Quarterly report pursuant to Section 13 or 15(d)

Condensed Consolidated Statements of Cash Flows (Unaudited)

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Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
 3 Months Ended 9 Months Ended 12 Months Ended
Mar. 31, 2022
Sep. 30, 2021
Mar. 31, 2021
Sep. 30, 2020
Mar. 31, 2022
Mar. 31, 2021
Jun. 30, 2021
CASH FLOWS FROM OPERATING ACTIVITIES:              
Net loss $ (462,687) $ (490,658) $ (417,738) $ (425,545) $ (1,753,322) $ (1,246,926)  
Adjustments to Reconcile Net Loss to Net Cash Used in Operating Activities:              
Issuance and amortization of common stock for services         222,452 67,511  
Foreign currency transaction gain (512,000)   (165,000)   (40,631) (54,179)  
Depreciation expense 490   523   1,503 1,467  
Amortization of debt discounts 13,647   4,119   24,942 130,418  
Change in fair value of derivative liabilities (165,365)   55,158   2,392 7,156  
Gain on extinguishment of debt, net   (622)   (50,607)  
Gain from settlement of debt, net   (48,390)   (48,390)  
Stock option and restricted stock expense 20,718   20,718   62,154 62,154  
Non-cash interest expense         2,250 12,750  
Accretion of put premium         380,962 200,410  
Changes in Assets and Liabilities:              
GST receivable         2,120 (1,852)  
Prepaid expenses and other assets         (8,405)  
Accounts payable         (34,319) 110,878  
Deferred rent         1,684  
Employee benefit liability         23,816 32,685  
Accrued expenses and other payables         43,285 (195,158)  
Accrued interest         45,495 61,022  
NET CASH USED IN OPERATING ACTIVITIES         (1,025,306) (908,977)  
CASH FLOWS FROM FINANCING ACTIVITIES:              
Proceeds from convertible promissory notes, net of original issue discounts and issue costs         641,500 325,000  
Repayments of convertible promissory notes         (43,000)  
Proceeds from the exercise of warrants         475,000 526,044  
NET CASH PROVIDED BY FINANCING ACTIVITIES         1,116,500 808,044  
Effect of exchange rate changes on cash         40,436 48,365  
NET INCREASE (DECREASE) IN CASH         131,630 (52,568)  
CASH AT BEGINNING OF PERIOD   $ 2,255   $ 67,007 2,255 67,007 $ 67,007
CASH AT END OF PERIOD $ 133,885   $ 14,439   133,885 14,439 $ 2,255
Supplemental Disclosure of Cash Flow Information              
Interest         1,485 13,601  
Income Tax          
Supplemental Disclosure of Non-Cash Investing and Financing Activities              
Common stock issued for deferred offering cost         20,000  
Reduction of put premium related to conversions of convertible notes         227,150 460,358  
Conversion of convertible notes and accrued interest to common stock         414,630 921,085  
Reversal of common stock issuable and put premium due to cancellation of conversions of convertible debt and accrued interest         31,801  
Accounts payable reclass to convertible notes         25,000  
Common stock issued for accrued services         448,440  
Deemed dividend upon alternate cashless exercise of warrants         $ 445,631