CEN Biotech (CENBF) 10-Q 14 Nov 22 2022 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2022	Nov. 07, 2022
Document Information [Line Items]
Entity Central Index Key	0001653821
Entity Registrant Name	CEN BIOTECH INC
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2022
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2022
Document Transition Report	false
Entity File Number	000-55557
Entity Incorporation, State or Country Code	A6
Entity Address, Address Line One	300-3295 Quality Way
Entity Address, City or Town	Windsor
Entity Address, State or Province	ON
Entity Address, Country	CA
Entity Address, Postal Zip Code	N8T 3R9
City Area Code	519
Local Phone Number	419-4958
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		64,126,432

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Current assets
Cash and cash equivalents	$ 148,151	$ 193,198
Accounts receivable	11,278	193,094
Prepaid expenses and other assets	106,714	50,530
Income taxes refundable	34,385	35,399
Loan receivable from Emergence Global Enterprises Inc. - related party	0	0
Total current assets	300,528	472,221
Other assets
Operating lease right-of-use assets	95,432	138,103
Other receivable	5,413	0
Note receivable - CEN Biotech Ukraine LLC - related party	44,859	44,859
Advances to CEN Biotech Ukraine LLC - related party	1,299,328	1,299,328
Property and equipment, net	68,685	97,403
Deferred income taxes	(2,720)	(2,720)
Intangible assets, net	(4,818,492)	(5,072,031)
Goodwill	1,276,482	1,314,134
Total assets	7,911,939	8,440,799
Current liabilities
Accounts payable	395,602	440,332
Accounts payable – related parties	55,066	101,422
Loans payable	1,688,793	1,688,793
Loans payable – related parties	2,701,641	2,701,641
Convertible notes payable, net of unamortized discount	760,480	643,330
Convertible notes payable, net of unamortized discount - related parties	162,639	162,639
Accrued interest	1,422,531	1,361,689
Accrued interest – related parties	2,005,735	1,873,455
Operating lease liabilities	114,729	103,908
Governmental assistance payable	141,169	145,333
Accrued expenses	379,468	638,073
Total current liabilities	9,827,853	9,860,615
Operating lease liabilities, less current portion	159,485	206,763
CEBA loan payable	30,648	31,552
Total liabilities	10,017,986	10,098,930
Commitments and contingencies (Notes 4, 11, 12, 18, 19, 24, and 25)
Shareholders’ deficit
Common stock; unlimited authorized shares; 63,991,432 and 27,557,363 issued and outstanding as of September 30, 2022, and December 31, 2021, respectively. No par value.	0	0
Additional paid-in capital	44,921,236	44,339,973
Accumulated deficit	(46,991,528)	(45,964,183)
Accumulated other comprehensive loss	(35,755)	(33,921)
Total shareholders’ deficit	(2,106,047)	(1,658,131)
Total liabilities and shareholders’ deficit	$ 7,911,939	$ 8,440,799

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares $ / shares in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Common stock, par value (in dollars per share)	$ 0	$ 0
Common stock, authorized	Unlimited	Unlimited
Common stock, shares issued (in shares)	63,991,432	27,557,363
Common stock, shares outstanding (in shares)	63,991,432	27,557,363

Consolidated Statements of Oper

Consolidated Statements of Operations and Other Comprehensive (Loss) Income (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Revenue	$ 135,856	$ 272,166	$ 678,333	$ 272,166
Operating expenses
Consulting fees	56,751	308,782	205,590	1,205,782
Consulting fees – related parties	0	53,914	0	131,914
Stock based compensation	145,950	75,750	145,950	15,077,072
General and administrative	419,537	478,696	1,272,027	1,110,791
Total operating expenses	622,238	917,142	1,623,567	17,525,559
Loss from operations	(486,382)	(644,976)	(945,234)	(17,253,393)
Other income (expense)
Interest expense	(15,135)	(71,567)	(81,237)	(365,170)
Interest expense – related parties	(23,663)	(101,845)	(128,020)	(338,495)
Interest income	125,140	87	125,193	481
Change in fair value of patent acquisition liability		(52,900)		1,025,100
Foreign exchange (loss) gain	(187)	35,651	1,953	(20,273)
Government assistance income	0	116,610	0	116,610
Other income (expense), net	86,155	(73,964)	(82,111)	418,253
Net (loss) income	(400,227)	(718,940)	(1,027,345)	(16,835,140)
Other comprehensive loss - Foreign currency translation	0	(44,379)	(1,834)	(44,379)
Comprehensive (loss) income	$ (400,227)	$ (763,319)	$ (1,029,179)	$ (16,879,519)
Net loss per share:
Basic and diluted (in dollars per share)	$ (0.01)	$ (0.02)	$ (0.02)	$ (0.44)
Weighted average number of shares outstanding
Basic and diluted (in shares)	63,991,432	47,341,589	63,991,432	38,625,095

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Deficit (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
Balances (in shares) at Jun. 30, 2021	43,142,060
Balances at Jun. 30, 2021	$ 0	$ 38,197,932	$ (43,176,727)	$ 0	$ (4,978,795)
Stock-based compensation	$ 0	75,750	0	0	75,750
Issuance of common stock – Acquisition of Clear Com Media (in shares)	4,000,000
Issuance of common stock – Acquisition of Clear Com Media	$ 0	2,120,000	0	0	2,120,000
Issuance of common stock – Upon conversion of convertible notes (in shares)	104,953
Issuance of common stock – Upon conversion of convertible notes	$ 0	167,924	0	0	167,924
Issuance of common stock – Interest Shares (in shares)	39,000
Issuance of common stock – Interest Shares	$ 0	23,673	0	0	23,673
Issuance of common stock – Consulting (in shares)	500,000
Issuance of common stock – Consulting	$ 0	275,000	0		275,000
Net loss	0	0	(718,940)	(44,379)	(763,319)
Issuance of common stock-Employee compensation	$ 0	75,750	0	0	75,750
Issuance of common stock-convertible notes (in shares)	104,953
Issuance of common stock-convertible notes	$ 0	167,924	0	0	167,924
Balances (in shares) at Sep. 30, 2021	47,786,013
Balances at Sep. 30, 2021	$ 0	40,860,279	(43,895,667)	(44,379)	(3,079,767)
Balances at Dec. 31, 2021					$ (1,658,131)
Issuance of common stock – Interest Shares (in shares)					33,000
Net loss					$ (1,029,179)
Balances (in shares) at Sep. 30, 2022	63,991,432
Balances at Sep. 30, 2022	$ 0	44,921,236	(46,991,528)	(35,755)	(2,106,047)
Balances (in shares) at Jun. 30, 2022	61,804,729
Balances at Jun. 30, 2022	$ 0	44,746,286	(46,591,301)	(35,755)	(1,880,770)
Stock-based compensation		145,950	0	0	145,950
Issuance of common stock – Upon conversion of convertible notes (in shares)	796,703
Issuance of common stock – Upon conversion of convertible notes	$ 0	29,000	0	0	29,000
Net loss	$ 0	0	(400,227)	0	(400,227)
Issuance of common stock-Employee compensation (in shares)	1,390,000
Issuance of common stock-Employee compensation		145,950	0	0	145,950
Issuance of common stock-convertible notes (in shares)	796,703
Issuance of common stock-convertible notes	$ 0	29,000	0	0	29,000
Balances (in shares) at Sep. 30, 2022	63,991,432
Balances at Sep. 30, 2022	$ 0	$ 44,921,236	$ (46,991,528)	$ (35,755)	$ (2,106,047)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - 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	Dec. 31, 2020
Cash flows from operating activities
Net loss	$ (400,227)	$ (718,940)	$ (1,027,345)	$ (16,835,140)
Adjustments to reconcile net loss to net cash used in operating activities
Depreciation			28,718	10,968
Amortization			291,221	342,959
Amortization of debt discount				84,526
Lease expense				9,650
Stock based compensation	145,950	75,750	145,950	15,077,072
Stock-based compensation – non-employees				1,172,000
Shares issued for interest			5,030	127,023
Change in fair value of patent acquisition liability		52,900		(1,025,100)
Foreign exchange loss (gain)				20,273
Changes in operating assets and liabilities which provided (used) cash
Account Receivables			181,816	34,268
Income tax			1,014	61,236
Operating lease liabilities			(31,850)	0
Prepaid expenses and other assets			56,184	32,287
Other receivable			(5,413)	89,370
Accounts payable			(44,730)	(3,568)
Accounts payable – related parties			(46,365)	(786)
Accrued interest – related and non-related parties			193,122	445,912
Accrued expenses			(258,605)	101,019
Net cash used in operating activities			(511,253)	(256,032)
Cash flows used in investing activities
Cash acquired in acquisition of Clear Com Media Inc			0	259,470
Advances to Cen Biotech Ukraine LLC				(120,000)
Capitalized software development				(53,751)
Purchase of Equipment				(18,988)
Net cash provided by (used in) investing activities				66,731
Cash flows provided by financing activities
Repayment of loans payable - related parties			0	(50,000)
Issuance of convertible notes			152,750	412,830
Additional paid in capital			313,756
Issuance of convertible notes – related parties			466,506	48,000
Net cash provided by financing activities				410,830
Effect of exchange rate change on cash				(9,632)
Net increase in cash and cash equivalents			(44,747)	211,897
Cash and cash equivalents, beginning of period			193,198	1,908	$ 1,908
Cash and cash equivalents, end of period	148,151	$ 213,805	148,151	213,805	$ 193,198	$ 1,908
Supplemental cash flows disclosures
Cash paid for interest			0	25,821
Non-cash transactions - investing and financing activities
Issuance of common stock - settlement of interest			5,030	78,893
Issuance of common stock - settlement of accrued liability			401,283	13,390
Issuance of common stock – Employee compensation			145,950	68,000
Convertible Debt [Member]
Cash flows provided by financing activities
Issuance of convertible notes	$ 82,750
Non-cash transactions - investing and financing activities
Debt Instrument, Convertible, Beneficial Conversion Feature			0	111,306		$ 0
Conversion of Convertible Notes into Common Stock [Member]
Non-cash transactions - investing and financing activities
Issuance of common stock – upon conversion of convertible notes			29,000	5,023,785
Conversion of Related Party Convertible Notes into Common stock [Member]
Non-cash transactions - investing and financing activities
Issuance of common stock – upon conversion of convertible notes			$ 0	$ 68,000

Note 1 - Basis of Presentation

Note 1 - Basis of Presentation and Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2022
Notes to Financial Statements
Organization, Consolidation, Basis of Presentation, Business Description and Accounting Policies [Text Block]	NOTE 1 BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accompanying unaudited interim condensed consolidated financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information, and with the rules and regulations of the United States Securities and Exchange Commission (the “SEC”) set forth in Article 8 X. not not December 31, 2021, There have been no 10 December 31, 2021. Loss per Share Net loss per common share is computed pursuant to ASC 260 10 45. three September 30, 2022, 2021, not Recent Developments In April 2021, September 8, 2022. no Recently Adopted Accounting Pronouncements No three September 30, 2022. Recent Accounting Pronouncements Not In August 2020, 2020 06 December 15, 2023.

Note 2 - Going Concern Uncertai

Note 2 - Going Concern Uncertainty / Management Plans	9 Months Ended
	Sep. 30, 2022
Notes to Financial Statements
Substantial Doubt about Going Concern [Text Block]	NOTE 2 GOING CONCERN UNCERTAINTY / MANAGEMENT PLANS The accompanying condensed consolidated financial statements have been prepared in contemplating the continuation of the Company as a going concern, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. However, a substantial doubt has been raised with regard to the ability of the Company to continue as a going concern. The Company has incurred significant operating losses and negative cash flows from operations since inception. The Company had an accumulated deficit of $46,991,528 At September 30, 2022 no not not 5, 6, 7, 8. 19 no not The Company’s cash position may not Appointments of Officers and Directors On April 14, 2022, April 14, 2022. Appointment of Directors On April 18, 2022, April 18, 2022: ● Josef Tukacs ● George Dragicevic Dismissal of Independent Registered Accounting Firm On May 2, 2022, January 16, 2018. No December 31, 2021 December 31, 2020, not two May 2, 2022, ( no 304 1 not no 304 1 Engagement of New Independent Registered Accounting Firm On May 2, 2022, two December 31, 2021 2020, May 2, 2022, 304 1 304 1

Note 3 - Advances to CEN Biotec

Note 3 - Advances to CEN Biotech Ukraine and Acquisition of Clear Com Media	9 Months Ended
	Sep. 30, 2022
Notes to Financial Statements
Business Combination Disclosure [Text Block]	NOTE 3 ADVANCES TO CEN BIOTECH UKRAINE AND ACQUISITION OF CLEAR COM MEDIA At September 30, 2022 December 31, 2021, 11 Bahige (Bill) Chaaban, our former Chief Executive Officer and member of our Board of Directors, and Usamakh Saadikh, a former member of our Board of Directors, each directly own 25.5% of CEN Ukraine respectively. The remaining 49% of CEN Ukraine is owned by XN Pharma, which is an entity jointly owned by Bahige (Bill) Chaaban and Usamakh Saadikh. Bahige (Bill) Chaaban and Usamakh Saadikh do not not CEN acquired CCM on July 9, 2021. The merger was accounted for as a business combination using the acquisition method of accounting under the provisions of Accounting Standards Codification (ASC) 805, 805 805 The aggregate consideration for the acquisition of CCM was 4,000,000 shares of CEN common stock, which were issued pursuant to an exemption from registration under Section 4 2 1933, not July 9, 2021. September 30, 2021, December 31, 2021, September 30, 2021 Cash $ 259,470 Accounts receivable 210,536 Property and equipment 97,911 Other assets 244,540 Identifiable intangibles 456,855 Current financial liabilities (344,591 ) Other long-term liabilities (140,078 ) Total identifiable net assets 784,643 Goodwill 1,335,357 Net assets acquired $ 2,120,000 Identified intangible assets acquired include trade names, customer relationships, and product technology whose fair value of $456,855 is based on an appraisal report utilizing a combination of market, income, and multi-period excess earnings methods. These trade names and customer relationships are being amortized over useful lives ranging of 3 and 7 years, respectively, and the product technology is not not Amounts recognized as goodwill are expected to be fully deductible for Canadian income tax purposes. All goodwill has been included within the Digital segment. Costs related to the acquisition, which include legal, accounting, and valuation fees, in the amount of approximately $80,000 have been charged directly to operations and are included in general and administrative expenses in the 2021 Supplemental proforma financial information The unaudited financial information in the table below summarizes the combined results of operations of CEN and CCM on a pro forma basis, as though the companies had been combined as of the January 1, 2020. not January 1, 2020. 4,000,000 January 1, 2020 The pro forma financial information for the year ended December 31, 2021 2021, July 9, 2021, January 1, 2021 July 8, 2021. December 31, 2020 2020 2020. The following table summarizes the pro forma financial information (unaudited): Years Ended December 31, 2021 December 31, 2020 Revenue $ 1,305,985 $ 1,242,676 Operating expenses 20,437,863 3,720,279 Loss from operations (19,131,878 ) (2,477,603 ) Other income, net 57,949 16,950,653 (Loss) income before income taxes (19,073,929 14,473,050 Income tax expense (61,032 ) 32,892 Net (loss) income $ (19,012,897 $ 14,440,158 Net (Loss) Income Per Share Basic $ (0.43 ) $ 0.46 Diluted $ (0.43 ) $ 0.39 Weighted Average Number of Shares Outstanding Basic 44,488,649 31,264,072 Diluted 44,488,649 36,732,510

Note 4 - Intangible Assets

Note 4 - Intangible Assets	9 Months Ended
	Sep. 30, 2022
Notes to Financial Statements
Intangible Assets Disclosure [Text Block]	NOTE 4 INTANGIBLE ASSETS On September 12, 2016, August 31, 2016, Material consideration given by Company was: (a) Shares of CEN common stock equal to $5 million upon commencement of public trading (b) The transfer of real properties located at 135 1517 1525 The patent remains in the name of Tesla Digital, Inc. until full settlement of the terms of the agreement. In the interim, pursuant to an updated agreement executed on April 15, 2019 In addition, the Company agreed to employ Stevan Pokrajac, by an LED subsidiary that the Company plans to form, but which has not In March 2018, one million September 30, 2018. October 4, 2018, December 15, 2018. April 3, 2019, December 31, 2019. March 16, 2020 December 31, 2021. March 2018 September 30, 2022 December 31, 2021, On October 7, 2021 , five October 7, 2021 four million The Company intends to explore using the patented LED Lighting Technology across manufacturing operations and licensing opportunities across multiple industries such as horticultural, automotive, industrial and commercial lighting. The assets acquired, other than the patent, included certain machinery and raw materials, which were old and non-functioning and accordingly, had no The intangible asset consists of the following at: Estimated Useful Life 2022 2021 (years) Lighting patent $ 6,797,000 $ 6,797,000 16 Product technology 276,080 276,080 n/a Customer relationships 149,872 149,872 7 Capitalized software development costs 105,730 105,730 n/a Trade names 23,664 23,664 3 Total identifiable intangible assets 7,352,346 7,352,346 Less: Accumulated amortization 2,379,370 2,280,315 Net $ 4,972,976 $ 5,072,031 As of December 31, 2021 2020, 2031, 2032. July 9, 2021 2023, 2024, 2025 2026, 2028. not not

Note 5 - Loans Payable

Note 5 - Loans Payable	9 Months Ended
	Sep. 30, 2022
Notes to Financial Statements
Short-Term Debt [Text Block]	NOTE 5 LOANS PAYABLE Loans payable consist of the following At September 30, 2022 December 31 2021: 2022 2021 Loans payable, on demand, to a private investor for the original amount of CAD 1,104,713 7 $ 871,398 $ 871,398 Loans payable in default to multiple private investors bearing an interest at rates of up to 12 June 2018 May 2021 592,395 592,395 Loan payable in default to an individual, issued April 13, 2018, with a 30-day maturity, bearing share interest of 4,000 April 16, 2022 100,000 100,000 Loan payable to Global Holdings International, LLC, which bears interest at 15 June 30, 2016 75,000 75,000 Loan payable to an individual, issued January 17, 2018 with a 30-day maturity, bearing share interest of 2,000 July 16, 2021 50,000 50,000 Mortgage payable to ARG & Pals, Inc., for the original amount of CAD 385,000 22 September 21, 2021 - - Total loans payable (all current) $ 1,688,793 $ 1,688,793 During 2020, June 30, 2016 no November 2020. 2002, 2002, 24, 2 June 30, 2016, 2 405 20 40 1 During both 2021 2020, December 31, 2021, one not 2021 2020, During 2021, no The Canada Emergency Business Account (“CEBA”) loan payable of $31,552 (CAD 40,000) as of December 31, 2021, December 2022 not December 31, 2023, December 2025. The Canadian government enacted the Canada Emergency Wage Subsidy (“CEWS”) and Canada Emergency Rent Subsidy (“CERS”) in 2020 19 2021 December 31, 2021

Note 6 - Loans Payable- Related

Note 6 - Loans Payable- Related Party	9 Months Ended
	Sep. 30, 2022
Notes to Financial Statements
Loans Payable to Related Party [Text Block]	NOTE 6 LOANS PAYABLE- RELATED PARTY Loans payable - related party consists of the following At September 30, 2022 December 31 2021: 2022 2021 Loan payable in default due to the spouse of Bill Chaaban, former CEO of CEN, which bears an interest at 12 August 17, 2020 $ 1,388,122 $ 1,388,122 Loans payable in default to a former director of Creative, former parent company, bear interest at 10 December 31, 2018 601,500 601,500 Loan payable in default to R&D Labs Canada, Inc., whose president is Bill Chaaban, also the former CEO of CEN, bearing interest at 8 October 2, 2019 300,000 300,000 Loans payable in default to the spouse of Bill Chaaban, former CEO of CEN, for the original amounts of CAD 48,630 198,660 10 December 31, 2018 237,019 237,019 Loan payable to the spouse of Joseph Byrne, a 5 4,000 April 16, 2022 100,000 100,000 Loan payable to Alex Tarrabain, former CFO and Director of CEN, issued January 17, 2018 with a 30-day maturity, bearing share interest of 3,000 April 16, 2022 75,000 75,000 Loan payable to Joseph Byrne, a 5 2,000 - - Total loans payable – related party (all current) $ 2,701,641 $ 2,701,641 Attributable related party accrued interest was $671,665 and $568,969 as of December 31, 2021, 2020, 2021 2020, During both September 30, 2022, December 31, 2021, September 30, 2022 2021,

Note 7 - Convertible Notes

Note 7 - Convertible Notes	9 Months Ended
	Sep. 30, 2022
Notes to Financial Statements
Long-Term Debt [Text Block]	NOTE 7 CONVERTIBLE NOTES Convertible notes payable consists of the following At September 30, 2022 December 31 2021: 2022 2021 Convertible notes payable in default to multiple private investors, including certain notes in default, bearing interest at 5 363,767 May 2018 October 2021 $ 576,472 $ 576,472 Convertible notes payable with beneficial conversion features at original issuance to multiple private investors, bearing interest at 5 550,965 June 2022 December 2022 145,000 145,000 Convertible note payable, due on demand, for the original amount of CAD 1,104,713 7 335,833 - - Convertible note payable for the original amount of USD 70,000 8 65 35 70,000 - Poet Capital LLC 29,000 Sixth Street Lending LLC 53,750 Repayment (35,600 ) Total convertible notes payable 838,622 721,472 Less unamortized debt discount 78,142 78,142 Total convertible notes payable, net of unamortized debt discount 760,480 643,330 Less current portion 760,480 643,330 Convertible notes payable, less current portion $ - $ - The Company issues convertible notes as a method to raise operating capital. These notes convert to a fixed number of shares specified in the convertible note, at the option of the note holder. Certain of these notes are considered to contain a beneficial conversion feature if in-the-money at the time of issuance. The Company has determined the value associated with the beneficial conversion feature in connection with the notes issued during 2021 2021 2020. may During the year 2022, During 2021, no 2021. As of September 30, 2022, no Q1 2022 Q2 2022, September 2022

Note 8 - Convertible Notes - Re

Note 8 - Convertible Notes - Related Party	9 Months Ended
	Sep. 30, 2022
Notes to Financial Statements
Long-term Convertible Notes Related Party [Text Block]	NOTE 8 CONVERTIBLE NOTES RELATED PARTY Convertible notes – related party consists of the following At September 30, 2022 December 31 2021: 2022 2021 Convertible notes, in default, due to Joseph Byrne, former President, CEO, and Member of the board of CEN, bearing interest at 12 76,123 August 17, 2020 $ 121,796 $ 121,796 Convertible notes with beneficial conversion features due to the parents of Jeffery Thomas, a Director of CEN, bearing interest at 5 94,488 May 24, 2022 48,000 48,000 Total convertible notes payable – related parties 169,796 169,796 Less unamortized debt discount 7,157 7,157 Total convertible notes payable - related parties (all current) $ 162,639 $ 162,639 Attributable related party accrued interest was $2,005,735 and $1,361,689 as of September 30, 2022, December 31, 2021, June 2022 December 2021, The Company issues convertible notes to related parties as a method to raise operating capital. These notes convert to a fixed number of shares specified in the convertible note, at the option of the note holder. Certain of these notes are considered to contain a beneficial conversion feature if in-the-money at the time of issuance. The Company has determined the value associated with the beneficial conversion feature in connection with the notes issued to related parties during 2021 2021 2020. may During 2021, As of August 14, 2022,

Note 9 - Income Taxes

Note 9 - Income Taxes	9 Months Ended
	Sep. 30, 2022
Notes to Financial Statements
Income Tax Disclosure [Text Block]	NOTE 9 INCOME TAXES The Company has elected to file separate Canadian income tax returns for CEN (growth) and for CCM (digital). Growth: As of September 30, 2022 , may 20 2034. may not not December 31: 2022 2021 Deferred tax asset - net operating losses $ 8,300,000 $ 3,400,000 Deferred tax asset valuation allowance (8,300,000 ) (3,400,000 ) Net deferred tax asset $ - $ - The change in the valuation allowance amounted to $4,900,000 and $3,400,000 for the years ended December 31, 2021 2020, Digital: The tax benefit for CCM income taxes consists of the following components: December 31, 2021 Current $ (33,621 ) Deferred (2,735 ) Net income tax benefit $ (36,356 ) The net deferred income tax asset presented in the consolidated balance sheets is comprised of the following at: December 31, 2021 Deferred tax assets SR&ED credits $ 39,464 Deferred tax liabilities Property and equipment (11,357 ) Intangible assets, including goodwill (25,387 ) Total deferred tax liabilities (36,744 ) Net deferred tax asset $ 2,720 A reconciliation of the income tax benefit and the amount computed by applying the statutory Canadian federal income tax rate to CEN’s and CCM’s income before income tax benefit for the year ended December 31 2021 2020 Growth Digital Total Growth Digital Total Income tax (benefit) expense at statutory rate of 26.5% $ (5,020,280 ) $ 1,177 $ (5,019,103 ) $ 3,776,156 $ - $ 3,776,156 Valuation allowance 5,020,280 5,020,280 (3,776,156 ) - (3,776,156 ) SR&ED credits - (19,198 ) (19,198 ) - - - Other - (18,335 ) (18,335 ) - - - Income tax benefit $ - $ (36,356 ) $ (36,356 ) $ - $ - $ - Company management analyzes its income tax filing positions in Canadian federal and provincial jurisdictions where it is required to file income tax returns, for all open tax years in these jurisdictions, to identify potential uncertain tax positions. As of December 31, 2021, no no no 2018.

Note 10 - Shareholders' Deficit

Note 10 - Shareholders' Deficit / Stock Activity	9 Months Ended
	Sep. 30, 2022
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	NOTE 10 SHAREHOLDERS DEFICIT / STOCK ACTIVITY The Company is authorized to issue an unlimited number of common shares and an unlimited number of special voting shares. Common shares have no stated par value. During the quarter end, 5,350,444 common shares was issued to former employee as settlement of employment related liability. During the year 2022, As of December 31, 2021, one 9, not As of December 31, 2021, During the period ended September 30, 2022,

Note 11 - Related Party Transac

Note 11 - Related Party Transactions	9 Months Ended
	Sep. 30, 2022
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	NOTE 11 RELATED PARTY TRANSACTIONS The Company has received loans from several related parties, as described above in Notes 6 8. A loan totaling $17,901 was made to Emergence Global as of December 31, 2020. July 2017 November 13, 2019. May 6, 202. There are advances of $1,229,328 and $1,179,328 to CEN Ukraine as of December 31, 2021 2020, 7. December 3, 2017, December 14, 2017, not April 14, 2022, not not During the years ended December 31, 2021 2020, December 31, 2021 2020, During the year ended December 31, 2021, During 2017, 10 2017 2026. No December 31, 2021. 25 As of December 31, 2021 2020, During 2021, December 31, 2021, As of December 31, 2021, The Company currently leases certain facilities and equipment under noncancelable operating lease agreements that expire at various dates through 2024. The Company also leased office space in Windsor, Ontario from RN Holdings Ltd. Under the lease agreement effective October 1, 2017, September 2022, August 1, 2020, no August 1, 2020. August 1, 2020 April 14, 2022, not December 31, 2021 December 31, 2021 2020 2021 2020, The operating lease liability as of December 31, 2021 2020 2021 2020, Jamaal Shaban (“Lessor”), cousin of Bill Chaaban, leased a property at 20 January 2017 4,000 five third October 2019. August 1, 2020, August 1, 2020 2020, The following is a schedule of future annual minimum rental payments required under operating leases with initial or remaining noncancelable lease terms in excess of one 12 December 31: Amount 2022 $ 119,543 2023 90,325 2024 61,897 2025 32,088 2026 32,088 Thereafter 24,066 Total lease payments $ 360,007 Less imputed interest 49,336 Present value of lease liability $ 310,671

Note 12 - Stock Based Compensat

Note 12 - Stock Based Compensation	9 Months Ended
	Sep. 30, 2022
Notes to Financial Statements
Share-Based Payment Arrangement [Text Block]	NOTE 12 STOCK BASED COMPENSATION Adoption of Equity Compensation Plan On November 29, 2017, 2017 On April 2, 2021, 2021 2021 2021 Equity Compensation Grants On November 30, 2017, one 36 November 2020. 36 November 2020. On April 17, 2020, three On August 27, 2020 September 25, 2020, two On April 2, 2021, 12 On July 13, 2021, two On September 7, 2022, Seven Employment Agreements On November 30, 2017, four ● Under the Employment Agreement with Bahige (Bill) Chaaban, President of the Company, Mr. Chaaban will receive compensation in the form of a base annual salary of $31,200 and a grant of 8,750,000 shares of restricted stock of the Company, of which 7,400,000 vested immediately and the remaining vested ratably each month over the next 36 November 2020. ● Under the Employment Agreement with Joseph Byrne, Chief Executive Officer of the Company, Mr. Byrne will receive compensation in the form of a base annual salary of $31,200 and a grant of 1,250,000 shares of restricted stock of the Company, of which 325,000 vested immediately and the remaining vesting ratably each month over the next 36 November 2020. November 13, 2019, April 2, 2020, not ● Under the Employment Agreement with Richard Boswell, Senior Executive Vice President and Chief Financial Officer of the Company, Mr. Boswell will receive compensation in the form of a base annual salary of $31,200 and a grant of 4,500,000 shares of restricted stock of the Company, of which 4,140,000 vested immediately and the remaining vested ratably each month over the next 36 November 2020. ● Under the Employment Agreement with Brian Payne, Vice President of the Company, Mr. Payne will receive compensation in the form of a base annual salary of $31,200 36 November 2020. On May 16, 2019, one 36 May 2022. On December 6, 2021, 36 December 2024. On April 2, 2021, On April 2, 2021, 2021 On April 2, 2021, 2021 On April 2, 2021, 2021 On April 2, 2021, 2021 On April 2, 2021, 2021 On April 2, 2021 June 25, 2021, 2021 On April 14, 2022, April 14, 2022. April 14, 2022. April 14, 2022. April 14, 2022. April 14, 2022. April 15, 2022. On April 19, 2022, June 2018. The foregoing resignations shall be referred to together herein as the “Resignations”. Subsequent to the effectiveness of the above Resignations, the above name persons no not Settlement Agreements with Departing Officers and Directors As reported by the Company on its Current Report on Form 8 April 19, 2022, April 14, 2022, April 14, 2022. April 14, 2022. April 14, 2022. April 14, 2022. April 14, 2022. April 15, 2022. no On April 19, 2022, November 30, 2017, April 14, 2022. may On April 19, 2022, May 21, 2019, April 14, 2022. may On April 19, 2022, December 6, 2021, April 14, 2022. On April 19, 2022, April 2, 2021, April 14, 2022. On April 19, 2022, November 30, 2017, April 15, 2022. Restricted Stock Awards Restricted stock awards relate to common shares that are subject to applicable securities laws and regulations as set forth in the RSAs and other equity compensation grants. The total grant-date fair value of the restricted shares granted through employment agreements and equity compensation grants was $29,885,063 and $13,013,241 as of December 31, 2021 2020, 2021 2020, April 5, 2021 April 5, 2021, With the exception of immediately vesting portions of awards, shares typically vest pro-rata over the requisite service period, which is generally three During 2021 2020, 2021 2020, Compensation expense, broken out by allocation, recognized in connection with the restricted stock awards was as follows for the years ended December 31: 2022 2021 Stock Based Compensation $ - $ 15,390,822 Professional fees - 1,172,000 Total $ - $ 16,562,822 Non-vested restricted stock award activity for the years ended September 30, 2022 2021 Weighted- Weighted- Average Average Grant Remaining Date Fair Contractual Number of Value Term Shares per Share (Years) Non-vested at December 31, 2021 1,925,000 $ 1.01 1.50 Granted 39,051,155 1.12 - Vested (36,559,545 ) 1.22 - Forfeited - - - Non-vested at September 30, 2022 4,416,610 $ 0.38 2.84 The fair value of the restricted stock grants was based on the valuation of a third April 5, 2021. April 5, 2021, December 31, 2021, December 2024. Restricted Stock Agreement with Lawrence Lehoux On August 29, 2022, Restricted Stock Agreement with Brian S. Payne On August 29, 2022, Restricted Stock Agreement with Donald Strilchuck On August 29, 2022, Restricted Stock Agreement with George Dragicevic On August 29, 2022, Restricted Stock Agreement with Harold Andre Aubrey de Lavenu On August 29, 2022, Restricted Stock Agreement with Jeffrey Thomas On August 29, 2022, Restricted Stock Agreement with Josef Tukacs On August 29, 2022, Employment Agreement with Lawrence Lehoux On August 26, 2022, September 1, 2022. 2021 five 5 thirty 30 no not thirty 30 no not not not not may, not not Employment Agreement with Brian S. Payne On August 26, 2022, September 1, 2022. five 5 thirty 30 no not thirty 30 no not not not not may, not not

Note 13 - Net Loss Per Share

Note 13 - Net Loss Per Share	9 Months Ended
	Sep. 30, 2022
Notes to Financial Statements
Earnings Per Share [Text Block]	NOTE 13 NET LOSS PER SHARE During periods when there is a net loss, all potentially dilutive shares are anti-dilutive and are excluded from the calculation of diluted net loss per share. Based on the Company’s application of the as converted and treasury stock methods, all common stock equivalents were excluded from the computation of diluted earnings per share due to net losses as of December 31, 2021 . 2020, 8, June 30, December 2021 2021 2020 Convertible debt 1,085,343 - Tesla agreement - 1,000,000 The following table shows the computation of basic and diluted earnings per share for 2021: Income Shares Per-Share (Numerator) (Denominator) Amount Basic EPS Income available to common stockholders $ 607,152 61,341,187 $ 0.00 Effect of Dilutive Securities Convertible debt - - - Diluted EPS Income available to common stockholders with assumed conversions $ 607,152 61,341,187 $ 0.00

Note 14 - Contingency

Note 14 - Contingency	9 Months Ended
	Sep. 30, 2022
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	NOTE 14 CONTINGENCY In connection with the distribution by Creative of CEN’s common stock on February 29, 2016 10 May 4, 2016 5 not

Note 15 - Fair Value Disclosure

Note 15 - Fair Value Disclosures	9 Months Ended
	Sep. 30, 2022
Notes to Financial Statements
Fair Value Disclosures [Text Block]	NOTE 15 FAIR VALUE DISCLOSURES Fair value is the price that would be received from the sale of an asset or paid to transfer a liability assuming an orderly transaction in the most advantageous market at the measurement date. U.S. GAAP establishes a hierarchical disclosure framework that prioritizes and ranks the level of observability of inputs used in measuring fair value. The fair value of the Company’s financial instruments are as follows: Fair Value Measured at Reporting Date Using Carrying Amount Level 1 Level 2 Level 3 Fair Value At September 30, 2022: Cash and cash equivalents $ 148,151 $ - $ 148,151 $ - $ 148,151 Note receivable – CEN Biotech Ukraine, LLC – related party $ 44,859 $ - $ - $ 44,859 $ 44,859 Advances to CEN Biotech Ukraine, LLC - related party $ 1,299,328 $ - $ - $ 1,299,328 $ 1,299,328 Loans payable $ 1,688,793 $ - $ - $ 1,688,793 $ 1,688,793 Loans payable – related parties $ 2,701,641 $ - $ - $ - $ - Convertible notes payable $ 760,480 $ - $ - $ 760,480 $ 760,480 Convertible notes payable – related parties $ 162,639 $ - $ - $ 162,639 $ 162,639 CEBA loan payable $ 30,648 $ - $ - $ 30,648 $ 30,648 Carrying Amount Level 1 Level 2 Level 3 Fair Value At December 31, 2021: Cash and cash equivalents $ 193,198 $ - $ 193,198 $ - $ 193,198 Note receivable – CEN Biotech Ukraine, LLC – related party $ 44,859 $ - $ - $ 44,859 $ 44,859 Advances to CEN Biotech Ukraine, LLC - related party $ 1,299,328 $ - $ - $ 1,299,328 $ 1,299,328 Loans payable $ 1,688,793 $ - $ - $ 1,688,793 $ 1,688,793 Loans payable – related parties $ 2,701,641 $ - $ - $ - $ - Convertible notes payable $ 643,330 $ - $ - $ 1,890,736 $ 1,890,736 Convertible notes payable – related parties $ 162,639 $ - $ - $ - $ - CEBA loan payable $ 31,552 $ - $ - $ 31,552 $ 31,552 The fair values of other receivables (including related accrued interest), note receivable - CEN Biotech Ukraine, LLC, and advances to Emergence Global and CEN Biotech Ukraine, LLC approximate carrying value due to the terms of the instruments. The fair value of the loans payable approximates carrying value due to the terms of such instruments and applicable interest rates. The fair value of convertible notes payable is based on the par value plus accrued interest through the date of reporting due to the terms of such instruments and interest rates. It is not The fair value of the patent acquisition liability is based upon the fair value of the common stock, which was obtained from a 3 rd April 5, 2021. April 5, 2021, 3 1 2021. October 7, 2021, 8.

Note 16 - Subsequent Events

Note 16 - Subsequent Events	9 Months Ended
	Sep. 30, 2022
Notes to Financial Statements
Subsequent Events [Text Block]	NOTE 16 SUBSEQUENT EVENTS On July 19, 2022, no On September 16, 2022, www.wordpresto.com September 28, 2022, 11:00

Significant Accounting Policies

Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Earnings Per Share, Policy [Policy Text Block]	Loss per Share Net loss per common share is computed pursuant to ASC 260 10 45. three September 30, 2022, 2021, not
Recent Developments, Policy [Policy Text Block]	Recent Developments In April 2021, September 8, 2022. no
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Adopted Accounting Pronouncements No three September 30, 2022. Recent Accounting Pronouncements Not In August 2020, 2020 06 December 15, 2023.

Note 3 - Advances to CEN Biot_2

Note 3 - Advances to CEN Biotech Ukraine and Acquisition of Clear Com Media (Tables)	9 Months Ended
	Sep. 30, 2022
Notes Tables
Schedule of Business Acquisitions, by Acquisition [Table Text Block]	Cash $ 259,470 Accounts receivable 210,536 Property and equipment 97,911 Other assets 244,540 Identifiable intangibles 456,855 Current financial liabilities (344,591 ) Other long-term liabilities (140,078 ) Total identifiable net assets 784,643 Goodwill 1,335,357 Net assets acquired $ 2,120,000
Business Acquisition, Pro Forma Information [Table Text Block]	Years Ended December 31, 2021 December 31, 2020 Revenue $ 1,305,985 $ 1,242,676 Operating expenses 20,437,863 3,720,279 Loss from operations (19,131,878 ) (2,477,603 ) Other income, net 57,949 16,950,653 (Loss) income before income taxes (19,073,929 14,473,050 Income tax expense (61,032 ) 32,892 Net (loss) income $ (19,012,897 $ 14,440,158 Net (Loss) Income Per Share Basic $ (0.43 ) $ 0.46 Diluted $ (0.43 ) $ 0.39 Weighted Average Number of Shares Outstanding Basic 44,488,649 31,264,072 Diluted 44,488,649 36,732,510

Note 4 - Intangible Assets (Tab

Note 4 - Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2022
Notes Tables
Schedule of Finite-Lived Intangible Assets [Table Text Block]	Estimated Useful Life 2022 2021 (years) Lighting patent $ 6,797,000 $ 6,797,000 16 Product technology 276,080 276,080 n/a Customer relationships 149,872 149,872 7 Capitalized software development costs 105,730 105,730 n/a Trade names 23,664 23,664 3 Total identifiable intangible assets 7,352,346 7,352,346 Less: Accumulated amortization 2,379,370 2,280,315 Net $ 4,972,976 $ 5,072,031

Note 5 - Loans Payable (Tables)

Note 5 - Loans Payable (Tables)	9 Months Ended
	Sep. 30, 2022
Notes Tables
Schedule of Short-Term Debt [Table Text Block]	2022 2021 Loans payable, on demand, to a private investor for the original amount of CAD 1,104,713 7 $ 871,398 $ 871,398 Loans payable in default to multiple private investors bearing an interest at rates of up to 12 June 2018 May 2021 592,395 592,395 Loan payable in default to an individual, issued April 13, 2018, with a 30-day maturity, bearing share interest of 4,000 April 16, 2022 100,000 100,000 Loan payable to Global Holdings International, LLC, which bears interest at 15 June 30, 2016 75,000 75,000 Loan payable to an individual, issued January 17, 2018 with a 30-day maturity, bearing share interest of 2,000 July 16, 2021 50,000 50,000 Mortgage payable to ARG & Pals, Inc., for the original amount of CAD 385,000 22 September 21, 2021 - - Total loans payable (all current) $ 1,688,793 $ 1,688,793

Note 6 - Loans Payable- Relat_2

Note 6 - Loans Payable- Related Party (Tables)	9 Months Ended
	Sep. 30, 2022
Notes Tables
Schedule of Loans Payable to Related Party [Table Text Block]	2022 2021 Loan payable in default due to the spouse of Bill Chaaban, former CEO of CEN, which bears an interest at 12 August 17, 2020 $ 1,388,122 $ 1,388,122 Loans payable in default to a former director of Creative, former parent company, bear interest at 10 December 31, 2018 601,500 601,500 Loan payable in default to R&D Labs Canada, Inc., whose president is Bill Chaaban, also the former CEO of CEN, bearing interest at 8 October 2, 2019 300,000 300,000 Loans payable in default to the spouse of Bill Chaaban, former CEO of CEN, for the original amounts of CAD 48,630 198,660 10 December 31, 2018 237,019 237,019 Loan payable to the spouse of Joseph Byrne, a 5 4,000 April 16, 2022 100,000 100,000 Loan payable to Alex Tarrabain, former CFO and Director of CEN, issued January 17, 2018 with a 30-day maturity, bearing share interest of 3,000 April 16, 2022 75,000 75,000 Loan payable to Joseph Byrne, a 5 2,000 - - Total loans payable – related party (all current) $ 2,701,641 $ 2,701,641

Note 7 - Convertible Notes (Tab

Note 7 - Convertible Notes (Tables)	9 Months Ended
	Sep. 30, 2022
Notes Tables
Schedule of Long-Term Debt Instruments [Table Text Block]	2022 2021 Convertible notes payable in default to multiple private investors, including certain notes in default, bearing interest at 5 363,767 May 2018 October 2021 $ 576,472 $ 576,472 Convertible notes payable with beneficial conversion features at original issuance to multiple private investors, bearing interest at 5 550,965 June 2022 December 2022 145,000 145,000 Convertible note payable, due on demand, for the original amount of CAD 1,104,713 7 335,833 - - Convertible note payable for the original amount of USD 70,000 8 65 35 70,000 - Poet Capital LLC 29,000 Sixth Street Lending LLC 53,750 Repayment (35,600 ) Total convertible notes payable 838,622 721,472 Less unamortized debt discount 78,142 78,142 Total convertible notes payable, net of unamortized debt discount 760,480 643,330 Less current portion 760,480 643,330 Convertible notes payable, less current portion $ - $ -

Note 8 - Convertible Notes - _2

Note 8 - Convertible Notes - Related Party (Tables)	9 Months Ended
	Sep. 30, 2022
Notes Tables
Schedule of Convertible Notes Payable to Related Party [Table Text Block]	2022 2021 Convertible notes, in default, due to Joseph Byrne, former President, CEO, and Member of the board of CEN, bearing interest at 12 76,123 August 17, 2020 $ 121,796 $ 121,796 Convertible notes with beneficial conversion features due to the parents of Jeffery Thomas, a Director of CEN, bearing interest at 5 94,488 May 24, 2022 48,000 48,000 Total convertible notes payable – related parties 169,796 169,796 Less unamortized debt discount 7,157 7,157 Total convertible notes payable - related parties (all current) $ 162,639 $ 162,639

Note 9 - Income Taxes (Tables)

Note 9 - Income Taxes (Tables)	9 Months Ended
	Sep. 30, 2022
Notes Tables
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	2022 2021 Deferred tax asset - net operating losses $ 8,300,000 $ 3,400,000 Deferred tax asset valuation allowance (8,300,000 ) (3,400,000 ) Net deferred tax asset $ - $ - December 31, 2021 Deferred tax assets SR&ED credits $ 39,464 Deferred tax liabilities Property and equipment (11,357 ) Intangible assets, including goodwill (25,387 ) Total deferred tax liabilities (36,744 ) Net deferred tax asset $ 2,720
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	December 31, 2021 Current $ (33,621 ) Deferred (2,735 ) Net income tax benefit $ (36,356 )
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	2021 2020 Growth Digital Total Growth Digital Total Income tax (benefit) expense at statutory rate of 26.5% $ (5,020,280 ) $ 1,177 $ (5,019,103 ) $ 3,776,156 $ - $ 3,776,156 Valuation allowance 5,020,280 5,020,280 (3,776,156 ) - (3,776,156 ) SR&ED credits - (19,198 ) (19,198 ) - - - Other - (18,335 ) (18,335 ) - - - Income tax benefit $ - $ (36,356 ) $ (36,356 ) $ - $ - $ -

Note 11 - Related Party Trans_2

Note 11 - Related Party Transactions (Tables)	9 Months Ended
	Sep. 30, 2022
Notes Tables
Lessee, Operating Lease, Liability, Maturity [Table Text Block]	Amount 2022 $ 119,543 2023 90,325 2024 61,897 2025 32,088 2026 32,088 Thereafter 24,066 Total lease payments $ 360,007 Less imputed interest 49,336 Present value of lease liability $ 310,671

Note 12 - Stock Based Compens_2

Note 12 - Stock Based Compensation (Tables)	9 Months Ended
	Sep. 30, 2022
Notes Tables
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Table Text Block]	2022 2021 Stock Based Compensation $ - $ 15,390,822 Professional fees - 1,172,000 Total $ - $ 16,562,822
Nonvested Restricted Stock Shares Activity [Table Text Block]	Weighted- Weighted- Average Average Grant Remaining Date Fair Contractual Number of Value Term Shares per Share (Years) Non-vested at December 31, 2021 1,925,000 $ 1.01 1.50 Granted 39,051,155 1.12 - Vested (36,559,545 ) 1.22 - Forfeited - - - Non-vested at September 30, 2022 4,416,610 $ 0.38 2.84

Note 13 - Net Loss Per Share (T

Note 13 - Net Loss Per Share (Tables)	9 Months Ended
	Sep. 30, 2022
Notes Tables
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]	2021 2020 Convertible debt 1,085,343 - Tesla agreement - 1,000,000
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Income Shares Per-Share (Numerator) (Denominator) Amount Basic EPS Income available to common stockholders $ 607,152 61,341,187 $ 0.00 Effect of Dilutive Securities Convertible debt - - - Diluted EPS Income available to common stockholders with assumed conversions $ 607,152 61,341,187 $ 0.00

Note 15 - Fair Value Disclosu_2

Note 15 - Fair Value Disclosures (Tables)	9 Months Ended
	Sep. 30, 2022
Notes Tables
Fair Value, by Balance Sheet Grouping [Table Text Block]	Fair Value Measured at Reporting Date Using Carrying Amount Level 1 Level 2 Level 3 Fair Value At September 30, 2022: Cash and cash equivalents $ 148,151 $ - $ 148,151 $ - $ 148,151 Note receivable – CEN Biotech Ukraine, LLC – related party $ 44,859 $ - $ - $ 44,859 $ 44,859 Advances to CEN Biotech Ukraine, LLC - related party $ 1,299,328 $ - $ - $ 1,299,328 $ 1,299,328 Loans payable $ 1,688,793 $ - $ - $ 1,688,793 $ 1,688,793 Loans payable – related parties $ 2,701,641 $ - $ - $ - $ - Convertible notes payable $ 760,480 $ - $ - $ 760,480 $ 760,480 Convertible notes payable – related parties $ 162,639 $ - $ - $ 162,639 $ 162,639 CEBA loan payable $ 30,648 $ - $ - $ 30,648 $ 30,648 Carrying Amount Level 1 Level 2 Level 3 Fair Value At December 31, 2021: Cash and cash equivalents $ 193,198 $ - $ 193,198 $ - $ 193,198 Note receivable – CEN Biotech Ukraine, LLC – related party $ 44,859 $ - $ - $ 44,859 $ 44,859 Advances to CEN Biotech Ukraine, LLC - related party $ 1,299,328 $ - $ - $ 1,299,328 $ 1,299,328 Loans payable $ 1,688,793 $ - $ - $ 1,688,793 $ 1,688,793 Loans payable – related parties $ 2,701,641 $ - $ - $ - $ - Convertible notes payable $ 643,330 $ - $ - $ 1,890,736 $ 1,890,736 Convertible notes payable – related parties $ 162,639 $ - $ - $ - $ - CEBA loan payable $ 31,552 $ - $ - $ 31,552 $ 31,552

Note 2 - Going Concern Uncert_2

Note 2 - Going Concern Uncertainty / Management Plans (Details Textual) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Retained Earnings (Accumulated Deficit), Total	$ (46,991,528)	$ (45,964,183)

Note 3 - Advances to CEN Biot_3

Note 3 - Advances to CEN Biotech Ukraine and Acquisition of Clear Com Media (Details Textual) - USD ($)		3 Months Ended	6 Months Ended	12 Months Ended
	Jul. 09, 2021	Sep. 30, 2021	Jul. 09, 2021	Dec. 31, 2021	Sep. 30, 2022	Dec. 31, 2020	Dec. 02, 2017
Stock Issued During Period, Value, Acquisitions		$ 2,120,000
Finite-Lived Intangible Assets, Accumulated Amortization		2,280,315			$ 2,379,370
Clear Com Media, Inc [Member]
Stock Issued During Period, Shares, Acquisitions (in shares)	4,000,000
Stock Issued During Period, Value, Acquisitions	$ 2,120,000
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Accounts Receivable				$ 8,000
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Intangibles				(168,000)
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Financial Liabilities				23,000
Goodwill, Purchase Accounting Adjustments				184,000
Finite-lived Intangible Assets Acquired			$ 456,855
Clear Com Media, Inc [Member] | General and Administrative Expense [Member]
Business Combination, Acquisition Related Costs	$ 80,000
Clear Com Media, Inc [Member] | Minimum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	3 years
Clear Com Media, Inc [Member] | Maximum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	7 years
Clear Com Media, Inc [Member] | Scenario, Adjustment [Member]
Finite-Lived Intangible Assets, Accumulated Amortization		$ 15,000
CEN Biotech Ukraine [Member]
Due from Related Parties, Total				$ 1,229,328	$ 1,229,328	$ 1,179,328
Percentage of Related Party's Equity Interest Owned by Director							51%
CEN Biotech Ukraine [Member] | Usamakh Saadikh [Member]
Percentage of Related Party's Equity Interest Owned by Director					25.50%
Ownership Percentage					49%

Note 3 - Acquisition of Clear C

Note 3 - Acquisition of Clear Com Media, Inc - Estimate of Assets Acquired and Liabilities Assumed (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Goodwill	$ 1,276,482	$ 1,314,134
Clear Com Media, Inc [Member]
Cash	259,470
Accounts receivable	210,536
Property and equipment	97,911
Other assets	244,540
Identifiable intangibles	456,855
Current financial liabilities	(344,591)
Other long-term liabilities	(140,078)
Total identifiable net assets	784,643
Goodwill	1,335,357
Net assets acquired	$ 2,120,000

Note 3 - Acquisition of Clear_2

Note 3 - Acquisition of Clear Com Media, Inc - Proforma Results of Operations (Details) - Clear Com Media, Inc [Member] - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Revenue	$ 1,305,985	$ 1,242,676
Operating expenses	20,437,863	3,720,279
Loss from operations	(19,131,878)	(2,477,603)
Other income, net	57,949	16,950,653
(Loss) income before income taxes	(19,073,929)	14,473,050
Income tax expense	(61,032)	32,892
Net (loss) income	$ (19,012,897)	$ 14,440,158
Basic (in dollars per share)	$ (0.43)	$ 0.46
Diluted (in dollars per share)	$ (0.43)	$ 0.39
Diluted (in shares)	44,488,649	36,732,510

Note 4 - Intangible Assets (Det

Note 4 - Intangible Assets (Details Textual) - USD ($)				1 Months Ended	7 Months Ended	12 Months Ended
	Oct. 07, 2021	Apr. 03, 2019	Sep. 12, 2016	Mar. 31, 2018	Sep. 30, 2018	Dec. 31, 2021	Dec. 31, 2020	Sep. 30, 2022	Jul. 09, 2021
Stock Issued During Period, Value, Purchase of Assets				$ 5
Development of Acquired Technology, Annual Compensation for Specialist			$ 200,000
Noncash or Part Noncash Acquisition, Noncash Consideration, Liability Incurred		$ 4,380,000
Contingent Consideration Classified as Equity, Fair Value Disclosure							$ 1,380,000	$ 1,380,000
Impairment of Real Estate						$ 0	$ 0
Tesla Digital Transaction [Member]
Stock Issued During Period, Value, Purchase of Assets	$ 2,042,500
Stock Issued During Period, Shares, Purchase of Assets (in shares)	5,000,000
Stock Issued During Period, Purchase of Assets, Expense	$ 1,634,000
Asset Acquisition, Liabilities Assumed	302,186
Gain (Loss) on Settlement of Lighting Patent Purchase, Including Shares Issued	$ (1,331,814)
Tesla Digital [Member]
Stock Issued During Period, Shares, Purchase of Assets (in shares)					1,000,000
Patented Technology [Member]
Stock Issued During Period, Value, Purchase of Assets			5,000,000
Noncash or Part Noncash Acquisition, Noncash Consideration, Carrying Value of Properties to be Transferred			2,161,467
Noncash or Part Noncash Acquisition, Noncash Consideration, Original Cost of Property Transferred			$ 202,666
Lighting Patent [Member]
Finite-Lived Intangible Asset, Expected Amortization, Year One						$ 424,812
Finite-Lived Intangible Asset, Expected Amortization, Year Eleven								$ 283,215
Customers Relationships and Trade Names [Member]
Finite-Lived Intangible Asset, Expected Amortization, Year One									$ 29,300
Finite-Lived Intangible Asset, Expected Amortization, Year Four									25,400
Finite-Lived Intangible Asset, Expected Amortization, Year Five									21,400
Finite-Lived Intangible Asset, Expected Amortization, Year Seven									$ 32,100

Note 4 - Intangible Assets - In

Note 4 - Intangible Assets - Intangible Assets (Details) - USD ($)	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2022
Finite-lived intangible assets, gross	$ 7,352,346	$ 7,352,346
Less: Accumulated amortization	2,280,315	2,379,370
Net	5,072,031	4,972,976
Lighting Patent [Member]
Finite-lived intangible assets, gross	$ 6,797,000	6,797,000
Finite-Lived Intangible Asset, Useful Life (Year)	16 years
Technology-Based Intangible Assets [Member]
Finite-lived intangible assets, gross	$ 276,080	276,080
Customer Relationships [Member]
Finite-lived intangible assets, gross	$ 149,872	149,872
Finite-Lived Intangible Asset, Useful Life (Year)	7 years
Computer Software, Intangible Asset [Member]
Finite-lived intangible assets, gross	$ 105,730	105,730
Trade Names [Member]
Finite-lived intangible assets, gross	$ 23,664	$ 23,664
Finite-Lived Intangible Asset, Useful Life (Year)	3 years

Note 5 - Loans Payable (Details

Note 5 - Loans Payable (Details Textual)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Sep. 30, 2022 USD ($) shares	Sep. 30, 2021 USD ($)	Dec. 31, 2021 USD ($) shares	Dec. 31, 2020 USD ($) shares	Dec. 31, 2021 CAD ($)
Stock Issued During Period, Shares, New Issues (in shares) | shares			33,000
Interest Expense, Debt, Total	$ 15,135	$ 71,567	$ 81,237	$ 365,170
Stock Issued During Period, Value, New Issues		23,673
Canada Emergency Wage and Canada Emergency Rent Subsidies [Member]
Government Assistance, Amount					$ 171,078
CEBA, Loan Payable [Member]
Unsecured Long-Term Debt, Noncurrent					$ 31,552		$ 40,000
Debt Instrument, Interest Rate, Stated Percentage					5%		5%
Debt Instrument, Principal Increase if not Repaid by Specified Date					$ 15,776		$ 20,000
Short-term Loan Payable to Private Investors [Member]
Debt Instrument, Convertible, Beneficial Conversion Feature					$ 1,463,793
Debt Instrument, Convertible, Number of Equity Instruments					677,955
Debt Instrument, Interest Rate, Stated Percentage	7%		7%		7%		7%
Additional Paid-in Capital [Member]
Stock Issued During Period, Value, New Issues		$ 23,673
Individual Lenders [Member]
Stock Issued During Period, Shares, New Issues (in shares) | shares					62,000	72,000
Stock Issued During Period, Shares, New Issues, Not yet Recognized (in shares) | shares					10,000
Stock Issued During Period, Value, New Issues, Not yet Recognized					$ 4,012
Interest Expense, Debt, Total					57,876	$ 63,720
Individual Lenders [Member] | Additional Paid-in Capital [Member]
Stock Issued During Period, Value, New Issues					$ 53,864	63,720
Global Holdings International, LLC [Member]
Derecognition of Debt, Amount						9,600,000
Derecognition of Debt, Accrued Interest, Amount						$ 11,579,043

Note 5 - Loans Payable - Loans

Note 5 - Loans Payable - Loans Payable (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Loan payable	$ 1,688,793	$ 1,688,793
Loan payable	1,688,793	1,688,793
Short-term Loan Payable to Private Investors [Member]
Loan payable	871,398	871,398
Loan payable	871,398	871,398
Short-term Loan Payable to Multiple Investors [Member]
Loan payable	592,395	592,395
Loan payable	592,395	592,395
Second Short-term Loan Payable to an Individual [Member]
Loan payable	100,000	100,000
Loan payable	100,000	100,000
Short-term Loan Payable to Global Holdings International, LLC [Member]
Loan payable	75,000	75,000
Loan payable	75,000	75,000
Short-term Loan Payable to an Individual [Member]
Loan payable	50,000	50,000
Loan payable	50,000	50,000
Short-term Mortgage Payable to ARG & Pals, Inc. [Member]
Loan payable	0	0
Loan payable	$ 0	$ 0

Note 5 - Loans Payable - Loan_2

Note 5 - Loans Payable - Loans Payable (Details) (Parentheticals) - CAD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Short-term Loan Payable to Private Investors [Member]
Original Amount	$ 1,104,713	$ 1,104,713
Interest Rate	7%	7%
Short-term Loan Payable to Multiple Investors [Member]
Interest Rate	12%	12%
Maturity Date, start	Jun. 01, 2018	Jun. 01, 2018
Maturity Date, end	May 31, 2021	May 31, 2021
Second Short-term Loan Payable to an Individual [Member]
Share Interest (in shares)	4,000	4,000
Maturity date	Apr. 16, 2022	Apr. 16, 2022
Short-term Loan Payable to Global Holdings International, LLC [Member]
Interest Rate	15%	15%
Maturity date	Jun. 30, 2016	Jun. 30, 2016
Short-term Loan Payable to an Individual [Member]
Share Interest (in shares)	2,000	2,000
Maturity date	Jul. 16, 2021	Jul. 16, 2021
Short-term Mortgage Payable to ARG & Pals, Inc. [Member]
Original Amount	$ 385,000	$ 385,000
Interest Rate	22%	22%
Maturity date	Sep. 21, 2021	Sep. 21, 2021

Note 6 - Loans Payable- Relat_3

Note 6 - Loans Payable- Related Party (Details Textual) - 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	Dec. 31, 2020
Interest Expense, Related Party	$ 23,663	$ 101,845	$ 128,020	$ 338,495
Stock Issued During Period, Shares, New Issues (in shares)			33,000
Stock Issued During Period, Value, New Issues		$ 23,673
Related Parties Lenders [Member]
Stock Issued During Period, Shares, New Issues (in shares)			33,000		96,000
Stock Issued During Period, Value, New Issues			$ 174,950		$ 74,757
Loans Payable to Related Party [Member]
Interest Payable, Related Party					671,665	$ 568,969
Interest Expense, Related Party					$ 189,182	$ 202,640

Note 6 - Loans Payable - Relate

Note 6 - Loans Payable - Related Party - Loans Payable to Related Parties (Details) - Loans Payable to Related Party [Member] - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Long-term Debt	$ 2,701,641	$ 2,701,641
Mr. Chaaban [Member]
Long-term Debt	1,388,122	1,388,122
Creative Edge [Member]
Long-term Debt	601,500	601,500
R&D Labs Canada, Inc [Member]
Long-term Debt	300,000	300,000
Bill Chaaban, President of Cen Biotech [Member]
Long-term Debt	237,019	237,019
Spouse of Joseph Byrne, CEO of CEN Biotech [Member]
Long-term Debt	100,000	100,000
Director, Alex Tarrabain [Member]
Long-term Debt	75,000	75,000
Joseph Byrne [Member]
Long-term Debt	$ 0	$ 0

Note 6 - Loans Payable - Rela_2

Note 6 - Loans Payable - Related Party - Loans Payable to Related Parties (Details) (Parentheticals)	9 Months Ended	12 Months Ended
	Sep. 30, 2022 USD ($) shares	Dec. 31, 2021 USD ($) shares	Sep. 30, 2022 CAD ($) shares	Dec. 31, 2021 CAD ($) shares
Joseph Byrne [Member]
Related Party Interest		5%		5%
Loans Payable to Related Party [Member] | Mr. Chaaban [Member]
Interest Rate	12%	12%	12%	12%
Maturity date	Aug. 17, 2020	Aug. 17, 2020
Loans Payable to Related Party [Member] | Creative Edge [Member]
Interest Rate	10%	10%	10%	10%
Maturity date	Dec. 31, 2018	Dec. 31, 2018
Loans Payable to Related Party [Member] | R&D Labs Canada, Inc [Member]
Interest Rate	8%	8%	8%	8%
Maturity date	Oct. 02, 2019	Oct. 02, 2019
Loans Payable to Related Party [Member] | Bill Chaaban, President of Cen Biotech [Member]
Interest Rate	10%	10%	10%	10%
Maturity date	Dec. 31, 2018	Dec. 31, 2018
Original Amount	$ 198,660	$ 198,660	$ 48,630	$ 48,630
Loans Payable to Related Party [Member] | Spouse of Joseph Byrne, CEO of CEN Biotech [Member]
Maturity date	Apr. 16, 2022	Apr. 16, 2022
Share Interest (in shares)	4,000	4,000	4,000	4,000
Related Party Interest	5%	5%	5%	5%
Loans Payable to Related Party [Member] | Director, Alex Tarrabain [Member]
Maturity date	Apr. 16, 2022	Apr. 16, 2022
Share Interest (in shares)	3,000	3,000	3,000	3,000
Loans Payable to Related Party [Member] | Joseph Byrne [Member]
Share Interest (in shares)	2,000	2,000	2,000	2,000
Related Party Interest	5%	5%	5%	5%

Note 7 - Convertible Notes (Det

Note 7 - Convertible Notes (Details Textual)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2022 USD ($)	Jun. 30, 2022 USD ($)	Sep. 30, 2022 USD ($) shares	Sep. 30, 2021 USD ($)	Dec. 31, 2021 USD ($) shares	Dec. 31, 2020 USD ($)
Proceeds from Convertible Debt			$ 152,750	$ 412,830
Conversion of Convertible Notes into Common Stock [Member]
Debt Conversion, Original Debt, Amount			$ 100,000		$ 5,173,785
Debt Conversion, Converted Instrument, Shares Issued (in shares) | shares			416,667		3,488,883
Convertible Debt Payable to Non-related Party [Member]
Debt Instrument, Convertible, Beneficial Conversion Feature					$ 180,098
Convertible Debt [Member]
Debt Instrument, Convertible, Beneficial Conversion Feature			$ 0	$ 111,306		$ 0
Debt Instrument, Convertible, Number of Equity Instruments			363,767		914,732
Debt Instrument, Debt Default, Amount	$ 576,472		$ 576,472
Proceeds from Convertible Debt	$ 82,750	$ 70,000

Note 7 - Convertible Notes - Co

Note 7 - Convertible Notes - Convertible Notes (Details) - Convertible Debt [Member] - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Long-term Debt, gross	$ 838,622	$ 721,472
Long-term Debt, gross	838,622	721,472
Repayment	35,600
Less unamortized debt discount	78,142	78,142
Long-term Debt	760,480	643,330
Less current portion	760,480	643,330
Convertible notes payable, less current portion	0	0
Convertible Notes 1[Member]
Long-term Debt, gross	576,472	576,472
Long-term Debt, gross	576,472	576,472
Convertible Notes 2 [Member]
Long-term Debt, gross	145,000	145,000
Long-term Debt, gross	145,000	145,000
Convertible Notes 3 [Member]
Long-term Debt, gross	0	0
Long-term Debt, gross	0	0
Convertible Notes 4 [Member]
Long-term Debt, gross	70,000	0
Long-term Debt, gross	70,000	0
Convertible Notes, Poet Capital Llc [Member]
Long-term Debt, gross	29,000
Long-term Debt, gross	29,000
Convertible Notes, Sixth Street Lending Llc [Member]
Long-term Debt, gross	53,750
Long-term Debt, gross	$ 53,750

Note 7 - Convertible Notes - _2

Note 7 - Convertible Notes - Convertible Notes (Details) (Parentheticals) - Convertible Debt [Member]	9 Months Ended	12 Months Ended
	Sep. 30, 2022 USD ($)	Dec. 31, 2021 USD ($)	Sep. 30, 2022 CAD ($)	Dec. 31, 2021 CAD ($)
Conversion Rights	363,767	914,732
Convertible Notes 1[Member]
Interest Rate	5%	5%	5%	5%
Conversion Rights	363,767	363,767
Maturity Date, start	May 01, 2018	May 01, 2018
Maturity Date, end	Oct. 31, 2021	Oct. 31, 2021
Convertible Notes 2 [Member]
Interest Rate	5%	5%	5%	5%
Conversion Rights	550,965	550,965
Maturity Date, start	Jun. 01, 2022	Jun. 01, 2022
Maturity Date, end	Dec. 31, 2022	Dec. 31, 2022
Convertible Notes 3 [Member]
Interest Rate	7%	7%	7%	7%
Conversion Rights	335,833	335,833
Original Amount			$ 1,104,713	$ 1,104,713
Convertible Notes 4 [Member]
Interest Rate	8%	8%	8%	8%
Original Amount	$ 70,000	$ 70,000
Discount rate	35%	35%
Variable conversion price	65%	65%

Note 8 - Convertible Notes - _3

Note 8 - Convertible Notes - Related Party (Details Textual)		3 Months Ended		6 Months Ended	9 Months Ended		12 Months Ended
	Aug. 14, 2022 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Jun. 30, 2022 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Interest Expense, Related Party		$ 23,663	$ 101,845		$ 128,020	$ 338,495
Convertible Debt Payable to Related Party [Member]
Interest Payable, Related Party		2,005,735			2,005,735		$ 1,361,689
Interest Expense, Related Party				$ 229,318			229,318
Debt Instrument, Convertible, Beneficial Conversion Feature							18,141	$ 0
Long-term Debt, Total		$ 162,639			$ 162,639		$ 162,639
Convertible Debt Payable to Related Party [Member] | Joseph Byrne [Member]
Debt Instrument, Convertible, Number of Equity Instruments					76,123		76,123
Convertible Debt Payable to Related Party Reclassified to Private Investor [Member]
Debt Instrument, Convertible, Number of Equity Instruments	76,123						170,611
Debt Instrument, Debt Default, Amount	$ 121,796
Convertible Debt Payable to Related Party Reclassified to Private Investor [Member] | Joseph Byrne [Member]
Debt Instrument, Convertible, Number of Equity Instruments							63,997
Long-term Debt, Total							$ 102,395

Note 8 - Convertible Notes Paya

Note 8 - Convertible Notes Payable - Related Parties - Convertible Notes Payable to Related Parties (Details) - Convertible Debt Payable to Related Party [Member] - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Long-term Debt, gross	$ 169,796	$ 169,796
Less unamortized debt discount	7,157	7,157
Long-term Debt	162,639	162,639
Joseph Byrne [Member]
Long-term Debt, gross	121,796	121,796
Jeff Thomas [Member]
Long-term Debt, gross	$ 48,000	$ 48,000

Note 8 - Convertible Notes Pa_2

Note 8 - Convertible Notes Payable - Related Parties - Convertible Notes Payable to Related Parties (Details) (Parentheticals) - Convertible Debt Payable to Related Party [Member]	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Joseph Byrne [Member]
Interest Rate	12%	12%
Conversion Rights	76,123	76,123
Maturity date	Aug. 17, 2020	Aug. 17, 2020
Jeff Thomas [Member]
Interest Rate	5%	5%
Conversion Rights	94,488	94,488
Maturity date	May 24, 2022	May 24, 2022

Note 9 - Income Taxes (Details

Note 9 - Income Taxes (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Sep. 30, 2022
Operating Loss Carryforwards			$ 46,991,528
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	$ 4,900,000	$ 3,400,000

Note 9 - income Taxes - Schedul

Note 9 - income Taxes - Schedule of Deferred Tax Assets (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Deferred tax asset - net operating losses	$ 8,300,000	$ 3,400,000
Deferred tax asset valuation allowance	(8,300,000)	(3,400,000)
Net deferred tax asset	$ 0	0
Deferred tax assets
SR&ED credits		39,464
Deferred tax liabilities
Property and equipment		(11,357)
Intangible assets, including goodwill		(25,387)
Total deferred tax liabilities		(36,744)
Net deferred tax asset		$ 2,720

Note 9 - Income Taxes - The Tax

Note 9 - Income Taxes - The Tax Benefit for CCM Income Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Current	$ (33,621)
Deferred	(2,735)
Net income tax benefit	$ (36,356)	$ 0

Note 9 - Income Taxes - Reconci

Note 9 - Income Taxes - Reconciliation of Effective Tax Rate (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Income tax (benefit) expense at statutory rate of 26.5%	$ (5,019,103)	$ 3,776,156
Valuation allowance	5,020,280	(3,776,156)
SR&ED credits	(19,198)	0
Other	(18,335)	0
Income tax benefit	(36,356)	0
Growth [Member]
Income tax (benefit) expense at statutory rate of 26.5%	(5,020,280)	3,776,156
Valuation allowance	5,020,280	(3,776,156)
SR&ED credits	0	0
Other	0	0
Income tax benefit	0	0
Digital [Member]
Income tax (benefit) expense at statutory rate of 26.5%	1,177	0
Valuation allowance		0
SR&ED credits	(19,198)	0
Other	(18,335)	0
Income tax benefit	$ (36,356)	$ 0

Note 9 - Income Taxes - Recon_2

Note 9 - Income Taxes - Reconciliation of Effective Tax Rate (Details) (Parentheticals)	12 Months Ended
	Dec. 31, 2020
income tax	26.50%

Note 10 - Shareholders' Defic_2

Note 10 - Shareholders' Deficit / Stock Activity (Details Textual) - $ / shares $ / shares in Thousands	3 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2022	Dec. 31, 2021
Common Stock, No Par Value (in dollars per share)	$ 0	$ 0	$ 0
Stock Issued During Period, Shares, Employment Settlement Agreement (in shares)	5,350,444
Stock Issued During Period, Shares, New Issues (in shares)		33,000
Common Stock, Earned (in shares)			10,000
Common Stock, Capital Shares Reserved for Future Issuance (in shares)			1,085,343
Unregistered Common Stock [Member]
Stock Issued During Period, Shares, Employee Agreements and the Conversion of Debt to Equity. (in shares)	2,186,703

Note 11 - Related Party Trans_3

Note 11 - Related Party Transactions (Details Textual)				1 Months Ended	9 Months Ended	12 Months Ended
	Sep. 01, 2022 CAD ($)	Aug. 01, 2020 USD ($) shares	Oct. 01, 2017 CAD ($)	Jan. 31, 2017 CAD ($)	Oct. 01, 2022 CAD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)	Dec. 31, 2017 USD ($)	Sep. 30, 2022 USD ($)	Dec. 14, 2017	Dec. 02, 2017
Notes Receivable, Related Parties, Current						$ 0			$ 0
Accounts Payable, Related Parties, Current						101,422			55,066
Operating Lease, Liability, Total						310,671	$ 164,997
Operating Lease, Expense						$ 46,000	35,000
Operating Lease, Weighted Average Discount Rate, Percent						6.76%
Operating Lease, Weighted Average Remaining Lease Term (Year)						4 years 4 months 24 days
Operating Lease, Right-of-Use Asset						$ 138,103			95,432
Leases Office Space from R&D Labs Canada, Inc [Member]
Operating Lease, Monthly Rent	$ 3,390		$ 2,608
Operating Lease, Impairment Loss		$ 146,795
Operating Lease, Liability, Total						177,686	164,997
Operating Lease, Expense						$ 13,000	35,000
Lease Arrangement, 20 North Rear Road [Member]
Operating Lease, Monthly Rent				$ 4,000
Operating Lease, Liability, Total		$ 45,118
Lessee, Operating Lease, Term of Contract (Year)				5 years
Stock Issued During Period, Shares, Issued for Settlement of Lease Termination (in shares) | shares		36,500
Stock Issued During Period, Value, Issued for Settlement of Lease Termination		$ 50,700
Operating Lease, Right-of-Use Asset		$ 48,110
Lessee, Operating Lease, Discount Rate		8%
Gain (Loss) on Termination of Lease		$ 53,692
Lease Arrangement, 20 North Rear Road [Member] | General and Administrative Expense [Member]
Operating Lease, Expense		$ 20,000
Minimum [Member]
Operating Lease, Monthly Rent					$ 844
Maximum [Member]
Operating Lease, Monthly Rent					$ 5,595
CEN Biotech Ukraine [Member] | XN Pharma [Member]
Ownership Percentage										49%
CEN Biotech Ukraine [Member]
Percentage of Related Party's Equity Interest Owned by Director										25.50%
Business Acquisition, Percentage of Voting Interests Acquired										51%
Emergence Global [Member]
Notes Receivable, Related Parties, Current							17,901
Joseph Byrne [Member]
Percentage of Related Party's Equity Interest Owned						5%
CEN Biotech Ukraine [Member]
Due from Related Parties, Total						$ 1,229,328	1,179,328		$ 1,229,328
Percentage of Related Party's Equity Interest Owned by Director											51%
CEN Biotech Ukraine [Member] | Equipment Sold to Related Party in Exchange for Note Receivable [Member]
Adjustments to Additional Paid in Capital, Dividends in Excess of Retained Earnings								$ 255,141
Notes Receivable, Related Parties								44,859
Board Members and Officers [Member] | Consulting Fees [Member]
Related Party Transaction, Amounts of Transaction						188,718	124,800
Due to Related Parties, Total						518,918	$ 330,200
Chief Technology Officer [Member] | Payoll Expenses [Member]
Related Party, General and Administrative Expenses						94,553
R&D Labs Canada, Inc [Member] | Purchased Equipment in Exchange for Note Payable [Member]
Notes Payable, Related Parties								$ 300,000
Director, Joe Byrne [Member] | Advances Made to the Company [Member]
Accounts Payable, Related Parties, Current						8,347
The Chief Financial Officer, Alex Tarrabain [Member]
Accounting Advisory Services, Fees						13,320
The Chief Financial Officer, Alex Tarrabain [Member] | Reimbursable Expenses [Member]
Accounts Payable, Related Parties, Current						30,795
The Chief Technology Officer, Lawrence Lehoux [Member] | Reimbursable Expenses [Member]
Accounts Payable, Related Parties, Current						$ 48,960

Note 11 - Related Party Trans_4

Note 11 - Related Party Transactions - Future Minimum Operating Lease Payments (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
2022	$ 119,543
2023	90,325
2024	61,897
2025	32,088
2026	32,088
Thereafter	24,066
Total lease payments	360,007
Less imputed interest	49,336
Present value of lease liability	$ 310,671	$ 164,997

Note 12 - Stock Based Compens_3

Note 12 - Stock Based Compensation (Details Textual) - USD ($)

3 Months Ended

9 Months Ended

12 Months Ended

Sep. 07, 2022

Aug. 29, 2022

Aug. 26, 2022

Apr. 19, 2022

Dec. 06, 2021

Jul. 13, 2021

Jun. 25, 2021

Apr. 02, 2021

Aug. 27, 2020

Apr. 17, 2020

Apr. 02, 2020

May 16, 2019

Nov. 30, 2017

Sep. 30, 2021

Jun. 25, 2021

Sep. 30, 2022

Dec. 31, 2021

Dec. 31, 2020

Nov. 29, 2017

Common Stock, Capital Shares Reserved for Future Issuance (in shares)

1,085,343

Stock Issued During Period, Shares, Issued for Services (in shares)

1,390,000

500,000

162,500

225,000

Stock Issued During Period, Value, Issued for Services

$ 162,000

$ 275,000

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value

$ 16,562,822

$ 1,237,250

Share-based Payment Arrangement, Nonvested Award, Excluding Option, Cost Not yet Recognized, Amount

$ 738,250

President [Member]

Employment Agreement, Base Annual Salary

$ 31,200

Employment Agreement, Compensation, Shares of Restricted Stock (in shares)

8,750,000

President [Member] | Vested Immediately [Member]

Employment Agreement, Compensation, Shares of Restricted Stock (in shares)

7,400,000

Chief Executive Officer [Member]

Employment Agreement, Base Annual Salary

$ 31,200

Employment Agreement, Compensation, Shares of Restricted Stock (in shares)

1,250,000

Accrued Salaries

$ 58,500

Number of Restricted Shares to settle Accrued Salaries (in shares)

337,500

Chief Executive Officer [Member] | Vested Immediately [Member]

Employment Agreement, Compensation, Shares of Restricted Stock (in shares)

325,000

Senior Executive Vice President and Chief Financial Officer [Member]

Employment Agreement, Base Annual Salary

$ 31,200

Employment Agreement, Compensation, Shares of Restricted Stock (in shares)

4,500,000

Senior Executive Vice President and Chief Financial Officer [Member] | Vested Immediately [Member]

Employment Agreement, Compensation, Shares of Restricted Stock (in shares)

4,140,000

Vice President [Member]

Employment Agreement, Base Annual Salary

$ 31,200

Employment Agreement, Compensation, Shares of Restricted Stock (in shares)

750,000

Vice President [Member] | Vested Immediately [Member]

Employment Agreement, Compensation, Shares of Restricted Stock (in shares)

300,000

Chief Financial Officer [Member]

Employment Agreement, Base Annual Salary

$ 31,200

Employment Agreement, Compensation, Shares of Restricted Stock (in shares)

1,250,000

Chief Financial Officer [Member] | Vested Immediately [Member]

Employment Agreement, Compensation, Shares of Restricted Stock (in shares)

350,000

Senior Vice President of Deals and Acquisitions [Member]

Employment Agreement, Base Annual Salary

$ 31,200

Employment Agreement, Compensation, Shares of Restricted Stock (in shares)

2,500,000

Senior Vice President of Deals and Acquisitions [Member] | Vested Immediately [Member]

Employment Agreement, Compensation, Shares of Restricted Stock (in shares)

700,000

Director, Harold Aubrey de Lavenu [Member]

Annual Salary

$ 31,200

Former Chief Executive Officer, President and Chairman of the Board of Directors [Member]

Accrued Salaries

$ 133,882.19

Former Chief Financial Officer and Director [Member]

Accrued Salaries

89,682.19

Former Senior Vice President of Deals and Acquisitions and Director [Member]

Accrued Salaries

11,286.19

Former Vice President and Director [Member]

Accrued Salaries

32,482.19

Former Senior Executive Vice President and Director [Member]

Accrued Salaries

$ 133,882.19

Chief Technology Officer, President and a Director [Member]

Salary and Wage, Excluding Cost of Good and Service Sold, Total

$ 240,000

Chief Executive Officer, Chief Financial Officer and Chairman [Member]

Salary and Wage, Excluding Cost of Good and Service Sold, Total

$ 240,000

Stock Issued During Period, Shares, Restricted Stock Award, Gross (in shares)

2,750,000

Restricted Shares Issued for Security Consulting Services [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)

1,870,000

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)

1,330,000

Restricted Shares Issued for Security Consulting Services [Member] | Director,Donald Strilchuck [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)

1,000,000

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)

550,000

Restricted Stock [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)

39,051,155

15,059,291

387,500

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)

36,559,545

13,559,291

1,987,500

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Grant Date Fair Value

$ 275,000

$ 117,000

$ 16,871,822

$ 279,000

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grant Date Fair Value

$ 29,885,063

$ 13,013,241

Restricted Stock [Member] | CONFIEN SAS [Member]

Stock Issued During Period, Shares, Issued for Services (in shares)

650,000

Stock Issued During Period, Value, Issued for Services

$ 897,000

Restricted Stock [Member] | Senior Vice President of Deals and Acquisitions [Member]

Stock Issued During Period, Value, Issued for Services

$ 238,000

Restricted Stock [Member] | Director, Harold Aubrey de Lavenu [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)

1,041,250

Restricted Stock [Member] | Director, Ameen Ferris [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)

1,000,000

Restricted Stock [Member] | Directors Ameen Ferris and Harold Aubrey De Lavenu [Member]

Stock Issued During Period, Value, Issued for Services

$ 2,816,925

Restricted Stock [Member] | Richard Boswell [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)

2,185,679

Stock Issued During Period, Value, Issued for Services

$ 3,016,237

Restricted Stock [Member] | Bahige Chaaban [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)

3,106,122

Stock Issued During Period, Value, Issued for Services

$ 4,286,435

Restricted Stock [Member] | Brian Payne [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)

1,435,000

Stock Issued During Period, Value, Issued for Services

$ 1,980,300

Restricted Stock [Member] | Usamakh Saadikh [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)

1,000,000

Stock Issued During Period, Value, Issued for Services

$ 1,380,000

Restricted Stock [Member] | Donald Strilchuck [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)

341,250

Stock Issued During Period, Value, Issued for Services

$ 470,925

Restricted Stock [Member] | Director, Alex Tarrabain [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)

1,000,000

300,000

Stock Issued During Period, Value, Issued for Services

$ 899,000

Restricted Stock [Member] | Former Chief Executive Officer, President and Chairman of the Board of Directors [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)

1,785,096

Restricted Stock [Member] | Former Chief Financial Officer and Director [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)

1,196,673

Restricted Stock [Member] | Former Senior Vice President of Deals and Acquisitions and Director [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)

150,483

Restricted Stock [Member] | Former Vice President and Director [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)

433,096

Restricted Stock [Member] | Former Senior Executive Vice President and Director [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)

1,785,096

2017 Equity Compensation Plan [Member]

Common Stock, Capital Shares Reserved for Future Issuance (in shares)

20,000,000

The 2021 Equity Compensation Plan [Member]

Common Stock, Capital Shares Reserved for Future Issuance (in shares)

20,000,000

RSA [Member] | Restricted Stock [Member] | Chief Technology Officer, President and a Director [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)

2,000,000

Payne RSA [Member] | Restricted Stock [Member] | Chief Executive Officer, Chief Financial Officer and Chairman [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)

3,000,000

Strilchuck RSA [Member] | Restricted Stock [Member] | Director [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)

250,000

Dragicevic RSA [Member] | Restricted Stock [Member] | Director [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)

250,000

Lavenu RSA [Member] | Restricted Stock [Member] | Vice President and Director [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)

250,000

Thomas RSA [Member] | Restricted Stock [Member] | Vice President and Director [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)

250,000

Tukacs RSA [Member] | Restricted Stock [Member] | Director [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)

250,000

Employment Agreement [Member] | Restricted Stock [Member] | Chief Technology Officer, President and a Director [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)

1,750,000

Note 12 - Stock Based Compens_4

Note 12 - Stock Based Compensation - Compensation Expenses (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Stock Based Compensation [Member]
Compensation expense	$ 0	$ 15,390,822
Professional Fees [Member]
Compensation expense	0	1,172,000
Stock Based Compensation and Professional Fees [Member]
Compensation expense	$ 0	$ 16,562,822

Note 12 - Stock Based Compens_5

Note 12 - Stock Based Compensation - Restricted Stock Award Activity (Details) - Restricted Stock [Member] - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Non-vested, number of share (in shares)	1,925,000
Non-vested, weighted average grant date fair value (in dollars per share)	$ 1.01
Non-vested, weighted average remaining contractual term (Year)	2 years 10 months 2 days	1 year 6 months
Granted, number of share (in shares)	39,051,155	15,059,291	387,500
Granted, weighted average grant date fair value (in dollars per share)	$ 1.12
Vested, number of share (in shares)	(36,559,545)	(13,559,291)	(1,987,500)
Vested, weighted average grant date fair value (in dollars per share)	$ 1.22
Forfeited, number of share (in shares)	0
Forfeited, weighted average grant date fair value (in dollars per share)	$ 0
Non-vested, number of share (in shares)	4,416,610	1,925,000
Non-vested, weighted average grant date fair value (in dollars per share)	$ 0.38	$ 1.01

Note 13 - Net (Loss) Income Per

Note 13 - Net (Loss) Income Per Share - Antidilutive Securities (Details) - shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Convertible Debt Securities [Member]
Antidilutive Securities (in shares)	1,085,343	0
Tesla Agreement Securities [Member]
Antidilutive Securities (in shares)	0	1,000,000

Note 13 - Net Loss Per Share -

Note 13 - Net Loss Per Share - Schedule of Earnings Per Share (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
Income available to common stockholders					$ 607,152
Shares, Basic (in shares)	63,991,432	47,341,589	63,991,432	38,625,095	61,341,187
Per share, Basic (in dollars per share)	$ (0.01)	$ (0.02)	$ (0.02)	$ (0.44)	$ 0
Effect of Dilutive Securities, Convertible debt					$ 0
Shares, Convertible debt (in shares)					0
Income available to common stockholders with assumed conversions					$ 607,152
Shares, Diluted (in shares)					61,341,187
Per share, Diluted (in dollars per share)					$ 0

Note 15 - Fair Value Disclosu_3

Note 15 - Fair Value Disclosures - Fair Value of Financial Instruments (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Reported Value Measurement [Member]
Cash and cash equivalents	$ 148,151	$ 193,198
Note receivable – CEN Biotech Ukraine, LLC – related party	44,859	44,859
Loans payable	1,688,793	1,688,793
Loans payable – related parties	2,701,641	2,701,641
Convertible notes payable	760,480	643,330
Convertible notes payable – related parties	162,639	162,639
Reported Value Measurement [Member] | CEBA, Loan Payable [Member]
Loans payable	30,648	31,552
Reported Value Measurement [Member] | CEN Biotech Ukraine [Member]
Advances to Subsidiary	1,299,328	1,299,328
Estimate of Fair Value Measurement [Member]
Cash and cash equivalents	148,151	193,198
Note receivable – CEN Biotech Ukraine, LLC – related party	44,859	44,859
Loans payable	1,688,793	1,688,793
Loans payable – related parties	0	0
Convertible notes payable	760,480	1,890,736
Convertible notes payable – related parties	162,639	0
Estimate of Fair Value Measurement [Member] | CEBA, Loan Payable [Member]
Loans payable	30,648	31,552
Estimate of Fair Value Measurement [Member] | CEN Biotech Ukraine [Member]
Advances to Subsidiary	1,299,328	1,299,328
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Cash and cash equivalents	0	0
Note receivable – CEN Biotech Ukraine, LLC – related party	0	0
Loans payable	0	0
Loans payable – related parties	0	0
Convertible notes payable	0	0
Convertible notes payable – related parties	0	0
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member] | CEBA, Loan Payable [Member]
Loans payable	0	0
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member] | CEN Biotech Ukraine [Member]
Advances to Subsidiary	0	0
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member]
Cash and cash equivalents	148,151	193,198
Note receivable – CEN Biotech Ukraine, LLC – related party	0	0
Loans payable	0	0
Loans payable – related parties	0	0
Convertible notes payable	0	0
Convertible notes payable – related parties	0	0
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member] | CEBA, Loan Payable [Member]
Loans payable	0	0
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member] | CEN Biotech Ukraine [Member]
Advances to Subsidiary	0	0
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member]
Cash and cash equivalents	0	0
Note receivable – CEN Biotech Ukraine, LLC – related party	44,859	44,859
Loans payable	1,688,793	1,688,793
Loans payable – related parties	0	0
Convertible notes payable	760,480	1,890,736
Convertible notes payable – related parties	162,639	0
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member] | CEBA, Loan Payable [Member]
Loans payable	30,648	31,552
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member] | CEN Biotech Ukraine [Member]
Advances to Subsidiary	$ 1,299,328	$ 1,299,328