Kidoz (KDOZF) 10-Q 14 Nov 22 2022 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2022	Nov. 14, 2022
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2022
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--12-31
Entity File Number	333-120120-01
Entity Registrant Name	KIDOZ INC.
Entity Central Index Key	0001318482
Entity Tax Identification Number	98-0206369
Entity Incorporation, State or Country Code	1A
Entity Address, Address Line One	Hansa Bank Building
Entity Address, Address Line Two	Ground Floor
Entity Address, Address Line Three	Landsome Road
Entity Address, City or Town	The Valley
Entity Address, Country	AI
Entity Address, Postal Zip Code	AI 2640
City Area Code	(888)
Local Phone Number	374-2163
Title of 12(b) Security	Common Shares
Trading Symbol	KIDZ
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		131,536,499

Consolidated Balance Sheets (Un

Consolidated Balance Sheets (Unaudited) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Current assets:
Cash	$ 1,830,262	$ 2,078,607
Accounts receivable, less allowance for doubtful accounts $53,068 (December 31, 2021 - $56,605) (Note 3)	4,222,055	6,627,864
Prepaid expenses	106,291	105,468
Total Current Assets	6,158,608	8,811,939
Equipment (Note 4)	26,798	20,523
Goodwill (Note 6)	3,301,439	3,301,439
Intangible assets (Note 5)	1,283,891	1,694,917
Long term cash equivalent	21,994	23,624
Operating lease right-of-use assets (Note 12)	43,706	65,464
Security deposit	10,775	7,625
Total Assets	10,847,211	13,925,531
Current liabilities:
Accounts payable	1,854,734	3,693,944
Accrued liabilities	403,697	471,882
Accounts payable and accrued liabilities - related party (Note 13)	98,455	53,829
Derivative liability – warrants (Note 2e and 9)	17	23,365
Operating lease liabilities – current portion (Note 12)	31,112	32,068
Total Current Liabilities	2,388,015	4,275,088
Deferred tax liability	210,499	210,499
Government CEBA loan (Note 8)	43,668	47,248
Operating lease liabilities – non-current portion (Note 12)	15,399	41,999
Total Liabilities	2,657,581	4,574,834
Commitments (Note 11)
Stockholders’ Equity (Note 9):
Common stock, no par value, unlimited shares authorized, 131,581,499 shares issued and outstanding (December 31, 2021 - 131,424,989)	50,570,345	49,964,919
Accumulated deficit	(42,405,295)	(40,638,802)
Accumulated other comprehensive income:
Foreign currency translation adjustment	24,580	24,580
Total Stockholders’ Equity	8,189,630	9,350,697
Total Liabilities and Stockholders’ Equity	$ 10,847,211	$ 13,925,531

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Allowance for doubtful accounts	$ 53,068	$ 56,605
Common stock, no par value (in dollars per share)	$ 0	$ 0
Common stock, shares authorized	Unlimited	Unlimited
Common stock, shares issued (in shares)	131,581,499	131,424,989
Common stock, shares outstanding (in shares)	131,581,499	131,424,989

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Revenue:
Total revenue	$ 3,505,812	$ 2,814,642	$ 8,303,399	$ 6,550,089
Cost of sales:	2,260,242	1,588,108	5,254,969	3,614,181
Total cost of sales	2,260,242	1,588,108	5,254,969	3,614,181
Gross profit	1,245,570	1,226,534	3,048,430	2,935,908
Operating expenses:
Amortization of operating lease right-of-use assets (Note 12)	7,177	7,369	21,758	33,481
Depreciation and amortization (Notes 4 & 5)	138,757	141,326	417,742	424,255
Directors fees (Note 13)	2,000	2,022	5,998	6,022
General and administrative	178,717	145,765	580,730	469,821
Salaries, wages, consultants and benefits	139,994	123,381	567,752	511,959
Selling and marketing (Note 13)	222,379	156,122	654,181	465,954
Stock awareness program	9,936	65,392	105,694	351,249
Stock-based compensation (Note 9 & 13)	181,129	178,763	525,721	448,369
Content and software development (Note 7 & 13)	613,196	477,559	1,773,889	1,180,898
Total operating expenses	1,493,285	1,297,699	4,653,465	3,892,008
Loss before other income (expense) and income taxes	(247,715)	(71,165)	(1,605,035)	(956,100)
Other income (expense):
Foreign exchange loss	(67,736)	(16,479)	(184,989)	(58,651)
Gain on derivative liability – warrants (Note 2e)	1,499	12,329	23,348	50,313
Interest and other income	178	266	178	266
Loss before income taxes	(313,774)	(75,049)	(1,766,498)	(964,172)
Income tax recovery (expense)		9	5	(2,989)
Loss after tax	(313,774)	(75,040)	(1,766,493)	(967,161)
Other comprehensive income (loss)
Comprehensive loss	$ (313,774)	$ (75,040)	$ (1,766,493)	$ (967,161)
Basic and diluted loss per common share	$ 0	$ 0	$ (0.01)	$ (0.01)
Weighted average common shares outstanding, basic	131,581,499	131,424,989	131,464,438	131,312,681
Weighted average common shares outstanding, diluted	131,581,499	131,424,989	131,464,438	131,312,681
Advertising [Member]
Revenue:
Total revenue	$ 3,454,824	$ 2,759,508	$ 8,117,934	$ 6,384,308
Content [Member]
Revenue:
Total revenue	$ 50,988	$ 55,134	$ 185,465	$ 165,781

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($)	Common Stock [Member]	Retained Earnings [Member]	Accumulated Foreign Currency Adjustment Attributable to Parent [Member]	Total
Beginning balance, value at Dec. 31, 2020	$ 49,094,096	$ (40,448,481)	$ 24,580	$ 8,670,195
Beginning balance, shares at Dec. 31, 2020	131,124,989
Stock-based compensation	$ 77,021			77,021
Net loss and comprehensive loss		(347,044)		(347,044)
Ending balance, value at Mar. 31, 2021	$ 49,171,117	(40,795,525)	24,580	8,400,172
Ending balance, shares at Mar. 31, 2021	131,124,989
Beginning balance, value at Dec. 31, 2020	$ 49,094,096	(40,448,481)	24,580	8,670,195
Beginning balance, shares at Dec. 31, 2020	131,124,989
Net loss and comprehensive loss				(967,161)
Ending balance, value at Sep. 30, 2021	$ 49,753,022	(41,415,642)	24,580	8,361,960
Ending balance, shares at Sep. 30, 2021	131,424,989
Beginning balance, value at Dec. 31, 2020	$ 49,094,096	(40,448,481)	24,580	$ 8,670,195
Beginning balance, shares at Dec. 31, 2020	131,124,989
Options exercised, shares				70,000
Ending balance, value at Dec. 31, 2021	$ 49,964,919	(40,638,802)	24,580	$ 9,350,697
Ending balance, shares at Dec. 31, 2021	131,424,989
Beginning balance, value at Mar. 31, 2021	$ 49,171,117	(40,795,525)	24,580	8,400,172
Beginning balance, shares at Mar. 31, 2021	131,124,989
Stock-based compensation	$ 192,585			192,585
Net loss and comprehensive loss		(545,077)		(545,077)
Shares issued	$ 179,293			179,293
Shares issued, shares	230,000
Options exercised	$ 31,264			$ 31,264
Options exercised, shares	70,000			70,000
Ending balance, value at Jun. 30, 2021	$ 49,574,259	(41,340,602)	24,580	$ 8,258,237
Ending balance, shares at Jun. 30, 2021	131,424,989
Stock-based compensation	$ 178,763			178,763
Net loss and comprehensive loss		(75,040)		(75,040)
Ending balance, value at Sep. 30, 2021	$ 49,753,022	(41,415,642)	24,580	8,361,960
Ending balance, shares at Sep. 30, 2021	131,424,989
Beginning balance, value at Dec. 31, 2021	$ 49,964,919	(40,638,802)	24,580	9,350,697
Beginning balance, shares at Dec. 31, 2021	131,424,989
Stock-based compensation	$ 159,998			159,998
Net loss and comprehensive loss		(731,042)		(731,042)
Ending balance, value at Mar. 31, 2022	$ 50,124,917	(41,369,844)	24,580	8,779,653
Ending balance, shares at Mar. 31, 2022	131,424,989
Beginning balance, value at Dec. 31, 2021	$ 49,964,919	(40,638,802)	24,580	9,350,697
Beginning balance, shares at Dec. 31, 2021	131,424,989
Net loss and comprehensive loss				(1,766,493)
Ending balance, value at Sep. 30, 2022	$ 50,570,345	(42,405,295)	24,580	8,189,630
Ending balance, shares at Sep. 30, 2022	131,581,499
Beginning balance, value at Mar. 31, 2022	$ 50,124,917	(41,369,844)	24,580	8,779,653
Beginning balance, shares at Mar. 31, 2022	131,424,989
Stock-based compensation	$ 184,594			184,594
Net loss and comprehensive loss		(721,677)		(721,677)
Shares issued	$ 79,705			79,705
Shares issued, shares	156,510
Ending balance, value at Jun. 30, 2022	$ 50,389,216	(42,091,521)	24,580	8,322,275
Ending balance, shares at Jun. 30, 2022	131,581,499
Stock-based compensation	$ 181,129			181,129
Net loss and comprehensive loss		(313,774)		(313,774)
Ending balance, value at Sep. 30, 2022	$ 50,570,345	$ (42,405,295)	$ 24,580	$ 8,189,630
Ending balance, shares at Sep. 30, 2022	131,581,499

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended				9 Months Ended		12 Months Ended
	Sep. 30, 2022	Mar. 31, 2022	Sep. 30, 2021	Mar. 31, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Cash flows from operating activities:
Net loss	$ (313,774)	$ (731,042)	$ (75,040)	$ (347,044)	$ (1,766,493)	$ (967,161)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization					417,742	424,255
Amortization of operating lease right-of-use assets	7,177		7,369		21,758	33,481	$ 40,851
Gain on derivative liability – warrants					(23,348)	(50,313)
Shares issued for services						179,293
Stock awareness program – warrants granted for services						83,572
Stock-based compensation					525,721	448,369
Unrealized foreign exchange					(5,100)	97
Changes in operating assets and liabilities:
Accounts receivable					2,405,809	393,856
Prepaid expenses					(823)	(36,777)
Accounts payable and accrued liabilities					(1,783,064)	(553,919)
Net cash used in operating activities					(207,798)	(45,247)
Cash flows from investing activities:
Acquisition of equipment					(12,991)	(7,868)
Long-term cash equivalent						7,790
Net cash used in investing activities					(12,991)	(78)
Cash flows from financing activities:
Options exercised						31,264
Proceeds of short-term loan						200,000
Repayment of short-term loan						(200,000)
Payments on operating lease liabilities					(27,556)	(21,976)
Net cash (used in) provided by financing activities					(27,556)	9,288
Change in cash					(248,345)	(36,037)
Cash, beginning of period		$ 2,078,607		$ 1,226,045	2,078,607	1,226,045	1,226,045
Cash, end of period	$ 1,830,262		$ 1,190,008		1,830,262	1,190,008	$ 2,078,607
Supplementary information:
Interest paid						987
Income taxes paid					3,206	2,989
Non-cash transaction
Shares issued to settle accounts payable and accrued liabilities					$ 79,705

Basis of Presentation

Basis of Presentation	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Basis of Presentation	1. Basis of Presentation The accompanying unaudited interim consolidated financial statements have been prepared by Kidoz Inc. (“the Company”) in conformity with accounting principles generally accepted in the United States of America (“US GAAP”) applicable to interim financial information and with the rules and regulations of the United States Securities and Exchange Commission. Accordingly, certain information and footnote disclosures normally included in consolidated financial statements prepared in accordance with generally accepted accounting principles have been condensed, or omitted, pursuant to such rules and regulations. In the opinion of management, the unaudited interim consolidated financial statements include all adjustments necessary for the fair presentation of the results of the interim periods presented. All adjustments are of a normal recurring nature, except as otherwise noted below. These unaudited interim consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements and notes thereto for the year ended December 31, 2021, included in the Company’s Annual Report on Form 10-K, filed March 30, 2022, with the Securities and Exchange Commission and the TSX Venture Exchange. The results of operations for the interim periods are not necessarily indicative of the results of operations for any other interim period or for a full fiscal year. Continuing operations These unaudited interim consolidated financial statements have been prepared assuming the realization of assets and the settlement of liabilities in the normal course of operations. The Company expects to continue to achieve profitable operations to generate sufficient cash flows to fund continued operations for the next 12 months, or, in the absence of adequate cash flows from operations, obtaining additional financing. Management continues to review operations in order to identify additional strategies designed to generate cash flow, improve the Company’s financial position, and enable the timely discharge of the Company’s obligations. In March 2020 the World Health Organization declared coronavirus COVID-19 a global pandemic. This contagious disease outbreak, which has continued to spread, and any related adverse public health developments, has adversely affected workforces, economies, and financial markets globally, has led to an economic downturn. It has also disrupted the normal operations of many businesses, including the Company’s. In early March 2020, the Company’s employees commenced working from home and commenced social distancing. This outbreak has affected spending, thereby affecting demand for the Company’s product and the Company’s business and results of operations. It is not possible for the Company to predict the duration or magnitude of the outbreak and while the pandemic appears to have slowed at this time its full continuing effects on the Company’s business, its future results of operations, or ability to raise funds remain impossible to predict. Kidoz Inc. and subsidiaries (Expressed in United States Dollars) Notes to Consolidated Financial Statements Nine Months ended September 30, 2022 and 2021 (Unaudited)

Summary of significant accounti

Summary of significant accounting policies	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Summary of significant accounting policies	2. Summary of significant accounting policies (a) Basis of presentation These unaudited interim consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) applicable to annual financial information and with the rules and regulations of the United States Securities and Exchange Commission. The financial statements include the accounts of the Company’s subsidiaries: Schedule of Consolidation, Wholly Owned and Less than Wholly Owned Subsidiary, Parent Ownership Interest Company Registered % Owned Shoal Media (Canada) Inc. British Columbia, Canada 100 % Coral Reef Marketing Inc. Anguilla 100 % Kidoz Ltd. Israel 100 % Prado Media Ltd. British Columbia, Canada 100 % Rooplay Media Kenya Limited Kenya 100 % Shoal Media Inc. Anguilla 100 % Shoal Games (UK) Plc United Kingdom 99 % Shoal Media (UK) Ltd. United Kingdom 100 % During the quarter ended September 30, 2022, Rooplay Media Ltd. was renamed Prado Media Ltd., a company focused on advertising to parents and teens. In addition, there are the following dormant subsidiaries: Bingo.com (Antigua) Inc., Bingo.com (Wyoming) Inc., and Bingo Acquisition Corp. All inter-company balances and transactions have been eliminated in the unaudited interim consolidated financial statements. (b) Use of estimates The preparation of unaudited interim 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 the disclosure of contingent assets and liabilities at the date of the financial statements and recognized revenues and expenses for the reporting periods. Significant areas requiring the use of estimates include the collectability of accounts receivable, the valuation of stock-based compensation, the valuation of deferred tax assets and liabilities, the useful lives of intangible assets, and the derivative liability – warrants valuation. Actual results may differ significantly from these estimates. (c) Revenue recognition In accordance with ASC 606, Revenue from Contracts with Customers, revenue is recognized when a customer obtains control of promised services. The amount of revenue recognized reflects the consideration to which the Company expects to be entitled to receive in exchange for these services. We derive substantially all of our revenue from the sale of Ad tech advertising revenue. Kidoz Inc. and subsidiaries (Expressed in United States Dollars) Notes to Consolidated Financial Statements Nine Months ended September 30, 2022 and 2021 (Unaudited) 2. Summary of significant accounting policies (Continued): (c) Revenue recognition: (Continued) To achieve this core principle, the Company applied the following five steps: 1) Identify the contract with a customer A contract with a customer exists when (i) the Company enters into an enforceable contract with a customer that defines each party’s rights regarding the services to be transferred, whose impression count will form the basis of the revenue and identifies the payment terms related to these services, (ii) the contract has commercial substance and, (iii) the Company determines that collection of substantially all consideration for services that are transferred is probable based on the customer’s intent and ability to pay the promised consideration. The Company applies judgment in determining the customer’s ability and intention to pay, which is based on a variety of factors including the customer’s historical payment experience or, in the case of a new customer, published credit and financial information pertaining to the customer. 2) Identify the performance obligations in the contract Performance obligations promised in a contract are identified based on the services that will be transferred to the customer that are both capable of being distinct, whereby the customer can benefit from the service either on its own or together with other resources that are readily available from third parties or from the Company, and are distinct in the context of the contract, whereby the transfer of the services is separately identifiable from other promises in the contract. To the extent a contract includes multiple promised services, the Company must apply judgment to determine whether promised services are capable of being distinct and distinct in the context of the contract. If these criteria are not met the promised services are accounted for as a combined performance obligation. 3) Determine the transaction price The transaction price is determined based on the consideration to which the Company will be entitled in exchange for transferring services to the customer. None of the Company’s contracts contain financing or variable consideration components. 4) Allocate the transaction price to performance obligations in the contract If the contract contains a single performance obligation, the entire transaction price is allocated to the single performance obligation. Contracts that contain multiple performance obligations require an allocation of the transaction price to each performance obligation based on a relative standalone selling price basis. The Company determines standalone selling price based on the price at which the performance obligation is sold separately. If the standalone selling price is not observable through past transactions, the Company estimates the standalone selling price taking into account available information such as market conditions and internally approved pricing guidelines related to the performance obligations. Kidoz Inc. and subsidiaries (Expressed in United States Dollars) Notes to Consolidated Financial Statements Nine Months ended September 30, 2022 and 2021 (Unaudited) 2. Summary of significant accounting policies (Continued): (c) Revenue recognition: (Continued) 5) Recognize revenue when or as the Company satisfies a performance obligation The Company satisfies performance obligations at a point in time as discussed in further detail under “Disaggregation of Revenue” below. Revenue is recognized at the time the related performance obligation is satisfied by transferring a promised service to a customer. Disaggregation of Revenue All of the Company’s performance obligations, and associated revenue, are generally transferred to customers at a point in time. The Company has the following revenue streams: 1) Ad tech advertising revenue - The Company generally offers these services under a customer contract Cost-per-Impression (CPM), Cost-Per-Install or CPI arrangements, Cost per completed video view or CPC and/or Cost-Per-Action or CPA arrangements with third-party advertisers and developers, as well as advertising aggregators, generally in the form of insertion orders that specify the type of arrangement (as detailed above) at particular set budget amounts/restraints. These advertiser customer contracts are generally short term in nature at less than one year as the budget amounts are typically spent in full within this time period. These agreements typically include the delivery of Ad tech advertising through partner networks, defined as publishers / developers, to home screens of devices and agree on whose results will be relied on from a revenue point of view. The Company has concluded that the delivery of the Ad tech advertising is delivered at a point in time and, as such, has concluded these deliveries are a single performance obligation. The Company invoices fees which are generally variable based on the arrangement, which would typically include the number of impressions delivered at a specified price per application. For impressions delivered, revenue is recognized in the month in which the Company delivers the application to the end consumer or the month when the campaign ends. 2) Content revenue – The Company recognizes content revenue on the following forms of revenue: a) Carriers and OEMs - The Company generally offers these services under a customer contract per tablet device license fee model with OEMs. Monthly or quarterly license fees are based on the OEM agreement with the number of devices the Kidoz Kid Mode is installed upon. Kidoz Inc. and subsidiaries (Expressed in United States Dollars) Notes to Consolidated Financial Statements Nine Months ended September 30, 2022 and 2021 (Unaudited) 2. Summary of significant accounting policies (Continued): (c) Revenue recognition: (Continued) b) The Company generates revenue through subscriptions or premium sales of Rooplay, (www.rooplay.com) the cloud-based EduGame system for kids to learn and play within its games on smartphones and tablet devices, such as Apple’s iPhone and iPad, and mobile devices utilizing Google’s Android operating system. Users can download the Company’s games through Digital Storefronts and decide to subscribe to the multiple of educational and fun games in the Rooplay, cloud-based EduGame system or make a premium per purchase of particular games. The revenue is recognized net of platform fees. c) Rooplay licensing - The Company licenses its branded educational games under a monthly cost per game agreement license fee model. Monthly license fees are based on the number of games licensed. d) In App purchases - The Company generates revenue through in-application purchases (“in-app purchases”) within its games; (i.e. Trophy Bingo (www.trophybingo.com)) on smartphones and tablet devices, such as Apple’s iPhone and iPad, and mobile devices utilizing Google’s Android operating system. Users can download the Company’s free-to-play games through Android, Amazon, iOS and Facebook Messenger (this was discontinued in fiscal 2021) and pay to acquire virtual currency which can be redeemed in the game for power plays. The initial download of the mobile game from the Digital Storefront does not create a contract under ASC 606 because of the lack of commercial substance; however, the separate election by the player to make an in-application purchase satisfies the criterion thus creating a contract under ASC 606. The Company has identified the following performance obligations in these contracts: i. Ongoing game related services such as hosting of game play, storage of customer content, when and if available content updates, maintaining the virtual currency management engine, tracking gameplay statistics, matchmaking as it relates to multiple player gameplay, etc. ii. Obligation to the paying player to continue displaying and providing access to the virtual items within the game. Neither of these obligations are considered distinct since the actual mobile game and the related ongoing services are both required to purchase and benefit from the related virtual items. As such, the Company’s performance obligations represent a single combined performance obligation which is to make the game and the ongoing game related services available to the players. The revenue is recognized net of platform fees. (d) Software development costs The Company expensed all software development costs as incurred for the period ended September 30, 2022 and 2021. As at September 30, 2022 and December 31, 2021, all capitalized software development costs have been fully amortized and the Company has no capitalized software development costs. Total software development costs were $ 12,333,490 10,559,601 Kidoz Inc. and subsidiaries (Expressed in United States Dollars) Notes to Consolidated Financial Statements Nine Months ended September 30, 2022 and 2021 (Unaudited) 2. Summary of significant accounting policies (Continued): (e) Derivative liability – warrants The Company’s warrants have an exercise price in Canadian dollars whilst the Company’s functional currency is US Dollars. Therefore, in accordance with ASU 815 – Derivatives and Hedging, the warrants have a derivative liability value. This liability value has no effect on the cashflow of the Company and does not represent a cash payment of any kind. (f) Impairment of long-lived assets and long-lived assets to be disposed of If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount and the fair value less costs to sell. Intangible assets are recorded at cost less accumulated amortization. Amortization is provided for annually on the straight-line method over the following periods: Schedule of Finite-Lived Intangible Assets, Amortization Period Amortization period Ad Tech technology 5 Kidoz OS technology 3 Customer relationship 8 (g) Goodwill The Company accounts for goodwill in accordance with the provisions of ASC 350, Intangibles-Goodwill and Others. Goodwill is the excess of the purchase price over the fair value of identifiable assets acquired, less liabilities assumed, in a business combination. The Company reviews goodwill for impairment. Goodwill is not amortized but is evaluated for impairment at least annually or whenever events or changes in circumstances indicate that it is more likely than not that the carrying amount may not be recoverable. The goodwill impairment test is used to identify both the existence of impairment and the amount of impairment loss, and compares the fair value of a reporting unit with its carrying amount and is based on discounted future cash flows, based on market multiples applied to free cash flow. The determination of the fair value of our reporting units requires management to make significant estimates and assumptions including the selection of control premiums, discount rates, terminal growth rates, forecasts of revenue and expense growth rates, income tax rates, changes in working capital, depreciation, amortization and capital expenditures. Changes in assumptions concerning future financial results, exogenous market conditions, or other underlying assumptions could have a significant impact on either the fair value of the reporting unit or the amount of the goodwill impairment charge. If the carrying value of the reporting unit exceeds its fair value, an impairment loss is recognized in an amount equal to that excess, limited to the total amount of goodwill allocated to that reporting unit. During the year ended December 31, 2021, the Company determined there was no Kidoz Inc. and subsidiaries (Expressed in United States Dollars) Notes to Consolidated Financial Statements Nine Months ended September 30, 2022 and 2021 (Unaudited) 2. Summary of significant accounting policies (Continued): (h) New accounting pronouncements and changes in accounting policy The Company has evaluated all of the recently issued, but not yet effective, accounting standards that have been issued or proposed by the Financial Accounting Standards Board or other standards-setting bodies through the filing date of these unaudited consolidated financial statements and does not believe the future adoption of any such pronouncements will have a material impact on its consolidated financial statements. (i) Financial instruments and fair value measurements (i) Fair values: Fair value is the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on measurement date. The Company classifies assets and liabilities recorded at fair value under the fair value hierarchy based upon the observability of inputs used in valuation techniques. Observable inputs (highest level) reflect market data obtained from independent sources, while unobservable inputs (lowest level) reflect internally developed market assumptions. The fair value measurements are classified under the following hierarchy: Level 1—Observable inputs that reflect quoted market prices (unadjusted) for identical assets and liabilities in active markets; Level 2—Observable inputs, other than quoted market prices, that are either directly or indirectly observable in the marketplace for identical or similar assets and liabilities, quoted prices in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets and liabilities; and Level 3—Unobservable inputs that are supported by little or no market activity that are significant to the fair value of assets or liabilities. Kidoz Inc. and subsidiaries (Expressed in United States Dollars) Notes to Consolidated Financial Statements Nine Months ended September 30, 2022 and 2021 (Unaudited) 2. Summary of significant accounting policies (Continued): (i) Financial instruments and fair value measurements: (Continued) When available, we use quoted market prices to determine fair value, and we classify such measurements within Level 1. In some cases where market prices are not available, we make use of observable market-based inputs to calculate fair value, in which case the measurements are classified within Level 2. If quoted or observable market prices are not available, fair value is based upon valuations in which one or more significant inputs are unobservable, including internally developed models that use, where possible, current market-based parameters such as interest rates, yield curves and currency rates. These measurements are classified within Level 3. Fair value measurements are classified according to the lowest level input or value-driver that is significant to the valuation. A measurement may therefore be classified within Level 3 even though there may be significant inputs that are readily observable. Fair value measurement includes the consideration of nonperformance risk. Nonperformance risk refers to the risk that an obligation (either by a counterparty) will not be fulfilled. For financial assets traded in an active market (Level 1 and certain Level 2), the nonperformance risk is included in the market price. For certain other financial assets and liabilities (certain Level 2 and Level 3), our fair value calculations have been adjusted accordingly. The fair value of accounts receivable, accounts payable, accrued liabilities, and accounts payable and accrued liabilities - related party approximate their financial statement carrying amounts due to the short-term maturities of these instruments and are therefore carried at their historical cost basis. The government CEBA loan is classified as a financial liability and its fair value was determined using the effective interest rate method, and is carried at amortized cost. Fair values determined by Level 3 inputs are unobservable data points for the asset or liability, and included situations where there is little, if any, market activity for the asset. The Company’s cash and long-term cash equivalents were measured using Level 1 inputs. Stock-based compensation and derivative liability – warrants were measured using Level 2 inputs. Goodwill impairment was measured using Level 3 inputs. (ii) Foreign currency risk: The Company operates internationally, which gives rise to the risk that cash flows may be adversely impacted by exchange rate fluctuations. The Company has not entered into any forward exchange contracts or other derivative instrument to hedge against foreign exchange risk.

Accounts receivable

Accounts receivable	9 Months Ended
	Sep. 30, 2022
Receivables [Abstract]
Accounts receivable	3. Accounts receivable Schedule of Accounts, Notes, Loans and Financing Receivable September 30, 2022 December 31, 2021 Accounts receivable $ 4,275,123 $ 6,684,469 Expected credit losses (53,068 ) (56,605 ) Net accounts receivable $ 4,222,055 $ 6,627,864 The Company had bank accounts with the National Bank of Anguilla. During the year ended December 31, 2016, the National Bank of Anguilla filed for chapter 11 protection. The Company expensed the balance on account of $ 27,666 25,402 Kidoz Inc. and subsidiaries (Expressed in United States Dollars) Notes to Consolidated Financial Statements Nine Months ended September 30, 2022 and 2021 (Unaudited)

Equipment

Equipment	9 Months Ended
	Sep. 30, 2022
Property, Plant and Equipment [Abstract]
Equipment	4. Equipment Schedule of Property, Plant and Equipment September 30, 2022 Cost Accumulated depreciation Net book Equipment and computers $ 165,958 $ 145,458 $ 20,500 Furniture and fixtures 16,517 10,219 6,298 Total $ 182,475 $ 155,677 $ 26,798 December 31, 2021 Cost Accumulated depreciation Net book Equipment and computers $ 152,967 $ 139,590 $ 13,377 Furniture and fixtures 16,517 9,371 7,146 Total $ 169,484 $ 148,961 $ 20,523 Depreciation expense was $ 2,323 2,308

Intangible assets

Intangible assets	9 Months Ended
	Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible assets	5. Intangible assets Schedule of Finite-Lived Intangible Assets September 30, 2022 Cost Accumulated depreciation Net book Ad Tech technology $ 1,877,415 $ 1,345,481 $ 531,934 Kidoz OS technology 31,006 31,006 - Customer relationship 1,362,035 610,078 751,957 Total $ 3,270,456 $ 1,850,130 $ 1,283,891 December 31, 2021 Cost Accumulated amortization Net book Ad Tech technology $ 1,877,415 $ 1,063,869 $ 813,546 Kidoz OS technology 31,006 29,283 1,723 Customer relationship 1,362,035 482,387 879,648 Total $ 3,270,456 $ 1,575,539 $ 1,694,917 Amortization expense was $ 136,434 139,018 Kidoz Inc. and subsidiaries (Expressed in United States Dollars) Notes to Consolidated Financial Statements Nine Months ended September 30, 2022 and 2021 (Unaudited)

Goodwill

Goodwill	9 Months Ended
	Sep. 30, 2022
Goodwill
Goodwill	6. Goodwill The changes in the carrying amount of goodwill for the period ended September 30, 2022, and the year ended December 31, 2021 were as follows: Schedule of Goodwill September 30, 2022 December 31, 2021 Goodwill, balance at beginning of period $ 3,301,439 $ 3,301,439 Impairment of goodwill - - Goodwill, balance at end of period $ 3,301,439 $ 3,301,439 The Company’s annual goodwill impairment analysis performed during the fourth quarter of fiscal 2021 included a quantitative analysis of Kidoz Ltd. reporting unit (consisting of intangible assets (Note 5), deferred tax liability and goodwill). The reporting unit has a carrying amount of $ 4,374,831 4,785,857

Content and software developmen

Content and software development assets	9 Months Ended
	Sep. 30, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Content and software development assets	7. Content and software development assets Since the year ended December 31, 2014, the Company has been developing software technology and content for our business. This software technology and content includes the continued development of the KIDOZ Safe Ad Network, the KIDOZ Kid-Mode Operating System, and the KIDOZ publisher SDK, development of Trophy Bingo, a social bingo game, the license, the development of the Rooplay platform and the development of the Rooplay Originals games. During the period ended September 30, 2022, the Company has expensed the development costs of all its technology as incurred and has expensed the following software development costs. Expense of Development Costs Nine Months ended Nine Months ended Three Months ended Three Months ended Opening total software development costs $ 10,559,601 $ 8,880,753 $ 11,720,294 $ 9,584,092 Software development during the period 1,773,889 1,180,898 613,196 477,559 Closing total Software development costs $ 12,333,490 $ 10,061,651 $ 12,333,490 $ 10,061,651

Government CEBA loan

Government CEBA loan	9 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
Government CEBA loan	8. Government CEBA loan During the year ended December 31, 2020, the Company was granted a loan of $ 43,668 60,000 14,556 20,000 29,112 40,000 Kidoz Inc. and subsidiaries (Expressed in United States Dollars) Notes to Consolidated Financial Statements Nine Months ended September 30, 2022 and 2021 (Unaudited) 8. Government CEBA loan: (Continued) If the loan cannot be repaid by December 31, 2023, it can be converted into a 2 year term loan charging an interest rate of 5%. During the quarter ended March 31, 2021, the Company drew $ 200,000 987

Stockholders_ equity

Stockholders’ equity	9 Months Ended
	Sep. 30, 2022
Equity [Abstract]
Stockholders’ equity	9. Stockholders’ equity The holders of common stock are entitled to one vote for each share held. There are no restrictions that limit the Company’s ability to pay dividends on its common stock. The Company has not declared any dividends since incorporation. The Company’s common stock has no par value per common stock. (a) Common stock issuances: During the quarter ended June 30, 2021, the Company engaged with Agora Internet Relations Corp. for an online marketing campaign on the AGORACOM platform. The agreement was for 12 months for a fee of $ 79,705 100,000 156,510 During the quarter ended June 30, 2021, the Company engaged Research Capital Corporation (“RCC”) as a financial and capital markets advisor. As part of the compensation for its services, RCC will receive a monthly fee of $ 5,200 6,500 230,000 179,293 230,000 0.77 0.98 24 months During the quarter ended June 30, 2021, the holder of 70,000 70,000 31,264 0.45 0.54 During the quarter ended September 30, 2022, the Company filed a Notice of Intention to Make a Normal Course Issuer Bid (the “Notice of Intention”) with the TSX-V on September 15, 2022. Upon receiving approval from the TSX-V, effective September 16, 2022, the Company commenced a normal course issuer bid (“NCIB”), whereby the Company may purchase for cancellation up to 6,579,074 Purchases under the NCIB may commence as of September 16, 2022, and will end on the earlier of: (i) September 14, 2023; or (ii) the date on which the Company has purchased the maximum number of shares to be acquired under the NCIB. The Company may terminate the NCIB earlier if it feels it is appropriate to do so. Kidoz Inc. and subsidiaries (Expressed in United States Dollars) Notes to Consolidated Financial Statements Nine Months ended September 30, 2022 and 2021 (Unaudited) 9. Stockholders’ equity: (Continued) (a) Common stock issuances: (continued) The normal course issuer bid will be conducted through Kidoz Inc’s broker Research Capital Corporation. The purchase and payment of the Common Shares will be made in accordance with the requirements of the TSX-V and applicable securities laws. The actual number of Common Shares purchased, timing of purchases and share price will depend upon market conditions at the time and securities law requirements. All Common Shares acquired will be returned to treasury and cancelled. The purchase of and payment for the shares will be made in accordance with the requirements of the TSX-V and applicable securities laws. The actual number of shares purchased, timing of purchases and share price will depend upon market conditions at the time and securities law requirements. All shares acquired pursuant to the NCIB will be returned to treasury and cancelled. Subsequent to the quarter ended September 30, 2022, 45,000 (b) Warrants A summary of warrant activity for the quarter ended September 30, 2022 are as follows: Schedule of Share- based Payment Arrangement, Warrant Activity Number of warrants Exercise price Expiry date Outstanding, December 31, 2020 - $ - Granted 230,000 CAD$ 0.98 April 3, 2023 Outstanding December 31, 2021 230,000 CAD$ 0.98 Granted - - - Outstanding September 30, 2022 230,000 CAD$ 0.98 A fair value of the derivative liability of $ 83,572 83,555 60,207 17 Schedule of Fair Value of Warrants Assumptions September 30, 2022 September 30, 2021 Exercise price CAD$ 0.98 CAD$ 0.98 Stock price CAD$ 0.405 CAD$ 0.65 Expected term 0.5 1.5 Expected dividend yield - - Expected stock price volatility 55.09 % 90.87 % Risk-free interest rate 3.44 % 0.98 % Kidoz Inc. and subsidiaries (Expressed in United States Dollars) Notes to Consolidated Financial Statements Nine Months ended September 30, 2022 and 2021 (Unaudited) 9. Stockholders’ equity: (Continued) (c) Stock option plans: 2015 stock option plan In the year ended December 31, 2015, the shareholders approved the 2015 stock option plan and the 1999, 2001 and the 2005 plans were discontinued. The 2015 stock option plan is intended to provide incentive to employees, directors, advisors and consultants of the Company to encourage proprietary interest in the Company, to encourage such employees to remain in the employ of the Company or such directors, advisors and consultants to remain in the service of the Company, and to attract new employees, directors, advisors and consultants with outstanding qualifications. The maximum number of shares issuable under the Plan shall not exceed 10% of the number of Shares of the Company issued and outstanding as of each Award Date unless shareholder approval is obtained in advance. The Board of Directors determines the terms of the options granted, including the number of options granted, the exercise price and their vesting schedule. The maximum term possible is 10 years. Under the amended 2015 plan we have reserved 10% of the number of Shares of the Company issued and outstanding as of each Award Date. During the quarter ended March 31, 2022, the Company granted 2,550,000 0.50 0.40 During the quarter ended September 30, 2021, the Company granted 300,000 0.66 0.52 1,300,000 1.02 0.80 1,075,000 0.50 0.39 Schedule of Share-based Payment Arrangement, Option, Activity Number of Weighted average Outstanding December 31, 2020 5,875,750 $ 0.39 Granted 2,675,000 0.60 Exercised (70,000 ) (0.45 ) Expired (570,000 ) (0.43 ) Cancelled (1,040,600 ) (0.42 ) Outstanding, December 31, 2021 6,870,150 $ 0.48 Granted 2,550,000 0.40 Cancelled (285,000 ) (0.47 ) Outstanding September 30, 2022 9,135,150 $ 0.43 The aggregate intrinsic value for options as of September 30, 2022 was $ nil 334,897 Kidoz Inc. and subsidiaries (Expressed in United States Dollars) Notes to Consolidated Financial Statements Nine Months ended September 30, 2022 and 2021 (Unaudited) 9. Stockholders’ equity: (Continued) (c) Stock option plans: The following table summarizes information concerning outstanding and exercisable stock options at September 30, 2022: Schedule of Share-based Payment Arrangement, Option, Exercise Price Range Exercise Number outstanding Number exercisable Expiry date CAD$ 0.45 2,030,400 776,736 June 30, 2025 CAD$ 0.50 859,600 375,800 February 1, 2026 CAD$ 0.50 2,445,000 391,200 February 1, 2027 CAD$ 0.54 506,150 506,150 November 8, 2022 CAD$ 0.54 713,000 713,000 June 4, 2023 CAD$ 0.66 200,000 56,000 July 12, 2026 US$ 0.50 1,275,000 1,275,000 June 4, 2023 CAD$ 1.02 1,106,000 380,000 April 6, 2026 9,135,150 4,473,886 During the quarter ended September 30, 2022, the Company recorded stock-based compensation of $ 181,129 178,763 0.31 0.36 Subsequent to the quarter ended September 30, 2022, 506,150 0.54

Fair value measurement

Fair value measurement	9 Months Ended
	Sep. 30, 2022
Fair Value Disclosures [Abstract]
Fair value measurement	10. Fair value measurement The following table sets forth the fair value of the Company’s financial assets and liabilities measured at fair value on a recurring basis based on the three-tier fair value hierarchy. Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis Level 1 Level 2 Level 3 Total As at September 30, 2022 Assets Cash $ 1,830,262 $ - $ - $ 1,830,262 Long term cash equivalent 21,994 - - 21,994 Liabilities Derivative liability – warrants - (17 ) (17 ) Total net assets measured and recorded at fair value $ 1,852,256 $ (17 ) $ - $ 1,852,239 Level 1 Level 2 Level 3 Total As at December 31, 2021 Assets Cash $ 2,078,607 $ - $ - $ 2,078,607 Long term cash equivalent 23,624 - - 23,624 Cash and cash equivalents 23,624 - - 23,624 Liabilities Derivative liability – warrants - (23,365 ) - (23,365 ) Total assets measured and recorded at fair value $ 2,102,231 $ (23,365 ) $ - $ 2,078,866 Kidoz Inc. and subsidiaries (Expressed in United States Dollars) Notes to Consolidated Financial Statements Nine Months ended September 30, 2022 and 2021 (Unaudited)

Commitments

Commitments	9 Months Ended
	Sep. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments	11. Commitments The Company leases office facilities in Vancouver, British Columbia, Canada, The Valley, Anguilla, British West Indies and Netanya, Israel. These office facilities are leased under operating lease agreements. During the quarter ended March 31, 2019, the Company signed a five year lease for a facility in Vancouver, Canada, commencing April 1, 2019 and ending March 2024. This facility comprises approximately 1,459 The Netanya, Israel operating lease expired on July 14, 2017 but unless 3 month’s notice is given it automatically renews for a future 12 months until notice is given. During the quarter ended September 30, 2022, the lease was extended for a further 12 months. This facility comprises approximately 190 The Anguillan operating lease expired on April 1, 2011 but unless 3 month’s notice is given it automatically renews for a further 3 months. The Company expects this lease to continue, therefore the Company will account for the lease in accordance with ASU 2016-02 (Topic 842) and will recognize a right-of-use asset and operating lease liability. The minimum lease payments under these operating leases are approximately as follows: Schedule of Lessee, Operating Lease, Liability, Maturity 2022 $ 22,298 2023 69,384 2024 11,620 The Company paid rent expense totaling $ 30,653 32,516 The Company has the following management consulting agreements with related parties. Schedule of Consulting Agreement with Related Parties Company Person Role Annual amount T.M. Williams (ROW), Inc. T. M. Williams Chairman $ 160,000 Bromley Accounting Services Ltd. H. W. Bromley CFO CAD$ 215,000 Farcast Operations Inc. T. H. Williams VP Product CAD$ 240,000 During the quarter ended June 30, 2022, Mr. J. M. Williams, the Company’s CEO, became an employee of Shoal Media (Canada) Inc. As at September 30, 2022, the Company had a number of renewable license commitments with large brands, including, Mr. Men and Little Miss and Mr. Bean. These agreements have commitments to pay royalties on the revenue from the licenses subject to the minimum guarantee payments. As at September 30, 2022, there were no further minimum guarantee payments commitments. Kidoz Inc. and subsidiaries (Expressed in United States Dollars) Notes to Consolidated Financial Statements Nine Months ended September 30, 2022 and 2021 (Unaudited) 11. Commitments: (Continued) The Company expensed the minimum guarantee payments over the life of the agreement and recognized license expense of $ 3,363 1,683 19,716 13,247

Right-of-use assets and lease l

Right-of-use assets and lease liabilities	9 Months Ended
	Sep. 30, 2022
Right-of-use Assets And Lease Liabilities
Right-of-use assets and lease liabilities	12. Right-of-use assets and lease liabilities There is no discount rate implicit in the Anguilla office operating lease agreement, so the Company estimated a 5 12 Effective April 1, 2019, we recognized lease assets and liabilities of $ 125,474 4.12 We elected to not separate lease and non-lease components for all of our leases. For leases with a term of 12 months or less, our current offices, we elected the short-term lease exemption, which allowed us to not recognize right-of-use assets or lease liabilities for qualifying leases existing at transition and new leases we may enter into in the future, as there is significant uncertainty on whether the leases will be renewed. The right-of-use assets are summarized as follows: Schedule of Right-of-use Assets September 30, 2022 December 31, 2021 Opening balance for the period $ 65,464 $ 106,315 Amortization of operating lease right-of use assets (21,758 ) (40,851 ) Closing balance for the period $ 43,706 $ 65,464 The operating lease as at September 30, 2022, is summarized as follows: Lessee, Operating Lease, Liability, Maturity As at September 30, 2022 Operating lease- 2022 $ 7,984 2023 32,732 2024 7,499 Total lease payments $ 48,215 Less: Interest (1,704 ) Present value of lease liabilities $ 46,511 Amounts recognized on the balance sheet Current lease liabilities $ 31,112 Long-term lease liabilities 15,399 Total lease payments $ 46,511 Kidoz Inc. and subsidiaries (Expressed in United States Dollars) Notes to Consolidated Financial Statements Nine Months ended September 30, 2022 and 2021 (Unaudited) 12. Right-of-use assets and lease liabilities: (Continued) Schedule of Operating Lease Liability September 30, 2022 December 31, 2021 Opening balance for the period $ 74,067 $ 103,918 Payments on operating lease liabilities (27,556 ) (29,851 ) Closing balance for the period 46,511 74,067 Less: current portion (31,112 ) (32,068 ) Operating lease liabilities – non-current portion as at end of period $ 15,399 $ 41,999

Related party transactions

Related party transactions	9 Months Ended
	Sep. 30, 2022
Related Party Transactions [Abstract]
Related party transactions	13. Related party transactions For the period ended September 30, 2022, the Company has the following related party transactions: Schedule of Related Party Transactions Nine Months ended Nine Months ended Three Months ended Three Months ended Directors fees $ 5,998 $ 6,022 $ 2,000 $ 2,022 Salaries, wages, consultants and benefits 537,502 473,492 159,498 127,092 Selling and marketing 97,431 56,136 32,534 17,730 Stock-based compensation (Note 9) 208,435 170,297 71,080 61,682 Content and software development (Note 7) 187,114 161,628 62,849 54,801 Related party transaction $ 1,036,480 $ 867,575 $ 327,961 $ 263,327 The Company has liabilities of $ 98,455 53,829 During the quarter ended March 31, 2022, the Company granted 900,000 0.50 0.39 During the quarter ended March 31, 2021, the Company granted 400,000 0.50 0.39 Kidoz Inc. and subsidiaries (Expressed in United States Dollars) Notes to Consolidated Financial Statements Nine Months ended September 30, 2022 and 2021 (Unaudited)

Segmented information

Segmented information	9 Months Ended
	Sep. 30, 2022
Segment Reporting [Abstract]
Segmented information	14. Segmented information Revenue The Company operates in reportable business segments, the sale of Ad tech advertising and content revenue. The Company had the following revenue by geographical region. Schedule of Revenue By Geographical Region Nine Months ended Nine Months ended Three Months ended Three Months ended Ad tech advertising revenue Western Europe $ 2,802,750 $ 1,345,358 $ 1,198,642 $ 686,877 Central, Eastern and Southern Europe 205,048 - 71,871 - North America 4,124,452 4,833,815 1,923,659 2,013,708 Other 985,684 205,135 260,652 58,923 Total ad tech advertising revenue $ 8,117,934 $ 6,384,308 $ 3,454,824 $ 2,759,508 Content revenue Western Europe $ 58,958 $ 64,683 $ 19,622 $ 20,679 Central, Eastern and Southern Europe 373 1,226 69 271 North America 33,884 54,882 3,282 25,339 Other 92,250 44,990 28,015 8,845 Total content revenue $ 185,465 $ 165,781 $ 50,988 $ 55,134 Total revenue Western Europe $ 2,861,708 $ 1,410,041 $ 1,218,264 $ 707,556 Central, Eastern and Southern Europe 205,421 1,226 71,940 271 North America 4,158,336 4,888,697 1,926,941 2,039,047 Other 1,077,934 250,125 288,667 67,768 Total revenue $ 8,303,399 $ 6,550,089 $ 3,505,812 $ 2,814,642 Equipment The Company’s equipment is located as follows: Schedule of Company Equipment Net Book Value September 30, 2022 December 31, 2021 Anguilla $ 68 $ 91 Canada 11,336 8,542 Israel 10,243 11,055 United Kingdom 5,151 835 Total $ 26,798 $ 20,523 Kidoz Inc. and subsidiaries (Expressed in United States Dollars) Notes to Consolidated Financial Statements Nine Months ended September 30, 2022 and 2021 (Unaudited)

Concentrations

Concentrations	9 Months Ended
	Sep. 30, 2022
Risks and Uncertainties [Abstract]
Concentrations	15. Concentrations Major customers During the quarter ended September 30, 2022 and 2021, the Company sold Ad tech revenue and content revenue including subscriptions on its site Rooplay, in-app purchases on its social bingo sites, Trophy Bingo and Garfield’s Bingo and Rooplay Originals. During the quarter ended September 30, 2022, the Company had three Ad tech customers: $ 1,193,616 609,676 479,670 1,033,971 586,043

Concentrations of credit risk

Concentrations of credit risk	9 Months Ended
	Sep. 30, 2022
Concentrations Of Credit Risk
Concentrations of credit risk	16. Concentrations of credit risk Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of cash and accounts receivable. The Company places its cash with high quality financial institutions and limits the amount of credit exposure with any one institution. The Company currently maintains a substantial portion of its day-to-day operating cash balances at financial institutions. At September 30, 2022, the Company had total cash and cash equivalents balances of $ 1,852,256 2,102,231 1,543,735 1,793,265 The Company has concentrations of credit risk with respect to accounts receivable, the majority of its account’s receivable are concentrated geographically in the United States amongst a small number of customers. As of September 30, 2022, the Company had three customers, totaling $ 1,750,244 609,676 479,670 1,952,040 1,165,807 1,054,625 The Company controls credit risk through monitoring procedures and receiving prepayments of cash for services rendered. The Company performs credit evaluations of its customers but generally does not require collateral to secure accounts receivable.

Summary of significant accoun_2

Summary of significant accounting policies (Policies)	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Basis of presentation	(a) Basis of presentation These unaudited interim consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) applicable to annual financial information and with the rules and regulations of the United States Securities and Exchange Commission. The financial statements include the accounts of the Company’s subsidiaries: Schedule of Consolidation, Wholly Owned and Less than Wholly Owned Subsidiary, Parent Ownership Interest Company Registered % Owned Shoal Media (Canada) Inc. British Columbia, Canada 100 % Coral Reef Marketing Inc. Anguilla 100 % Kidoz Ltd. Israel 100 % Prado Media Ltd. British Columbia, Canada 100 % Rooplay Media Kenya Limited Kenya 100 % Shoal Media Inc. Anguilla 100 % Shoal Games (UK) Plc United Kingdom 99 % Shoal Media (UK) Ltd. United Kingdom 100 % During the quarter ended September 30, 2022, Rooplay Media Ltd. was renamed Prado Media Ltd., a company focused on advertising to parents and teens. In addition, there are the following dormant subsidiaries: Bingo.com (Antigua) Inc., Bingo.com (Wyoming) Inc., and Bingo Acquisition Corp. All inter-company balances and transactions have been eliminated in the unaudited interim consolidated financial statements.
Use of estimates	(b) Use of estimates The preparation of unaudited interim 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 the disclosure of contingent assets and liabilities at the date of the financial statements and recognized revenues and expenses for the reporting periods. Significant areas requiring the use of estimates include the collectability of accounts receivable, the valuation of stock-based compensation, the valuation of deferred tax assets and liabilities, the useful lives of intangible assets, and the derivative liability – warrants valuation. Actual results may differ significantly from these estimates.
Revenue recognition	(c) Revenue recognition In accordance with ASC 606, Revenue from Contracts with Customers, revenue is recognized when a customer obtains control of promised services. The amount of revenue recognized reflects the consideration to which the Company expects to be entitled to receive in exchange for these services. We derive substantially all of our revenue from the sale of Ad tech advertising revenue. Kidoz Inc. and subsidiaries (Expressed in United States Dollars) Notes to Consolidated Financial Statements Nine Months ended September 30, 2022 and 2021 (Unaudited) 2. Summary of significant accounting policies (Continued): (c) Revenue recognition: (Continued) To achieve this core principle, the Company applied the following five steps: 1) Identify the contract with a customer A contract with a customer exists when (i) the Company enters into an enforceable contract with a customer that defines each party’s rights regarding the services to be transferred, whose impression count will form the basis of the revenue and identifies the payment terms related to these services, (ii) the contract has commercial substance and, (iii) the Company determines that collection of substantially all consideration for services that are transferred is probable based on the customer’s intent and ability to pay the promised consideration. The Company applies judgment in determining the customer’s ability and intention to pay, which is based on a variety of factors including the customer’s historical payment experience or, in the case of a new customer, published credit and financial information pertaining to the customer. 2) Identify the performance obligations in the contract Performance obligations promised in a contract are identified based on the services that will be transferred to the customer that are both capable of being distinct, whereby the customer can benefit from the service either on its own or together with other resources that are readily available from third parties or from the Company, and are distinct in the context of the contract, whereby the transfer of the services is separately identifiable from other promises in the contract. To the extent a contract includes multiple promised services, the Company must apply judgment to determine whether promised services are capable of being distinct and distinct in the context of the contract. If these criteria are not met the promised services are accounted for as a combined performance obligation. 3) Determine the transaction price The transaction price is determined based on the consideration to which the Company will be entitled in exchange for transferring services to the customer. None of the Company’s contracts contain financing or variable consideration components. 4) Allocate the transaction price to performance obligations in the contract If the contract contains a single performance obligation, the entire transaction price is allocated to the single performance obligation. Contracts that contain multiple performance obligations require an allocation of the transaction price to each performance obligation based on a relative standalone selling price basis. The Company determines standalone selling price based on the price at which the performance obligation is sold separately. If the standalone selling price is not observable through past transactions, the Company estimates the standalone selling price taking into account available information such as market conditions and internally approved pricing guidelines related to the performance obligations. Kidoz Inc. and subsidiaries (Expressed in United States Dollars) Notes to Consolidated Financial Statements Nine Months ended September 30, 2022 and 2021 (Unaudited) 2. Summary of significant accounting policies (Continued): (c) Revenue recognition: (Continued) 5) Recognize revenue when or as the Company satisfies a performance obligation The Company satisfies performance obligations at a point in time as discussed in further detail under “Disaggregation of Revenue” below. Revenue is recognized at the time the related performance obligation is satisfied by transferring a promised service to a customer. Disaggregation of Revenue All of the Company’s performance obligations, and associated revenue, are generally transferred to customers at a point in time. The Company has the following revenue streams: 1) Ad tech advertising revenue - The Company generally offers these services under a customer contract Cost-per-Impression (CPM), Cost-Per-Install or CPI arrangements, Cost per completed video view or CPC and/or Cost-Per-Action or CPA arrangements with third-party advertisers and developers, as well as advertising aggregators, generally in the form of insertion orders that specify the type of arrangement (as detailed above) at particular set budget amounts/restraints. These advertiser customer contracts are generally short term in nature at less than one year as the budget amounts are typically spent in full within this time period. These agreements typically include the delivery of Ad tech advertising through partner networks, defined as publishers / developers, to home screens of devices and agree on whose results will be relied on from a revenue point of view. The Company has concluded that the delivery of the Ad tech advertising is delivered at a point in time and, as such, has concluded these deliveries are a single performance obligation. The Company invoices fees which are generally variable based on the arrangement, which would typically include the number of impressions delivered at a specified price per application. For impressions delivered, revenue is recognized in the month in which the Company delivers the application to the end consumer or the month when the campaign ends. 2) Content revenue – The Company recognizes content revenue on the following forms of revenue: a) Carriers and OEMs - The Company generally offers these services under a customer contract per tablet device license fee model with OEMs. Monthly or quarterly license fees are based on the OEM agreement with the number of devices the Kidoz Kid Mode is installed upon. Kidoz Inc. and subsidiaries (Expressed in United States Dollars) Notes to Consolidated Financial Statements Nine Months ended September 30, 2022 and 2021 (Unaudited) 2. Summary of significant accounting policies (Continued): (c) Revenue recognition: (Continued) b) The Company generates revenue through subscriptions or premium sales of Rooplay, (www.rooplay.com) the cloud-based EduGame system for kids to learn and play within its games on smartphones and tablet devices, such as Apple’s iPhone and iPad, and mobile devices utilizing Google’s Android operating system. Users can download the Company’s games through Digital Storefronts and decide to subscribe to the multiple of educational and fun games in the Rooplay, cloud-based EduGame system or make a premium per purchase of particular games. The revenue is recognized net of platform fees. c) Rooplay licensing - The Company licenses its branded educational games under a monthly cost per game agreement license fee model. Monthly license fees are based on the number of games licensed. d) In App purchases - The Company generates revenue through in-application purchases (“in-app purchases”) within its games; (i.e. Trophy Bingo (www.trophybingo.com)) on smartphones and tablet devices, such as Apple’s iPhone and iPad, and mobile devices utilizing Google’s Android operating system. Users can download the Company’s free-to-play games through Android, Amazon, iOS and Facebook Messenger (this was discontinued in fiscal 2021) and pay to acquire virtual currency which can be redeemed in the game for power plays. The initial download of the mobile game from the Digital Storefront does not create a contract under ASC 606 because of the lack of commercial substance; however, the separate election by the player to make an in-application purchase satisfies the criterion thus creating a contract under ASC 606. The Company has identified the following performance obligations in these contracts: i. Ongoing game related services such as hosting of game play, storage of customer content, when and if available content updates, maintaining the virtual currency management engine, tracking gameplay statistics, matchmaking as it relates to multiple player gameplay, etc. ii. Obligation to the paying player to continue displaying and providing access to the virtual items within the game. Neither of these obligations are considered distinct since the actual mobile game and the related ongoing services are both required to purchase and benefit from the related virtual items. As such, the Company’s performance obligations represent a single combined performance obligation which is to make the game and the ongoing game related services available to the players. The revenue is recognized net of platform fees.
Software development costs	(d) Software development costs The Company expensed all software development costs as incurred for the period ended September 30, 2022 and 2021. As at September 30, 2022 and December 31, 2021, all capitalized software development costs have been fully amortized and the Company has no capitalized software development costs. Total software development costs were $ 12,333,490 10,559,601 Kidoz Inc. and subsidiaries (Expressed in United States Dollars) Notes to Consolidated Financial Statements Nine Months ended September 30, 2022 and 2021 (Unaudited) 2. Summary of significant accounting policies (Continued):
Derivative liability – warrants	(e) Derivative liability – warrants The Company’s warrants have an exercise price in Canadian dollars whilst the Company’s functional currency is US Dollars. Therefore, in accordance with ASU 815 – Derivatives and Hedging, the warrants have a derivative liability value. This liability value has no effect on the cashflow of the Company and does not represent a cash payment of any kind.
Impairment of long-lived assets and long-lived assets to be disposed of	(f) Impairment of long-lived assets and long-lived assets to be disposed of If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount and the fair value less costs to sell. Intangible assets are recorded at cost less accumulated amortization. Amortization is provided for annually on the straight-line method over the following periods: Schedule of Finite-Lived Intangible Assets, Amortization Period Amortization period Ad Tech technology 5 Kidoz OS technology 3 Customer relationship 8
Goodwill	(g) Goodwill The Company accounts for goodwill in accordance with the provisions of ASC 350, Intangibles-Goodwill and Others. Goodwill is the excess of the purchase price over the fair value of identifiable assets acquired, less liabilities assumed, in a business combination. The Company reviews goodwill for impairment. Goodwill is not amortized but is evaluated for impairment at least annually or whenever events or changes in circumstances indicate that it is more likely than not that the carrying amount may not be recoverable. The goodwill impairment test is used to identify both the existence of impairment and the amount of impairment loss, and compares the fair value of a reporting unit with its carrying amount and is based on discounted future cash flows, based on market multiples applied to free cash flow. The determination of the fair value of our reporting units requires management to make significant estimates and assumptions including the selection of control premiums, discount rates, terminal growth rates, forecasts of revenue and expense growth rates, income tax rates, changes in working capital, depreciation, amortization and capital expenditures. Changes in assumptions concerning future financial results, exogenous market conditions, or other underlying assumptions could have a significant impact on either the fair value of the reporting unit or the amount of the goodwill impairment charge. If the carrying value of the reporting unit exceeds its fair value, an impairment loss is recognized in an amount equal to that excess, limited to the total amount of goodwill allocated to that reporting unit. During the year ended December 31, 2021, the Company determined there was no Kidoz Inc. and subsidiaries (Expressed in United States Dollars) Notes to Consolidated Financial Statements Nine Months ended September 30, 2022 and 2021 (Unaudited) 2. Summary of significant accounting policies (Continued):
New accounting pronouncements and changes in accounting policy	(h) New accounting pronouncements and changes in accounting policy The Company has evaluated all of the recently issued, but not yet effective, accounting standards that have been issued or proposed by the Financial Accounting Standards Board or other standards-setting bodies through the filing date of these unaudited consolidated financial statements and does not believe the future adoption of any such pronouncements will have a material impact on its consolidated financial statements.
Financial instruments and fair value measurements	(i) Financial instruments and fair value measurements (i) Fair values: Fair value is the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on measurement date. The Company classifies assets and liabilities recorded at fair value under the fair value hierarchy based upon the observability of inputs used in valuation techniques. Observable inputs (highest level) reflect market data obtained from independent sources, while unobservable inputs (lowest level) reflect internally developed market assumptions. The fair value measurements are classified under the following hierarchy: Level 1—Observable inputs that reflect quoted market prices (unadjusted) for identical assets and liabilities in active markets; Level 2—Observable inputs, other than quoted market prices, that are either directly or indirectly observable in the marketplace for identical or similar assets and liabilities, quoted prices in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets and liabilities; and Level 3—Unobservable inputs that are supported by little or no market activity that are significant to the fair value of assets or liabilities. Kidoz Inc. and subsidiaries (Expressed in United States Dollars) Notes to Consolidated Financial Statements Nine Months ended September 30, 2022 and 2021 (Unaudited) 2. Summary of significant accounting policies (Continued): (i) Financial instruments and fair value measurements: (Continued) When available, we use quoted market prices to determine fair value, and we classify such measurements within Level 1. In some cases where market prices are not available, we make use of observable market-based inputs to calculate fair value, in which case the measurements are classified within Level 2. If quoted or observable market prices are not available, fair value is based upon valuations in which one or more significant inputs are unobservable, including internally developed models that use, where possible, current market-based parameters such as interest rates, yield curves and currency rates. These measurements are classified within Level 3. Fair value measurements are classified according to the lowest level input or value-driver that is significant to the valuation. A measurement may therefore be classified within Level 3 even though there may be significant inputs that are readily observable. Fair value measurement includes the consideration of nonperformance risk. Nonperformance risk refers to the risk that an obligation (either by a counterparty) will not be fulfilled. For financial assets traded in an active market (Level 1 and certain Level 2), the nonperformance risk is included in the market price. For certain other financial assets and liabilities (certain Level 2 and Level 3), our fair value calculations have been adjusted accordingly. The fair value of accounts receivable, accounts payable, accrued liabilities, and accounts payable and accrued liabilities - related party approximate their financial statement carrying amounts due to the short-term maturities of these instruments and are therefore carried at their historical cost basis. The government CEBA loan is classified as a financial liability and its fair value was determined using the effective interest rate method, and is carried at amortized cost. Fair values determined by Level 3 inputs are unobservable data points for the asset or liability, and included situations where there is little, if any, market activity for the asset. The Company’s cash and long-term cash equivalents were measured using Level 1 inputs. Stock-based compensation and derivative liability – warrants were measured using Level 2 inputs. Goodwill impairment was measured using Level 3 inputs. (ii) Foreign currency risk: The Company operates internationally, which gives rise to the risk that cash flows may be adversely impacted by exchange rate fluctuations. The Company has not entered into any forward exchange contracts or other derivative instrument to hedge against foreign exchange risk.

Summary of significant accoun_3

Summary of significant accounting policies (Tables)	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Schedule of Consolidation, Wholly Owned and Less than Wholly Owned Subsidiary, Parent Ownership Interest	Schedule of Consolidation, Wholly Owned and Less than Wholly Owned Subsidiary, Parent Ownership Interest Company Registered % Owned Shoal Media (Canada) Inc. British Columbia, Canada 100 % Coral Reef Marketing Inc. Anguilla 100 % Kidoz Ltd. Israel 100 % Prado Media Ltd. British Columbia, Canada 100 % Rooplay Media Kenya Limited Kenya 100 % Shoal Media Inc. Anguilla 100 % Shoal Games (UK) Plc United Kingdom 99 % Shoal Media (UK) Ltd. United Kingdom 100 %
Schedule of Finite-Lived Intangible Assets, Amortization Period	Intangible assets are recorded at cost less accumulated amortization. Amortization is provided for annually on the straight-line method over the following periods: Schedule of Finite-Lived Intangible Assets, Amortization Period Amortization period Ad Tech technology 5 Kidoz OS technology 3 Customer relationship 8

Accounts receivable (Tables)

Accounts receivable (Tables)	9 Months Ended
	Sep. 30, 2022
Receivables [Abstract]
Schedule of Accounts, Notes, Loans and Financing Receivable	Schedule of Accounts, Notes, Loans and Financing Receivable September 30, 2022 December 31, 2021 Accounts receivable $ 4,275,123 $ 6,684,469 Expected credit losses (53,068 ) (56,605 ) Net accounts receivable $ 4,222,055 $ 6,627,864

Equipment (Tables)

Equipment (Tables)	9 Months Ended
	Sep. 30, 2022
Property, Plant and Equipment [Abstract]
Schedule of Property, Plant and Equipment	Schedule of Property, Plant and Equipment September 30, 2022 Cost Accumulated depreciation Net book Equipment and computers $ 165,958 $ 145,458 $ 20,500 Furniture and fixtures 16,517 10,219 6,298 Total $ 182,475 $ 155,677 $ 26,798 December 31, 2021 Cost Accumulated depreciation Net book Equipment and computers $ 152,967 $ 139,590 $ 13,377 Furniture and fixtures 16,517 9,371 7,146 Total $ 169,484 $ 148,961 $ 20,523

Intangible assets (Tables)

Intangible assets (Tables)	9 Months Ended
	Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Finite-Lived Intangible Assets	Schedule of Finite-Lived Intangible Assets September 30, 2022 Cost Accumulated depreciation Net book Ad Tech technology $ 1,877,415 $ 1,345,481 $ 531,934 Kidoz OS technology 31,006 31,006 - Customer relationship 1,362,035 610,078 751,957 Total $ 3,270,456 $ 1,850,130 $ 1,283,891 December 31, 2021 Cost Accumulated amortization Net book Ad Tech technology $ 1,877,415 $ 1,063,869 $ 813,546 Kidoz OS technology 31,006 29,283 1,723 Customer relationship 1,362,035 482,387 879,648 Total $ 3,270,456 $ 1,575,539 $ 1,694,917

Goodwill (Tables)

Goodwill (Tables)	9 Months Ended
	Sep. 30, 2022
Goodwill
Schedule of Goodwill	The changes in the carrying amount of goodwill for the period ended September 30, 2022, and the year ended December 31, 2021 were as follows: Schedule of Goodwill September 30, 2022 December 31, 2021 Goodwill, balance at beginning of period $ 3,301,439 $ 3,301,439 Impairment of goodwill - - Goodwill, balance at end of period $ 3,301,439 $ 3,301,439

Content and software developm_2

Content and software development assets (Tables)	9 Months Ended
	Sep. 30, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Expense of Development Costs	During the period ended September 30, 2022, the Company has expensed the development costs of all its technology as incurred and has expensed the following software development costs. Expense of Development Costs Nine Months ended Nine Months ended Three Months ended Three Months ended Opening total software development costs $ 10,559,601 $ 8,880,753 $ 11,720,294 $ 9,584,092 Software development during the period 1,773,889 1,180,898 613,196 477,559 Closing total Software development costs $ 12,333,490 $ 10,061,651 $ 12,333,490 $ 10,061,651

Stockholders_ equity (Tables)

Stockholders’ equity (Tables)	9 Months Ended
	Sep. 30, 2022
Equity [Abstract]
Schedule of Share- based Payment Arrangement, Warrant Activity	A summary of warrant activity for the quarter ended September 30, 2022 are as follows: Schedule of Share- based Payment Arrangement, Warrant Activity Number of warrants Exercise price Expiry date Outstanding, December 31, 2020 - $ - Granted 230,000 CAD$ 0.98 April 3, 2023 Outstanding December 31, 2021 230,000 CAD$ 0.98 Granted - - - Outstanding September 30, 2022 230,000 CAD$ 0.98
Schedule of Fair Value of Warrants Assumptions	Schedule of Fair Value of Warrants Assumptions September 30, 2022 September 30, 2021 Exercise price CAD$ 0.98 CAD$ 0.98 Stock price CAD$ 0.405 CAD$ 0.65 Expected term 0.5 1.5 Expected dividend yield - - Expected stock price volatility 55.09 % 90.87 % Risk-free interest rate 3.44 % 0.98 %
Schedule of Share-based Payment Arrangement, Option, Activity	Schedule of Share-based Payment Arrangement, Option, Activity Number of Weighted average Outstanding December 31, 2020 5,875,750 $ 0.39 Granted 2,675,000 0.60 Exercised (70,000 ) (0.45 ) Expired (570,000 ) (0.43 ) Cancelled (1,040,600 ) (0.42 ) Outstanding, December 31, 2021 6,870,150 $ 0.48 Granted 2,550,000 0.40 Cancelled (285,000 ) (0.47 ) Outstanding September 30, 2022 9,135,150 $ 0.43
Schedule of Share-based Payment Arrangement, Option, Exercise Price Range	The following table summarizes information concerning outstanding and exercisable stock options at September 30, 2022: Schedule of Share-based Payment Arrangement, Option, Exercise Price Range Exercise Number outstanding Number exercisable Expiry date CAD$ 0.45 2,030,400 776,736 June 30, 2025 CAD$ 0.50 859,600 375,800 February 1, 2026 CAD$ 0.50 2,445,000 391,200 February 1, 2027 CAD$ 0.54 506,150 506,150 November 8, 2022 CAD$ 0.54 713,000 713,000 June 4, 2023 CAD$ 0.66 200,000 56,000 July 12, 2026 US$ 0.50 1,275,000 1,275,000 June 4, 2023 CAD$ 1.02 1,106,000 380,000 April 6, 2026 9,135,150 4,473,886

Fair value measurement (Tables)

Fair value measurement (Tables)	9 Months Ended
	Sep. 30, 2022
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	The following table sets forth the fair value of the Company’s financial assets and liabilities measured at fair value on a recurring basis based on the three-tier fair value hierarchy. Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis Level 1 Level 2 Level 3 Total As at September 30, 2022 Assets Cash $ 1,830,262 $ - $ - $ 1,830,262 Long term cash equivalent 21,994 - - 21,994 Liabilities Derivative liability – warrants - (17 ) (17 ) Total net assets measured and recorded at fair value $ 1,852,256 $ (17 ) $ - $ 1,852,239 Level 1 Level 2 Level 3 Total As at December 31, 2021 Assets Cash $ 2,078,607 $ - $ - $ 2,078,607 Long term cash equivalent 23,624 - - 23,624 Cash and cash equivalents 23,624 - - 23,624 Liabilities Derivative liability – warrants - (23,365 ) - (23,365 ) Total assets measured and recorded at fair value $ 2,102,231 $ (23,365 ) $ - $ 2,078,866

Commitments (Tables)

Commitments (Tables)	9 Months Ended
	Sep. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
Schedule of Lessee, Operating Lease, Liability, Maturity	The minimum lease payments under these operating leases are approximately as follows: Schedule of Lessee, Operating Lease, Liability, Maturity 2022 $ 22,298 2023 69,384 2024 11,620
Schedule of Consulting Agreement with Related Parties	The Company has the following management consulting agreements with related parties. Schedule of Consulting Agreement with Related Parties Company Person Role Annual amount T.M. Williams (ROW), Inc. T. M. Williams Chairman $ 160,000 Bromley Accounting Services Ltd. H. W. Bromley CFO CAD$ 215,000 Farcast Operations Inc. T. H. Williams VP Product CAD$ 240,000

Right-of-use assets and lease_2

Right-of-use assets and lease liabilities (Tables)	9 Months Ended
	Sep. 30, 2022
Lessee, Lease, Description [Line Items]
Schedule of Right-of-use Assets	The right-of-use assets are summarized as follows: Schedule of Right-of-use Assets September 30, 2022 December 31, 2021 Opening balance for the period $ 65,464 $ 106,315 Amortization of operating lease right-of use assets (21,758 ) (40,851 ) Closing balance for the period $ 43,706 $ 65,464
Lessee, Operating Lease, Liability, Maturity	The minimum lease payments under these operating leases are approximately as follows: Schedule of Lessee, Operating Lease, Liability, Maturity 2022 $ 22,298 2023 69,384 2024 11,620
Schedule of Operating Lease Liability	Schedule of Operating Lease Liability September 30, 2022 December 31, 2021 Opening balance for the period $ 74,067 $ 103,918 Payments on operating lease liabilities (27,556 ) (29,851 ) Closing balance for the period 46,511 74,067 Less: current portion (31,112 ) (32,068 ) Operating lease liabilities – non-current portion as at end of period $ 15,399 $ 41,999
Operating Lease Office Lease [Member]
Lessee, Lease, Description [Line Items]
Lessee, Operating Lease, Liability, Maturity	The operating lease as at September 30, 2022, is summarized as follows: Lessee, Operating Lease, Liability, Maturity As at September 30, 2022 Operating lease- 2022 $ 7,984 2023 32,732 2024 7,499 Total lease payments $ 48,215 Less: Interest (1,704 ) Present value of lease liabilities $ 46,511 Amounts recognized on the balance sheet Current lease liabilities $ 31,112 Long-term lease liabilities 15,399 Total lease payments $ 46,511

Related party transactions (Tab

Related party transactions (Tables)	9 Months Ended
	Sep. 30, 2022
Related Party Transactions [Abstract]
Schedule of Related Party Transactions	For the period ended September 30, 2022, the Company has the following related party transactions: Schedule of Related Party Transactions Nine Months ended Nine Months ended Three Months ended Three Months ended Directors fees $ 5,998 $ 6,022 $ 2,000 $ 2,022 Salaries, wages, consultants and benefits 537,502 473,492 159,498 127,092 Selling and marketing 97,431 56,136 32,534 17,730 Stock-based compensation (Note 9) 208,435 170,297 71,080 61,682 Content and software development (Note 7) 187,114 161,628 62,849 54,801 Related party transaction $ 1,036,480 $ 867,575 $ 327,961 $ 263,327

Segmented information (Tables)

Segmented information (Tables)	9 Months Ended
	Sep. 30, 2022
Segment Reporting [Abstract]
Schedule of Revenue By Geographical Region	The Company had the following revenue by geographical region. Schedule of Revenue By Geographical Region Nine Months ended Nine Months ended Three Months ended Three Months ended Ad tech advertising revenue Western Europe $ 2,802,750 $ 1,345,358 $ 1,198,642 $ 686,877 Central, Eastern and Southern Europe 205,048 - 71,871 - North America 4,124,452 4,833,815 1,923,659 2,013,708 Other 985,684 205,135 260,652 58,923 Total ad tech advertising revenue $ 8,117,934 $ 6,384,308 $ 3,454,824 $ 2,759,508 Content revenue Western Europe $ 58,958 $ 64,683 $ 19,622 $ 20,679 Central, Eastern and Southern Europe 373 1,226 69 271 North America 33,884 54,882 3,282 25,339 Other 92,250 44,990 28,015 8,845 Total content revenue $ 185,465 $ 165,781 $ 50,988 $ 55,134 Total revenue Western Europe $ 2,861,708 $ 1,410,041 $ 1,218,264 $ 707,556 Central, Eastern and Southern Europe 205,421 1,226 71,940 271 North America 4,158,336 4,888,697 1,926,941 2,039,047 Other 1,077,934 250,125 288,667 67,768 Total revenue $ 8,303,399 $ 6,550,089 $ 3,505,812 $ 2,814,642
Schedule of Company Equipment	The Company’s equipment is located as follows: Schedule of Company Equipment Net Book Value September 30, 2022 December 31, 2021 Anguilla $ 68 $ 91 Canada 11,336 8,542 Israel 10,243 11,055 United Kingdom 5,151 835 Total $ 26,798 $ 20,523

Schedule of Consolidation, Whol

Schedule of Consolidation, Wholly Owned and Less than Wholly Owned Subsidiary, Parent Ownership Interest (Details)	Sep. 30, 2022
Shoal Media (Canada) Inc. [Member]
Ownership percentage	100%
Coral Reef Marketing Inc. [Member]
Ownership percentage	100%
Kidoz Ltd [Member]
Ownership percentage	100%
Prado Media Ltd [Member]
Ownership percentage	100%
Rooplay Media Kenya Limited [Member]
Ownership percentage	100%
Shoal Media Inc. [Member]
Ownership percentage	100%
Shoal Games (UK) PLC [Member]
Ownership percentage	99%
Shoal Media (UK) Ltd. [Member]
Ownership percentage	100%

Schedule of Finite-Lived Intang

Schedule of Finite-Lived Intangible Assets, Amortization Period (Details)	9 Months Ended
	Sep. 30, 2022
Ad Tech Technology [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization period (Year)	5 years
Kidoz OS Technology [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization period (Year)	3 years
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization period (Year)	8 years

Summary of significant accoun_4

Summary of significant accounting policies (Details Narrative) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Software development cost	$ 12,333,490	$ 10,559,601
Goodwill, impairment loss

Schedule of Accounts, Notes, Lo

Schedule of Accounts, Notes, Loans and Financing Receivable (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Receivables [Abstract]
Accounts receivable	$ 4,275,123	$ 6,684,469
Expected credit losses	(53,068)	(56,605)
Net accounts receivable	$ 4,222,055	$ 6,627,864

Accounts receivable (Details Na

Accounts receivable (Details Narrative) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2016
Receivables [Abstract]
Accounts receivable	$ 25,402	$ 27,666

Schedule of Property, Plant and

Schedule of Property, Plant and Equipment (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 182,475	$ 169,484
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	155,677	148,961
Property, Plant and Equipment, Net	26,798	20,523
Equipment and Computers [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	165,958	152,967
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	145,458	139,590
Property, Plant and Equipment, Net	20,500	13,377
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	16,517	16,517
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	10,219	9,371
Property, Plant and Equipment, Net	$ 6,298	$ 7,146

Equipment (Details Narrative)

Equipment (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 2,323	$ 2,308

Schedule of Finite-Lived Inta_2

Schedule of Finite-Lived Intangible Assets (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	$ 3,270,456	$ 3,270,456
Finite-Lived Intangible Assets, Accumulated Amortization	1,850,130	1,575,539
Finite-Lived Intangible Assets, Net	1,283,891	1,694,917
Ad Tech Technology [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	1,877,415	1,877,415
Finite-Lived Intangible Assets, Accumulated Amortization	1,345,481	1,063,869
Finite-Lived Intangible Assets, Net	531,934	813,546
Kidoz OS Technology [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	31,006	31,006
Finite-Lived Intangible Assets, Accumulated Amortization	31,006	29,283
Finite-Lived Intangible Assets, Net		1,723
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets, Gross	1,362,035	1,362,035
Finite-Lived Intangible Assets, Accumulated Amortization	610,078	482,387
Finite-Lived Intangible Assets, Net	$ 751,957	$ 879,648

Intangible assets (Details Narr

Intangible assets (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of intangible assets, total	$ 136,434	$ 139,018

Schedule of Goodwill (Details)

Schedule of Goodwill (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Goodwill
Goodwill, balance at beginning of period	$ 3,301,439	$ 3,301,439
Impairment of goodwill
Goodwill, balance at end of period	$ 3,301,439	$ 3,301,439

Goodwill (Details Narrative)

Goodwill (Details Narrative) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Goodwill
Goodwill carrying amount	$ 4,374,831	$ 4,785,857

Expense of Development Costs (D

Expense of Development Costs (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Opening total software development costs	$ 11,720,294	$ 9,584,092	$ 10,559,601	$ 8,880,753
Software development during the period	613,196	477,559	1,773,889	1,180,898
Closing total Software development costs	$ 12,333,490	$ 10,061,651	$ 12,333,490	$ 10,061,651

Government CEBA loan (Details N

Government CEBA loan (Details Narrative)	3 Months Ended	9 Months Ended	12 Months Ended
	Mar. 31, 2021 USD ($)	Sep. 30, 2022 USD ($)	Dec. 31, 2020 USD ($)	Dec. 31, 2020 CAD ($)	Sep. 30, 2022 CAD ($)
Leumi Bank [Member]
Short-Term Debt [Line Items]
Proceeds from lines of credit	$ 200,000
Interest paid	$ 987
Canada Emergency Business Account Loan Program [Member]
Short-Term Debt [Line Items]
Proceeds from issuance of long-term debt			$ 43,668	$ 60,000
Debt instrument for forgiveness		$ 14,556			$ 20,000
Repaid for loan forgiveness eligibility		$ 29,112			$ 40,000
Loan description		If the loan cannot be repaid by December 31, 2023, it can be converted into a 2 year term loan charging an interest rate of 5%.

Schedule of Share- based Paymen

Schedule of Share- based Payment Arrangement, Warrant Activity (Details) - Warrant [Member]	9 Months Ended	12 Months Ended
	Sep. 30, 2022 $ / shares shares	Dec. 31, 2021 $ / shares shares	Dec. 31, 2021 $ / shares shares
Subsidiary, Sale of Stock [Line Items]
Number of warrants, beginning balance	230,000
Warrant, weighted average exercise price, beginning balance | (per share)	$ 0.98
Granted		230,000	230,000
Granted, weighted average exercise price | $ / shares			$ 0.98
Granted, expiry date		Apr. 03, 2023	Apr. 03, 2023
Number of warrants, ending balance	230,000	230,000	230,000
Warrant, weighted average exercise price, ending balance | $ / shares	$ 0.98		$ 0.98

Schedule of Fair Value of Warra

Schedule of Fair Value of Warrants Assumptions (Details) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Measurement Input, Exercise Price [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Exercise price	$ 0.98	$ 0.98
Measurement Input, Share Price [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Share price	$ 0.405	$ 0.65
Measurement Input, Expected Term [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Expected term	6 months	1 year 6 months
Measurement Input, Expected Dividend Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Expected dividend rate
Measurement Input, Price Volatility [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Expected volatility rate	55.09%	90.87%
Measurement Input, Risk Free Interest Rate [Member]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Risk free interest rate	3.44%	0.98%

Schedule of Share-based Payment

Schedule of Share-based Payment Arrangement, Option, Activity (Details)	3 Months Ended		9 Months Ended	12 Months Ended
	Jun. 30, 2021 $ / shares shares	Jun. 30, 2021 $ / shares shares	Sep. 30, 2022 $ / shares shares	Dec. 31, 2021 $ / shares shares
Equity [Abstract]
Outstanding, number of options, beginning balance			6,870,150	5,875,750
Outstanding, weighted average exercise price, beginning balance | $ / shares			$ 0.48	$ 0.39
Granted, number of options			2,550,000	2,675,000
Granted, Weighted average exercise price | (per share)	$ 0.45	$ 0.54	$ 0.40	$ 0.60
Exercised, number of options	(70,000)	(70,000)		(70,000)
Exercised, weighted average exercise price | $ / shares				$ (0.45)
Expired, number of options				(570,000)
Expired, weighted average exercise price | $ / shares				$ (0.43)
Cancelled, number of options			(285,000)	(1,040,600)
Cancelled, weighted average exercise price | $ / shares			$ (0.47)	$ (0.42)
Outstanding, number of options, ending balance			9,135,150	6,870,150
Outstanding, weighted average exercise price, ending balance | $ / shares			$ 0.43	$ 0.48

Schedule of Share-based Payme_2

Schedule of Share-based Payment Arrangement, Option, Exercise Price Range (Details)	9 Months Ended
	Sep. 30, 2022 $ / shares shares	Sep. 30, 2022 $ / shares shares
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number outstanding	9,135,150	9,135,150
Number exercisable	4,473,886	4,473,886
Range 1 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise prices per share | $ / shares		$ 0.45
Number outstanding	2,030,400	2,030,400
Number exercisable	776,736	776,736
Expiry date	Jun. 30, 2025
Range 2 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise prices per share | $ / shares		$ 0.50
Number outstanding	859,600	859,600
Number exercisable	375,800	375,800
Expiry date	Feb. 01, 2026
Range 3 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise prices per share | $ / shares		$ 0.50
Number outstanding	2,445,000	2,445,000
Number exercisable	391,200	391,200
Expiry date	Feb. 01, 2027
Range 4 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise prices per share | $ / shares		$ 0.54
Number outstanding	506,150	506,150
Number exercisable	506,150	506,150
Expiry date	Nov. 08, 2022
Range 5 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise prices per share | $ / shares		$ 0.54
Number outstanding	713,000	713,000
Number exercisable	713,000	713,000
Expiry date	Jun. 04, 2023
Range 6 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise prices per share | $ / shares		$ 0.66
Number outstanding	200,000	200,000
Number exercisable	56,000	56,000
Expiry date	Jul. 12, 2026
Range 7 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise prices per share | $ / shares	$ 0.50
Number outstanding	1,275,000	1,275,000
Number exercisable	1,275,000	1,275,000
Expiry date	Jun. 04, 2023
Range 8 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Exercise prices per share | $ / shares		$ 1.02
Number outstanding	1,106,000	1,106,000
Number exercisable	380,000	380,000
Expiry date	Apr. 06, 2026

Stockholders_ equity (Details N

Stockholders’ equity (Details Narrative)	1 Months Ended	3 Months Ended										9 Months Ended		12 Months Ended
	Nov. 14, 2022 $ / shares shares	Sep. 30, 2022 USD ($) $ / shares shares	Jun. 30, 2022 USD ($) shares	Mar. 31, 2022 $ / shares shares	Mar. 31, 2022 $ / shares shares	Sep. 30, 2021 USD ($) $ / shares shares	Sep. 30, 2021 $ / shares	Jun. 30, 2021 USD ($) $ / shares shares	Jun. 30, 2021 CAD ($) $ / shares shares	Mar. 31, 2021 $ / shares shares	Mar. 31, 2021 $ / shares shares	Sep. 30, 2022 USD ($) $ / shares shares	Sep. 30, 2021 USD ($)	Dec. 31, 2021 USD ($) $ / shares shares	Jun. 30, 2021 $ / shares shares	Dec. 31, 2020 shares
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued | $			$ 79,705					$ 179,293
Stock option exercised								70,000	70,000					70,000
Share-based compensation arrangement, grants in period, gross (in shares) | $								$ 31,264
Exercise price | (per share)								$ 0.45	$ 0.54			$ 0.40		$ 0.60
Fair value of derivative liability | $		$ 83,572										$ 83,572
Gain on derivative liability | $												83,555	$ 60,207
Warrants value | $												$ 17
Share-based compensation arrangement by share-based payment award, options, grants in period, gross												2,550,000		2,675,000
Aggregate intrinsic value for options | $														$ 334,897
Share-based payment arrangement, expense | $		$ 181,129				$ 178,763						$ 525,721	$ 448,369
Share based payment award options outstanding number		9,135,150										9,135,150		6,870,150		5,875,750
2015 Stock Option Plan [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share-based payment arrangement, expense | $		$ 181,129				$ 178,763
Share-based compensation arrangement, weighted average grant | $ / shares		$ 0.31				$ 0.36
2015 Stock Option Plan [Member] | Employee Stock Options [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Exercise price | (per share)				$ 0.40	$ 0.50	$ 0.52	$ 0.66	$ 0.80	$ 1.02	$ 0.39	$ 0.50
Share-based compensation arrangement by share-based payment award, options, grants in period, gross				2,550,000	2,550,000	300,000		1,300,000	1,300,000	1,075,000	1,075,000
Subsequent Event [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share based payment award options outstanding number	506,150
Weighed average non exercise price, expired | $ / shares	$ 0.54
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued, shares			156,510					230,000	230,000
Shares issued | $			$ 79,705					$ 179,293
Stock option exercised								70,000	70,000
Share-based compensation arrangement, grants in period, gross (in shares) | $								$ 31,264
Agora Internet Relations Corp [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Trading advisory services monthly fee								79,705	$ 100,000
Shares issued, shares			156,510
Research Capital Corporation [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Trading advisory services monthly fee								$ 5,200	$ 6,500
Research Capital Corporation [Member] | Warrants Issued To RCC [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of securities called by warrants								230,000							230,000
Class of warrant or right, exercise price of warrants or rights | (per share)								$ 0.77							$ 0.98
Warrants and rights outstanding, term								24 months							24 months
TSXV [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued, shares		6,579,074
NCIB [Member] | Subsequent Event [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock issued during period shares, acquistions	45,000

Schedule of Fair Value, Assets

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis (Details) - Fair Value, Recurring [Member] - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability – warrants	$ (17)	$ (23,365)
Total assets measured and recorded at fair value	1,852,239	2,078,866
Cash [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and cash equivalents	1,830,262	2,078,607
Long Term Cash [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and cash equivalents	21,994	23,624
Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability – warrants
Total assets measured and recorded at fair value	1,852,256	2,102,231
Fair Value, Inputs, Level 1 [Member] | Cash [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and cash equivalents	1,830,262	2,078,607
Fair Value, Inputs, Level 1 [Member] | Long Term Cash [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and cash equivalents	21,994	23,624
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability – warrants	(17)	(23,365)
Total assets measured and recorded at fair value	(17)	(23,365)
Fair Value, Inputs, Level 2 [Member] | Cash [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and cash equivalents
Fair Value, Inputs, Level 2 [Member] | Long Term Cash [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and cash equivalents
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability – warrants
Total assets measured and recorded at fair value
Fair Value, Inputs, Level 3 [Member] | Cash [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and cash equivalents
Fair Value, Inputs, Level 3 [Member] | Long Term Cash [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and cash equivalents

Schedule of Lessee, Operating L

Schedule of Lessee, Operating Lease, Liability, Maturity (Details)	Sep. 30, 2022 USD ($)
Commitments and Contingencies Disclosure [Abstract]
2022	$ 22,298
2023	69,384
2024	$ 11,620

Schedule of Consulting Agreemen

Schedule of Consulting Agreement with Related Parties (Details) - 9 months ended Sep. 30, 2022	USD ($)	CAD ($)
T. M. Williams Executive Chairman [Member] | T.M. Williams (ROW), Inc. [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Management consulting agreements, monthly amount	$ 160,000
H. W. Bromley Chief Financial Officer [Member] | Bromley Accounting Services Ltd. [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Management consulting agreements, monthly amount		$ 215,000
T. H. Williams Vice President Product [Member] | Farcast Operations Inc. [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Management consulting agreements, monthly amount		$ 240,000

Commitments (Details Narrative)

Commitments (Details Narrative)	3 Months Ended		9 Months Ended
	Sep. 30, 2022 USD ($) m²	Sep. 30, 2021 USD ($)	Sep. 30, 2022 USD ($) m²	Sep. 30, 2021 USD ($)	Mar. 31, 2019 ft²
Lessee, Lease, Description [Line Items]
Payments for rent	$ 30,653	$ 32,516
Royalty expense	$ 3,363	$ 1,683	$ 19,716	$ 13,247
Facility in Vancouver, Canada [Member]
Lessee, Lease, Description [Line Items]
Operating lease, area of property | ft²					1,459
Netanya, Israel Lease [Member]
Lessee, Lease, Description [Line Items]
Operating lease, area of property | m²	190		190

Schedule of Right-of-use Assets

Schedule of Right-of-use Assets (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Right-of-use Assets And Lease Liabilities
Opening balance for the period			$ 65,464	$ 106,315	$ 106,315
Amortization of operating lease right-of use assets	$ (7,177)	$ (7,369)	(21,758)	$ (33,481)	(40,851)
Closing balance for the period	$ 43,706		$ 43,706		$ 65,464

Lessee, Operating Lease, Liabil

Lessee, Operating Lease, Liability, Maturity (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Lessee, Lease, Description [Line Items]
2022	$ 22,298
2023	69,384
2024	11,620
Total lease payments	46,511	$ 74,067	$ 103,918
Current lease liabilities	31,112	32,068
Long-term lease liabilities	15,399	$ 41,999
Operating Lease Office Lease [Member]
Lessee, Lease, Description [Line Items]
2022	7,984
2023	32,732
2024	7,499
Total lease payments	48,215
Less: Interest	(1,704)
Total lease payments	46,511
Current lease liabilities	31,112
Long-term lease liabilities	$ 15,399

Schedule of Operating Lease Lia

Schedule of Operating Lease Liability (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Right-of-use Assets And Lease Liabilities
Opening balance for the period	$ 74,067	$ 103,918
Payments on operating lease liabilities	(27,556)	(29,851)
Closing balance for the period	46,511	74,067
Less: current portion	(31,112)	(32,068)
Operating lease liabilities, non-current portion as at end of year	$ 15,399	$ 41,999

Right-of-use assets and lease_3

Right-of-use assets and lease liabilities (Details Narrative) - USD ($)	Sep. 30, 2022	Dec. 31, 2021	Dec. 31, 2020	Apr. 01, 2019	Jan. 02, 2019
Lessee, Lease, Description [Line Items]
Operating lease liability	$ 46,511	$ 74,067	$ 103,918
Anguilla Office Operating Lease Agreement [Member]
Lessee, Lease, Description [Line Items]
Discount rate					5%
Operating Lease, License Agreement [Member]
Lessee, Lease, Description [Line Items]
Discount rate					12%
Facility in Vancouver, Canada [Member]
Lessee, Lease, Description [Line Items]
Discount rate				4.12%
Operating lease liability				$ 125,474

Schedule of Related Party Trans

Schedule of Related Party Transactions (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Related Party Transaction [Line Items]
Directors fees	$ 2,000	$ 2,022	$ 5,998	$ 6,022
Salaries, wages, consultants and benefits	139,994	123,381	567,752	511,959
Selling and marketing	222,379	156,122	654,181	465,954
Stock-based compensation (Note 9)	181,129	178,763	525,721	448,369
Content and software development (Note 7)	613,196	477,559	1,773,889	1,180,898
Related party transaction	327,961	263,327	1,036,480	867,575
Directors Fees Related Party [Member]
Related Party Transaction [Line Items]
Directors fees	2,000	2,022	5,998	6,022
Salaries Wages Consultants And Benefits Related Party [Member]
Related Party Transaction [Line Items]
Salaries, wages, consultants and benefits	159,498	127,092	537,502	473,492
Selling And Marketing Related Party [Member]
Related Party Transaction [Line Items]
Selling and marketing	32,534	17,730	97,431	56,136
Stock Based Compensation Related Party [Member]
Related Party Transaction [Line Items]
Stock-based compensation (Note 9)	71,080	61,682	208,435	170,297
Content And Software Development Related Party [Member]
Related Party Transaction [Line Items]
Content and software development (Note 7)	$ 62,849	$ 54,801	$ 187,114	$ 161,628

Related party transactions (Det

Related party transactions (Details Narrative)	3 Months Ended		9 Months Ended	12 Months Ended
	Mar. 31, 2022 $ / shares shares	Mar. 31, 2021 $ / shares shares	Sep. 30, 2022 USD ($) shares	Dec. 31, 2021 USD ($) shares	Mar. 31, 2022 $ / shares	Mar. 31, 2021 $ / shares
Related Party Transaction [Line Items]
Due to related parties | $			$ 98,455	$ 53,829
Number of options granted | shares			2,550,000	2,675,000
Director and Officer [Member]
Related Party Transaction [Line Items]
Due to related parties | $			$ 98,455	$ 53,829
Director and Officer [Member] | Stock Option [Member]
Related Party Transaction [Line Items]
Number of options granted | shares	900,000	400,000
Shares issued, price per share | (per share)	$ 0.39	$ 0.39			$ 0.50	$ 0.50

Schedule of Revenue By Geograph

Schedule of Revenue By Geographical Region (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Revenue from External Customer [Line Items]
Total revenue	$ 3,505,812	$ 2,814,642	$ 8,303,399	$ 6,550,089
Central Eastern And Southern Europe [Member]
Revenue from External Customer [Line Items]
Total revenue	71,940	271	205,421	1,226
North America [Member]
Revenue from External Customer [Line Items]
Total revenue	1,926,941	2,039,047	4,158,336	4,888,697
Others [Member]
Revenue from External Customer [Line Items]
Total revenue	288,667	67,768	1,077,934	250,125
Advertising [Member]
Revenue from External Customer [Line Items]
Total revenue	3,454,824	2,759,508	8,117,934	6,384,308
Advertising [Member] | Western Europe [Member]
Revenue from External Customer [Line Items]
Total revenue	1,198,642	686,877	2,802,750	1,345,358
Advertising [Member] | Central Eastern And Southern Europe [Member]
Revenue from External Customer [Line Items]
Total revenue	71,871		205,048
Advertising [Member] | North America [Member]
Revenue from External Customer [Line Items]
Total revenue	1,923,659	2,013,708	4,124,452	4,833,815
Advertising [Member] | Other [Member]
Revenue from External Customer [Line Items]
Total revenue	260,652	58,923	985,684	205,135
Content [Member]
Revenue from External Customer [Line Items]
Total revenue	50,988	55,134	185,465	165,781
Content [Member] | Western Europe [Member]
Revenue from External Customer [Line Items]
Total revenue	19,622	20,679	58,958	64,683
Content [Member] | Central Eastern And Southern Europe [Member]
Revenue from External Customer [Line Items]
Total revenue	69	271	373	1,226
Content [Member] | North America [Member]
Revenue from External Customer [Line Items]
Total revenue	3,282	25,339	33,884	54,882
Content [Member] | Other [Member]
Revenue from External Customer [Line Items]
Total revenue	28,015	8,845	92,250	44,990
Central Eastern And Southern Europe [Member]
Revenue from External Customer [Line Items]
Total revenue	$ 1,218,264	$ 707,556	$ 2,861,708	$ 1,410,041

Schedule of Company Equipment (

Schedule of Company Equipment (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Revenues from External Customers and Long-Lived Assets [Line Items]
Total	$ 26,798	$ 20,523
ANGUILLA
Revenues from External Customers and Long-Lived Assets [Line Items]
Total	68	91
CANADA
Revenues from External Customers and Long-Lived Assets [Line Items]
Total	11,336	8,542
ISRAEL
Revenues from External Customers and Long-Lived Assets [Line Items]
Total	10,243	11,055
UNITED KINGDOM
Revenues from External Customers and Long-Lived Assets [Line Items]
Total	$ 5,151	$ 835

Concentrations (Details Narrati

Concentrations (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Concentration Risk [Line Items]
Total revenue	$ 3,505,812	$ 2,814,642	$ 8,303,399	$ 6,550,089
Customer One [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Concentration Risk [Line Items]
Total revenue	1,193,616	1,033,971
Customer Two [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Concentration Risk [Line Items]
Total revenue	609,676	$ 586,043
Customer Three [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Concentration Risk [Line Items]
Total revenue	$ 479,670

Concentrations of credit risk (

Concentrations of credit risk (Details Narrative) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Product Information [Line Items]
Cash and cash equivalents	$ 1,852,256	$ 2,102,231
Cash, uninsured amount	1,543,735	1,793,265
Accounts receivable	4,222,055	6,627,864
Customer One [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Accounts receivable	1,750,244	1,952,040
Customer Two [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Accounts receivable	609,676	1,165,807
Customer Three [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Accounts receivable	$ 479,670	$ 1,054,625