| Schedule of intangible assets |
| |
|
Remaining
Amortization
Period |
|
As of December 31, 2022 |
|
|
As of December 31, 2021 |
|
| |
|
in Years at
December 31,
2022 |
|
Gross
Asset
Value |
|
|
Accumulated
Amortization |
|
|
Net
Carrying
Value |
|
|
Gross
Asset
Value |
|
|
Accumulated
Amortization |
|
|
Net
Carrying
Value |
|
| Licensed patents |
|
13.5 |
|
$ |
596,259 |
|
|
$ |
(142,654 |
) |
|
$ |
453,605 |
|
|
$ |
603,919 |
|
|
$ |
(110,759 |
) |
|
$ |
493,160 |
|
| Technology license |
|
16.6 |
|
|
1,485,159 |
|
|
|
(279,906 |
) |
|
|
1,205,253 |
|
|
|
1,658,550 |
|
|
|
(202,797 |
) |
|
|
1,455,753 |
|
| |
|
|
|
$ |
2,081,418 |
|
|
$ |
(422,560 |
) |
|
$ |
1,658,858 |
|
|
$ |
2,262,469 |
|
|
$ |
(313,556 |
) |
|
$ |
1,948,913 |
|
|
| Schedule of goodwill activity |
| |
|
CBR
Pharma
Goodwill |
|
|
180 LP
Goodwill |
|
|
Consolidated
Goodwill |
|
| Balance, December 31, 2021 |
|
$ |
23,749,631 |
|
|
$ |
13,238,255 |
|
|
$ |
36,987,886 |
|
| Currency translation |
|
|
(664,353 |
) |
|
|
- |
|
|
|
(664,353 |
) |
| |
|
|
|
|
|
|
|
|
|
|
|
|
| Balance, March 31, 2022 |
|
|
23,085,278 |
|
|
|
13,238,255 |
|
|
|
36,323,533 |
|
| Currency translation |
|
|
(1,734,582 |
) |
|
|
- |
|
|
|
(1,734,582 |
) |
| |
|
|
|
|
|
|
|
|
|
|
|
|
| Balance, June 30, 2022 |
|
|
21,350,696 |
|
|
|
13,238,255 |
|
|
|
34,588,951 |
|
| Currency translation |
|
|
(1,750,386 |
) |
|
|
- |
|
|
|
(1,750,386 |
) |
| Balance before impairment |
|
|
19,600,310 |
|
|
|
13,238,255 |
|
|
|
32,838,565 |
|
| Impairment of goodwill |
|
|
(11,264,612 |
) |
|
|
(7,608,238 |
) |
|
|
(18,872,850 |
) |
| |
|
|
|
|
|
|
|
|
|
|
|
|
| Balance, September 30, 2022 |
|
|
8,335,698 |
|
|
|
5,630,017 |
|
|
|
13,965,715 |
|
| Currency translation |
|
|
708,713 |
|
|
|
- |
|
|
|
708,713 |
|
| Balance before impairment |
|
|
9,044,411 |
|
|
|
5,630,017 |
|
|
|
14,674,428 |
|
| Impairment of goodwill |
|
|
(9,044,411 |
) |
|
|
(5,630,017 |
) |
|
|
(14,674,428 |
) |
| |
|
|
|
|
|
|
|
|
|
|
|
|
| Balance, December 31, 2022 |
|
$ |
- |
|
|
$ |
- |
|
|
$ |
- |
|
| |
|
CBR
Pharma IP
R&D Assets |
|
|
180 LP
IP
R&D
Assets |
|
|
Consolidated
IP R&D
Assets |
|
| Balance, December 31, 2021 |
|
$ |
1,632,780 |
|
|
$ |
10,943,000 |
|
|
$ |
12,575,780 |
|
| Currency translation |
|
|
(45,674 |
) |
|
|
- |
|
|
|
(45,674 |
) |
| |
|
|
|
|
|
|
|
|
|
|
|
|
| Balance, March 31, 2022 |
|
|
1,587,106 |
|
|
|
10,943,000 |
|
|
|
12,530,106 |
|
| Currency translation |
|
|
(119,252 |
) |
|
|
- |
|
|
|
(119,252 |
) |
| |
|
|
|
|
|
|
|
|
|
|
|
|
| Balance, June 30, 2022 |
|
|
1,467,854 |
|
|
|
10,943,000 |
|
|
|
12,410,854 |
|
| Currency translation |
|
|
(120,338 |
) |
|
|
- |
|
|
|
(120,338 |
) |
| |
|
|
|
|
|
|
|
|
|
|
|
|
| Balance, September 30, 2022 |
|
|
1,347,516 |
|
|
|
10,943,000 |
|
|
|
12,290,516 |
|
| Currency translation |
|
|
114,568 |
|
|
|
- |
|
|
|
114,568 |
|
| Balance before impairment |
|
|
1,462,084 |
|
|
|
10,943,000 |
|
|
|
12,405,084 |
|
| Impairment of
IP R&D assets |
|
|
(1,462,084 |
) |
|
|
(1,880,000 |
) |
|
|
(3,342,084 |
) |
| |
|
|
|
|
|
|
|
|
|
|
|
|
| Balance, December 31, 2022 |
|
$ |
- |
|
|
$ |
9,063,000 |
|
|
$ |
9,063,000 |
|
|