|
|
Non-interest bearing promissory note |
475,000
|
|
Repayable in 1-8 instalments |
$ 10,000
|
|
First instalment |
|
$ 10,000
|
X |
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v3.24.2.u1
Receivables funding (Details Narrative) - USD ($)
|
|
|
6 Months Ended |
|
Jun. 02, 2024 |
May 30, 2024 |
Jun. 30, 2024 |
Jun. 30, 2023 |
Dec. 31, 2023 |
Weekly cash payment |
|
|
|
$ 25,970
|
|
Receivables |
|
|
272,872
|
|
$ 313,338
|
Evernia Health Center L L C [Member] | Bizfund [Member] |
|
|
|
|
|
Weekly cash payment |
$ 4,950
|
|
|
|
|
Paid amount |
$ 198,000
|
|
|
|
|
Evernia Health Center L L C [Member] | Itria [Member] |
|
|
|
|
|
Weekly cash payment |
|
|
6,667
|
|
|
Paid amount |
|
|
273,333
|
|
|
Outstanding amount |
|
|
46,667
|
|
|
Unamortized discount |
|
|
$ 10,131
|
|
|
Evernia Health Center L L C [Member] | Fortunate [Member] |
|
|
|
|
|
Weekly cash payment |
|
$ 10,750
|
|
|
|
Paid amount |
|
375,000
|
|
|
|
Receivables |
|
375,000
|
|
|
|
Gross proceeds |
|
300,000
|
|
|
|
Fee amount |
|
5,000
|
|
|
|
Net proceeds |
|
$ 295,000
|
|
|
|
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v3.24.2.u1
Related party payables (Details) - USD ($)
|
Jun. 30, 2024 |
Dec. 31, 2023 |
Related Party Transaction [Line Items] |
|
|
Total related party payables |
$ 2,638,078
|
$ 2,572,292
|
Shawn E Leon [Member] |
|
|
Related Party Transaction [Line Items] |
|
|
Total related party receivables |
13,571
|
|
Total related party payables |
|
61,267
|
Leon Developments Ltd [Member] |
|
|
Related Party Transaction [Line Items] |
|
|
Total related party payables |
1,092,701
|
1,092,701
|
Eileen Greene [Member] |
|
|
Related Party Transaction [Line Items] |
|
|
Total related party payables |
$ 1,545,377
|
$ 1,418,324
|
v3.24.2.u1
Related parties (Details Narrative) - USD ($)
|
6 Months Ended |
12 Months Ended |
|
Jun. 30, 2024 |
Jun. 30, 2023 |
Dec. 31, 2022 |
Dec. 31, 2023 |
Related Party Transaction [Line Items] |
|
|
|
|
Total related party payables |
$ 2,638,078
|
|
|
$ 2,572,292
|
Series B Preferred Stock [Member] |
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
Interest |
|
|
$ 400,000
|
|
Accrued dividends |
61,184
|
|
49,282
|
|
Series A Preferred Stock [Member] |
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
Interest |
|
|
700,000
|
|
Accrued dividends |
184,545
|
|
$ 145,547
|
|
Shawn E Leon [Member] |
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
Total related party receivables |
13,571
|
|
|
|
Total related party payables |
|
|
|
61,267
|
Leon Developments Ltd [Member] |
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
Total related party payables |
1,092,701
|
|
|
1,092,701
|
Eileen Greene [Member] |
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
Total related party payables |
$ 1,545,377
|
|
|
$ 1,418,324
|
Leonite Capital [Member] |
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
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|
$ 61,184
|
|
|
Leonite Capital [Member] | Series B Preferred Stock [Member] |
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
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|
400,000
|
|
|
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|
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|
|
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Stockholders deficit (Details) - $ / shares
|
6 Months Ended |
12 Months Ended |
Jun. 30, 2024 |
Dec. 31, 2023 |
Number of share outstanding, Beginning |
1,022,376,420
|
602,852,506
|
Weighted average exercise price, Beginning |
$ 0.0012840
|
$ 0.001306
|
Number of share outstanding, Granted |
|
745,810,761
|
Exercise price per share, Granted |
|
$ 0.001
|
Weighted average exercise price, Granted |
|
$ 0.001
|
Number of share outstanding, Forfeited/cancelled |
|
(326,286,847)
|
Exercise price per share, Forfeited/cancelled |
|
$ 0.000675
|
Weighted average exercise price, Forfeited/cancelled |
|
$ 0.000675
|
Number of share outstanding, Exercised |
|
|
Exercise price per share, Exercised |
|
|
Weighted average exercise price, Exercised |
|
|
Number of share outstanding, Ending |
1,022,376,420
|
1,022,376,420
|
Weighted average exercise price, Ending |
$ 0.0012840
|
$ 0.0012840
|
Minimum [Member] |
|
|
Exercise price per share, Beginning |
0.001
|
0.000675
|
Exercise price per share, Ending |
0.001
|
|
Maximum [Member] |
|
|
Exercise price per share, Beginning |
0.00205
|
$ 0.00205
|
Exercise price per share, Ending |
$ 0.00205
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v3.24.2.u1
Stockholders deficit (Details 1)
|
6 Months Ended |
Jun. 30, 2024
$ / shares
shares
|
Exercise Price 1 [Member] |
|
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
|
Number of Warrants |
745,810,761
|
Weighted average remaining years |
3 years
|
Number of shares, Warrants exercisable |
745,810,761
|
Exercise Price 2 [Member] |
|
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
|
Number of Warrants |
276,565,659
|
Weighted average remaining years |
1 year 6 months 7 days
|
Number of shares, Warrants exercisable |
276,565,659
|
Exercise Price [Member] |
|
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
|
Number of Warrants |
1,022,376,420
|
Weighted average remaining years |
2 years 7 months 6 days
|
Number of shares, Warrants exercisable |
1,022,376,420
|
Weighted average exercise price | $ / shares |
$ 0.001284
|
Weighted average exercise price, Warrants exercisable | $ / shares |
$ 0.001284
|
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v3.24.2.u1
Segment information (Details) - USD ($)
|
3 Months Ended |
6 Months Ended |
Jun. 30, 2024 |
Jun. 30, 2023 |
Jun. 30, 2024 |
Jun. 30, 2023 |
Financing Receivable, Past Due [Line Items] |
|
|
|
|
Revenue |
$ 1,490,100
|
$ 1,565,959
|
$ 2,790,200
|
$ 2,866,005
|
Operating (loss) income |
(277,510)
|
32,146
|
(506,585)
|
107,172
|
Other (expense) income |
|
|
|
|
Amortization of debt discount |
75,240
|
87,526
|
138,402
|
164,447
|
Foreign exchange movements |
$ 6,134
|
87,791
|
(4,511)
|
90,746
|
Net income (loss) |
|
|
$ (839,478)
|
(407,872)
|
Rental Operations [Member] |
|
|
|
|
Financing Receivable, Past Due [Line Items] |
|
|
|
|
Revenue |
|
93,368
|
|
180,522
|
Operating expenses |
|
215,408
|
|
245,528
|
Operating (loss) income |
|
(122,040)
|
|
(65,006)
|
Other (expense) income |
|
|
|
|
Forgiveness of intercompany loan |
|
3,481,332
|
|
3,481,332
|
Extension fee on property purchase |
|
|
|
|
Penalty on convertible notes |
|
|
|
|
Other income |
|
|
|
|
Interest expense |
|
(47,731)
|
|
(95,464)
|
Amortization of debt discount |
|
|
|
|
Foreign exchange movements |
|
(28,290)
|
|
(29,325)
|
Net income (loss) before taxes |
|
3,283,271
|
|
3,291,537
|
Taxes |
|
|
|
|
Net income (loss) |
|
3,283,271
|
|
3,291,537
|
In Patients Services [Member] |
|
|
|
|
Financing Receivable, Past Due [Line Items] |
|
|
|
|
Revenue |
|
1,472,591
|
|
2,685,483
|
Operating expenses |
|
1,318,405
|
|
2,513,305
|
Operating (loss) income |
|
154,186
|
|
172,178
|
Other (expense) income |
|
|
|
|
Forgiveness of intercompany loan |
|
(3,481,332)
|
|
(3,481,332)
|
Extension fee on property purchase |
|
(130,000)
|
|
(130,000)
|
Penalty on convertible notes |
|
(34,688)
|
|
(34,688)
|
Other income |
|
339
|
|
339
|
Interest expense |
|
(96,250)
|
|
(205,613)
|
Amortization of debt discount |
|
(87,526)
|
|
(164,447)
|
Foreign exchange movements |
|
(59,501)
|
|
(61,421)
|
Net income (loss) before taxes |
|
(3,734,772)
|
|
(3,904,984)
|
Taxes |
|
219,346
|
|
205,575
|
Net income (loss) |
|
(3,515,426)
|
|
(3,699,409)
|
Rental Operations And In Patient Services [Member] |
|
|
|
|
Financing Receivable, Past Due [Line Items] |
|
|
|
|
Revenue |
|
1,565,959
|
|
2,866,005
|
Operating expenses |
|
1,533,813
|
|
2,758,833
|
Operating (loss) income |
|
32,146
|
|
107,172
|
Other (expense) income |
|
|
|
|
Forgiveness of intercompany loan |
|
|
|
|
Extension fee on property purchase |
|
(130,000)
|
|
(130,000)
|
Penalty on convertible notes |
|
(34,688)
|
|
(34,688)
|
Other income |
|
339
|
|
339
|
Interest expense |
|
(143,981)
|
|
(301,077)
|
Amortization of debt discount |
|
(87,526)
|
|
(164,447)
|
Foreign exchange movements |
|
(87,791)
|
|
(90,746)
|
Net income (loss) before taxes |
|
(451,501)
|
|
(613,447)
|
Taxes |
|
219,346
|
|
205,575
|
Net income (loss) |
|
$ (232,155)
|
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v3.24.2.u1
Segment information (Details 1) - USD ($)
|
Jun. 30, 2024 |
Dec. 31, 2023 |
Jun. 30, 2023 |
Assets |
|
|
|
Current assets |
$ 345,476
|
$ 403,100
|
|
Non-current assets |
12,003,796
|
11,116,076
|
|
Liabilities |
|
|
|
Current liabilities |
$ (8,545,789)
|
$ (8,298,904)
|
|
Rental Operations [Member] |
|
|
|
Financing Receivable, Past Due [Line Items] |
|
|
|
Purchase of fixed assets |
|
|
$ (43,611)
|
Assets |
|
|
|
Current assets |
|
|
|
Non-current assets |
|
|
|
Liabilities |
|
|
|
Current liabilities |
|
|
|
Non-current liabilities |
|
|
|
Net liability position |
|
|
|
In Patients Services [Member] |
|
|
|
Financing Receivable, Past Due [Line Items] |
|
|
|
Purchase of fixed assets |
|
|
65,253
|
Assets |
|
|
|
Current assets |
|
|
579,941
|
Non-current assets |
|
|
3,255,653
|
Liabilities |
|
|
|
Current liabilities |
|
|
(9,856,833)
|
Non-current liabilities |
|
|
(1,865,267)
|
Net liability position |
|
|
(7,886,506)
|
Rental Operations And In Patient Services [Member] |
|
|
|
Financing Receivable, Past Due [Line Items] |
|
|
|
Purchase of fixed assets |
|
|
21,642
|
Assets |
|
|
|
Current assets |
|
|
579,941
|
Non-current assets |
|
|
3,255,653
|
Liabilities |
|
|
|
Current liabilities |
|
|
(9,856,833)
|
Non-current liabilities |
|
|
(1,865,267)
|
Net liability position |
|
|
$ (7,886,506)
|
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v3.24.2.u1
Net loss per common share (Details) - shares
|
3 Months Ended |
6 Months Ended |
Jun. 30, 2024 |
Jun. 30, 2023 |
Jun. 30, 2024 |
Jun. 30, 2023 |
Earnings Per Share [Abstract] |
|
|
|
|
Shares issuable upon exercise of warrants |
1,022,376,420
|
692,852,506
|
1,022,376,420
|
692,852,506
|
Shares issuable on conversion of convertible notes |
174,044,742
|
582,290,570
|
174,044,742
|
582,290,570
|
Total |
1,196,421,162
|
1,275,143,076
|
1,196,421,162
|
1,275,143,076
|
X |
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Ethema Health (PK) (USOTC:GRST)
Gráfica de Acción Histórica
De Nov 2024 a Dic 2024
Ethema Health (PK) (USOTC:GRST)
Gráfica de Acción Histórica
De Dic 2023 a Dic 2024