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, 2024
Sep. 30, 2023
Mar. 31, 2023
Sep. 30, 2022
Mar. 31, 2024
Mar. 31, 2023
Jun. 30, 2023
CASH FLOWS FROM OPERATING ACTIVITIES:              
Net loss $ (526,700) $ (350,866) $ (809,809) $ (617,295) $ (1,461,950) $ (1,912,522)  
Adjustments to Reconcile Net Loss to Net Cash Used in Operating Activities:              
Issuance and amortization of common stock for services         56,811  
Stock option, stock warrants and restricted stock expense         2,408  
Foreign currency transaction (gain) loss         15,228 (3,210)  
Depreciation expense 49   450   297 1,345  
Amortization of debt discounts         246,612 138,014  
Amortization of right-of-use assets         15,595 16,029  
Change in fair value of derivative liabilities (70,213)   238,367   (372,371) 110,859  
Derivative expense     123,379  
Gain on extinguishment of debt, net 6,781   10,724   (27,318) (32,186)  
Gain from settlement of accounts payable     (17,499)  
Non-cash interest expense         2,236  
Accretion of put premium         261,538 232,674  
Changes in Assets and Liabilities:              
GST receivable         (2,462) (1,065)  
Prepaid expenses and other assets         4,620 8,348  
Accounts payable         242,466 27,953  
Employee benefit liability         35,772 177,198  
Accrued expenses and other payables         198,995 236,034  
Accrued interest         57,823 46,347  
Operating lease liability         (15,612) (14,816)  
NET CASH USED IN OPERATING ACTIVITIES         (675,152) (927,278)  
CASH FLOWS FROM FINANCING ACTIVITIES:              
Proceeds from convertible promissory notes, net of original issue discounts and issue costs         516,875 590,250  
Repayment of convertible note         (142,909)  
Proceeds from the sale of common stock         11,082 24,711  
Proceeds from note payable         120,000  
Proceeds from loan payable - related party         185,872  
Collection of subscription receivable         23,758  
Proceeds from the exercise of warrants         375,000  
NET CASH PROVIDED BY FINANCING ACTIVITIES         690,920 1,013,719  
Effect of exchange rate changes on cash         (19,593) 2,733  
NET (DECREASE) INCREASE IN CASH         (3,825) 89,174  
CASH AT BEGINNING OF PERIOD   $ 10,047   $ 4,067 10,047 4,067 $ 4,067
CASH AT END OF PERIOD $ 6,222   $ 93,241   6,222 93,241 $ 10,047
Supplemental Disclosure of Cash Flow Information              
Interest         7,559 1,544  
Income Tax          
Supplemental Disclosure of Non-Cash Investing and Financing Activities              
Reduction of put premium related to conversions of convertible notes         166,535 351,992  
Conversion of convertible notes and accrued interest to common stock         370,635 823,206  
Debt discounts related to derivative liability         125,000 93,668  
Relative fair value of warrant granted in connection with a loan payable - related party         141,084  
Warrant grant for settlement of accounts payable         37,500  
Warrants issued for accrued services         5,551  
Deemed dividend upon alternate cashless exercise of warrants         $ 192,960 $ 408,557