Versus Systems (VS) S-4 16 Feb 24 Registration of securities issued in business combination transactions Financial data

Document And Entity Information

Document And Entity Information	9 Months Ended
	Sep. 30, 2023
Document Information Line Items
Entity Registrant Name	VERSUS SYSTEMS INC.
Document Type	S-4
Amendment Flag	false
Entity Central Index Key	0001701963
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Incorporation, State or Country Code	A1

Condensed Interim Consolidated

Condensed Interim Consolidated Balance Sheets (Unaudited) - USD ($)	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Current assets
Cash	$ 2,168,798	$ 1,178,847	$ 1,678,156
Receivables, net of allowance	29,286	60,749	123,617
Deferred financing costs	154,244		174,813
Prepaids and other current assets	224,198	223,226	377,926
Total current assets	2,576,526	1,462,822	2,354,512
Restricted deposit	8,516	8,489	9,068
Deposits		100,000	100,000
Property and equipment, net	14,960	93,973	293,934
Goodwill			6,580,660
Intangible assets	4,542,326	6,393,364	9,172,507
Total Assets	7,142,328	8,058,648	18,510,681
Current liabilities
Accounts payable and accrued liabilities	263,561	522,012	832,399
Deferred revenue	33,475	69,275	193,504
Lease liability		128,560	239,324
Total current liabilities	2,088,576	3,324,560	3,372,895
Non-current liabilities
Lease liability			128,560
Warrant liability			361,055
Total liabilities	2,088,576	3,324,560	4,541,025
Commitments
Share capital (Note 13)
Common stock and additional paid in capital	142,175,631	136,860,283	123,591,335
Accumulated other comprehensive income	178,353	154,970
Deficit	(130,322,821)	(125,907,025)	(101,017,387)
Equity (Deficit) total	12,059,410	11,136,475	22,602,195
Non-controlling interest	(7,005,658)	(6,402,387)	(8,632,539)
Total Equity	5,053,752	4,734,088	13,969,656
Total Liabilities and Equity	7,142,328	8,058,648	18,510,681
Class A Shares
Share capital (Note 13)
Class A shares, no par value. Unlimited authorized shares; 21 issued or outstanding	28,247	28,247	28,247
Related Party
Current liabilities
Notes payable – Related Party	1,791,540	2,604,713	2,107,668
Non-current liabilities
Notes payable – Related Party			$ 678,515

Condensed Interim Consolidate_2

Condensed Interim Consolidated Balance Sheets (Unaudited) (Parentheticals) - $ / shares	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Common stock, par value (in Dollars per share)
Common stock,, shares authorized	Unlimited	Unlimited	Unlimited
Common stock, shares issued	669,636	260,761	64,810
Common stock shares outstanding	669,636	260,761	64,810
Class A Shares
Common stock, par value (in Dollars per share)
Common stock,, shares authorized	Unlimited	Unlimited	Unlimited
Common stock, shares issued	21	21	21
Common stock shares outstanding	21	21	21

Condensed Interim Consolidate_3

Condensed Interim Consolidated Statements of Comprehensive Income (loss) (Unaudited) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
REVENUES
Revenues	$ 22,950	$ 316,819	$ 236,953	$ 891,236	$ 1,108,840	$ 768,650
Cost of revenues	23,570	169,093	79,497	999,508	617,049	510,159
Gross margin	(620)	147,726	157,456	(108,272)	491,791	258,491
EXPENSES
Research and development	272,111	607,533	1,056,918	1,815,619	2,406,006	1,265,454
Selling, general and administrative	1,617,161	2,854,032	4,473,710	8,308,133	11,838,128	14,353,667
Total operating expenses	1,889,272	3,461,565	5,530,628	10,123,752	14,244,134	15,619,121
Operating loss	(1,889,892)	(3,313,839)	(5,373,172)	(10,232,024)	(13,752,343)	(15,360,630)
Employee retention credit	(354,105)		(354,105)
Impairment of goodwill and other intangibles					8,919,002	(11,603)
Change in fair value of warrant liability		(6)		(361,055)	(361,055)	2,024,580
Other income/(expense), net		212,301		265,398	162,902	454,937
Loss before provision for income taxes	(1,535,787)	(3,526,134)	(5,019,067)	(10,127,367)	(22,473,192)	(17,840,147)
Provision for income taxes
Net loss	(1,535,787)	(3,526,134)	(5,019,067)	(10,127,367)	(22,473,192)	(17,840,147)
Other comprehensive loss:
Change in foreign currency translation, net of tax	(4,814)	107,276	23,383	156,600	154,970
Total other comprehensive income (loss)	(4,814)	107,276	23,383	156,600	154,970
Total comprehensive loss	(1,540,601)	(3,418,858)	(4,995,684)	(9,970,767)	(22,318,222)	(17,840,147)
Less: comprehensive loss attributable to non-controlling interest	215,958	430,972	603,271	1,693,458	2,146,185	3,446,248
Comprehensive loss attributable to shareholders	$ (1,324,643)	$ (2,987,886)	$ (4,392,413)	$ (8,277,309)	$ (20,172,037)	$ (14,393,899)
Basic earnings per share to shareholders (in Dollars per share)	$ (1.99)	$ (28.83)	$ (7.06)	$ (94.33)	$ (192.89)	$ (241.7)
Shares used in computation (in Shares)	669,636	99,908	618,757	86,090	103,773	59,552

Condensed Interim Consolidate_4

Condensed Interim Consolidated Statements of Comprehensive Income (loss) (Unaudited) (Parentheticals) - $ / shares	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
Diluted earnings per share to shareholders	$ (1.99)	$ (28.83)	$ (7.06)	$ (94.33)	$ (192.89)	$ (241.70)

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders’ Equity (Deficit) (Unaudited) - USD ($)	Class A Number of Shares	Number of Shares	Commitment to issue shares	Additional Paid in Capital	Currency Translation Adjustment	Deficit	Equity	Non- controlling Interest	Total
Balance at Dec. 31, 2020	$ 28,247	$ 82,046,673		$ 8,663,301	$ (86,609)	$ (86,623,488)	$ 4,028,125	$ (5,207,232)	$ (1,179,107)
Balance (in Shares) at Dec. 31, 2020	21	44,723
Exercise of warrants		$ 379,814		(22,905)			356,909		356,909
Exercise of warrants (in Shares)		400
Shares issued in public offering		$ 11,040,000					11,040,000		11,040,000
Shares issued in public offering (in Shares)		6,134
Share issuance costs		$ (1,558,277)					(1,558,277)		(1,558,277)
Shares issued in exchange for debt		$ 1,615,058					1,615,058		1,615,058
Shares issued in exchange for debt (in Shares)		898
Stock-based compensation				66,616			66,616		66,616
Cumulative translation adjustment					(93,521)		(93,521)	(262,106)	(355,627)
Loss and comprehensive loss						(9,573,290)	(9,573,290)	(995,875)	(10,569,165)
Change in accounting policy – presentation currency					180,130		180,130	283,046	463,176
Balance at Feb. 01, 2021	$ 28,247	$ 93,523,268		8,707,012		(96,196,778)	6,061,749	(6,182,166)	(120,417)
Balance (in Shares) at Feb. 01, 2021	21	52,155
Balance at Dec. 31, 2020	$ 28,247	$ 82,046,673		8,663,301	(86,609)	(86,623,488)	4,028,125	(5,207,232)	$ (1,179,107)
Balance (in Shares) at Dec. 31, 2020	21	44,723
Exercise of warrants (in Shares)									492
Cumulative translation adjustment
Balance at Dec. 31, 2021	$ 28,247	$ 110,226,715	2,703,326	10,661,294		(101,017,387)	22,602,195	(8,632,539)	13,969,656
Balance (in Shares) at Dec. 31, 2021	21	64,810
Balance at Feb. 01, 2021	$ 28,247	$ 93,523,268		8,707,012		(96,196,778)	6,061,749	(6,182,166)	(120,417)
Balance (in Shares) at Feb. 01, 2021	21	52,155
Exercise of warrants		$ 5,555,728		(108,960)			5,446,768		5,446,768
Exercise of warrants (in Shares)		5,578
Shares issued with acquisition		$ 10,532,735					10,532,735		10,532,735
Shares issued with acquisition (in Shares)		6,462
Commitment to issue shares			2,703,326				2,703,326		2,703,326
Shares issued for services		$ 206,614					206,614		206,614
Shares issued for services (in Shares)		123
Exercise of stock options		$ 408,370		(16,071)			392,299		392,299
Exercise of stock options (in Shares)		492
Stock-based compensation				2,079,313			2,079,313		2,079,313
Loss and comprehensive loss						(4,820,609)	(4,820,609)	(2,450,373)	(7,270,982)
Balance at Dec. 31, 2021	$ 28,247	$ 110,226,715	2,703,326	10,661,294		(101,017,387)	22,602,195	(8,632,539)	13,969,656
Balance (in Shares) at Dec. 31, 2021	21	64,810
Shares issued with public offering		$ 10,032,360					10,032,360		10,032,360
Shares issued with public offering (in Shares)		37,961
Shares issued with acquisition		$ 419,783	(2,703,326)	2,283,543
Shares issued with acquisition (in Shares)		262
Share issuance costs		$ (1,214,202)					(1,214,202)		(1,214,202)
Holdco shares exchanged for common shares		$ 186,294				(4,562,630)	(4,376,337)	4,376,337
Holdco shares exchanged for common shares (in Shares)		715
Stock-based compensation				1,255,588			1,255,588		1,255,588
Cumulative translation adjustment					156,600		156,600		156,600
Loss and comprehensive loss						(8,433,909)	(8,433,909)	(1,693,458)	(10,127,367)
Balance at Sep. 30, 2022	$ 28,247	$ 119,650,950		14,200,425	156,600	(114,013,926)	20,022,295	(5,949,660)	14,072,635
Balance (in Shares) at Sep. 30, 2022	21	103,748
Balance at Dec. 31, 2021	$ 28,247	$ 110,226,715	2,703,326	10,661,294		(101,017,387)	22,602,195	(8,632,539)	13,969,656
Balance (in Shares) at Dec. 31, 2021	21	64,810
Shares issued with public offering		$ 12,132,360					12,132,360		12,132,360
Shares issued with public offering (in Shares)		169,206
Shares issued in private placement		$ 1,119,373					1,119,373		$ 1,119,373
Shares issued in private placement (in Shares)		25,768
Exercise of warrants (in Shares)
Shares issued with acquisition		$ 425,445	(2,703,326)	2,277,881
Shares issued with acquisition (in Shares)		262
Share issuance costs		$ (1,736,662)					(1,736,662)		(1,736,662)
Holdco shares exchanged for common shares		$ 186,294				(4,562,631)	(4,376,337)	4,376,337
Holdco shares exchanged for common shares (in Shares)		715
Stock-based compensation				1,567,583			1,567,583		1,567,583
Cumulative translation adjustment					154,970		154,970		154,970
Loss and comprehensive loss						(20,327,007)	(20,327,007)	(2,146,185)	(22,473,192)
Balance at Dec. 31, 2022	$ 28,247	$ 122,353,525		14,506,758	154,970	(125,907,025)	11,136,475	(6,402,387)	4,734,088
Balance (in Shares) at Dec. 31, 2022	21	260,761
Balance at Sep. 30, 2022	$ 28,247	$ 119,650,950		14,200,425	156,600	(114,013,926)	20,022,295	(5,949,660)	14,072,635
Balance (in Shares) at Sep. 30, 2022	21	103,748
Shares issued with public offering		$ 2,100,000					2,100,000		2,100,000
Shares issued with public offering (in Shares)		131,245
Shares issued in private placement		$ 1,119,373					1,119,373		1,119,373
Shares issued in private placement (in Shares)		25,768
Shares issued with acquisition		$ 5,662		(5,662)
Share issuance costs		(522,460)					(522,460)		(522,460)
Stock-based compensation				311,995			311,995		311,995
Cumulative translation adjustment					(1,630)		(1,630)		(1,630)
Loss and comprehensive loss						(11,893,098)	(11,893,098)	(452,727)	(12,345,825)
Balance at Dec. 31, 2022	$ 28,247	$ 122,353,525		14,506,758	154,970	(125,907,025)	11,136,475	(6,402,387)	4,734,088
Balance (in Shares) at Dec. 31, 2022	21	260,761
Shares issued with public offering		$ 2,250,000					2,250,000		2,250,000
Shares issued with public offering (in Shares)		156,250
Exercise of warrants		$ 4,446,200					4,446,200		$ 4,446,200
Exercise of warrants (in Shares)		252,625
Share issuance costs		$ (226,544)					(226,544)		$ (226,544)
Stock-based compensation				(1,154,308)			(1,154,308)		(1,154,308)
Cumulative translation adjustment					23,383		23,383		23,383
Loss and comprehensive loss						(4,415,796)	(4,415,796)	(603,271)	(5,019,067)
Balance at Sep. 30, 2023	$ 28,247	$ 128,823,181		$ 13,352,450	$ 178,353	$ (130,322,821)	$ 12,059,410	$ (7,005,658)	$ 5,053,752
Balance (in Shares) at Sep. 30, 2023	21	669,636

Condensed Interim Consolidate_5

Condensed Interim Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
OPERATING ACTIVITIES
Net loss	$ (5,019,067)	$ (10,127,367)	$ (22,473,192)	$ (17,840,147)
Adjustments to reconcile net loss to net cash:
Amortization (Note 7)	57,013	250,966	93,543	130,117
Amortization of intangible assets (Note 10)	1,870,045	1,896,787	2,937,423	2,009,714
Impairment of goodwill and other intangibles			8,919,002	(11,603)
Shares issued for services				206,614
Finance expense		60,280	60,770	225,197
Loss on sale of equipment	51,770
Accrued interest	2,582	17,456
Effect of foreign exchange	(3,198)	3,180	70,157	516,880
Change in fair value of warrant liability		(361,055)	(361,055)	361,055
Share-based compensation	(1,154,308)	1,255,588	1,567,583	2,145,928
Proceeds from office security deposit	100,000
Receivables	31,463	37,560	62,868	378,975
Prepaids and other assets	(972)	85,496	154,700	(183,391)
Deferred revenue	(35,798)	(85,969)	(124,231)	70,333
Accounts payable and accrued liabilities	(258,451)	(103,796)	(61,112)	(902,889)
Cash flows from operating activities	(4,358,921)	(7,070,874)	(9,153,544)	(12,893,217)
FINANCING ACTIVITIES
Repayment of notes payable – related party	(821,292)	(64,550)	(63,819)	(462,229)
Proceeds from warrant exercises	4,446,200			5,446,769
Proceeds from share issuances	2,250,000	10,032,360	13,251,733	11,040,000
Proceeds from option exercises				392,299
Payments for lease liabilities	(131,142)	(194,397)	(260,185)	(282,087)
Payments of share issuance costs	(380,788)	(1,214,201)	(1,736,662)	(1,334,814)
Cash flows from financing activities	5,362,978	8,559,212	11,191,067	14,799,938
INVESTING ACTIVITIES
Acquisition of a business				(85,101)
Purchase of equipment		(40,211)	(40,211)	(74,478)
Proceeds from sale of equipment	4,899
Development of intangible assets	(19,005)	(2,096,982)	(2,496,621)	(2,352,248)
Cash flows from investing activities	(14,106)	(2,137,193)	(2,536,832)	(2,511,827)
Change in cash during the year	989,951	(648,855)	(499,309)	(605,106)
Cash – Beginning of year	1,178,847	1,678,156	1,678,156	2,283,262
Cash – End of year	$ 2,168,798	$ 1,029,301	$ 1,178,847	$ 1,678,156

Nature of Operations

Nature of Operations	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Nature of Operations [Abtsract]
NATURE OF OPERATIONS	1. Versus Systems Inc. (the “Company”) was continued under the Business Corporations Act (British Columbia) effective January 2, 2007. The Company’s head office and registered and records office is 1558 West Hastings Street, Vancouver, BC, V6C 3J4, Canada. The Company’s common stock is traded on the NASDAQ under the symbol “VS”. The Company’s Unit A warrants are traded on NASDAQ under “VSSYW”. On November 9, 2022, the Company completed a one -for-15 -for-16 The Company is engaged in the technology sector and has developed a proprietary prizing and promotions tool allowing game developers and creators of live events, games, apps, and other content to offer real world prizes inside their content. The ability to win prizes drives increased levels of consumer engagement creating an attractive platform for advertisers. In June 2021, the Company completed its acquisition of multimedia, production, and interactive gaming company Xcite Interactive, a provider of online audience engagement through its owned and operated XEO technology platform. The company partners with multiple professional sports franchises across Major League Baseball (MLB), National Hockey League (NHL), National Basketball Association (NBA) and the National Football League (NFL) as well as the Olympics, World Cup, and other global sporting events to drive in -stadium These condensed interim consolidated financial statements have been prepared on the assumption that the Company will continue as a going concern, meaning it will continue in operation for the foreseeable future and will be able to realize assets and discharge liabilities in the ordinary course of operations. Different bases of measurement may be appropriate if the Company is not expected to continue operations for the foreseeable future. As of September 30, 2023, the Company has not achieved positive cash flow from operations and is not able to finance day to day activities through operations and as such, there is substantial doubt as to the Company’s ability to continue as a going concern. The Company’s continuation as a going concern is dependent upon its ability to attain profitable operations and generate funds therefrom and/or raise equity capital or borrowings sufficient to meet current and future obligations. These condensed interim consolidated financial statements do not include any adjustments as to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. These adjustments could be material.	1. Versus Systems Inc. (the Company) was continued under the Business Corporations Act (British Columbia) effective January 2, 2007. The Company’s head office and registered and records office is 1558 West Hastings Street, Vancouver, BC, V6C 3J4, Canada. The Company’s common stock is traded on the NASDAQ under the symbol “VS”. The Company’s Unit A warrants are traded on NASDAQ under “VSSYW”. On November 9, 2022, the Company completed a one -for-15 -for-16 The Company is engaged in the technology sector and has developed a proprietary prizing and promotions tool allowing game developers and creators of streaming media, live events, broadcast TV, games, apps, and other content to offer real world prizes inside their content. The ability to win prizes drives increased levels of consumer engagement creating an attractive platform for advertisers. In June 2021, the Company completed its acquisition of multimedia, production, and interactive gaming company Xcite Interactive, a provider of online audience engagement through its owned and operated XEO technology platform. The company partners with multiple professional sports franchises across Major League Baseball (MLB), National Hockey League (NHL), National Basketball Association (NBA) and the National Football League (NFL) as well as the Olympics, World Cup, and other global sporting events to drive in -stadium These consolidated financial statements have been prepared on the assumption that the Company will continue as a going concern, meaning it will continue in operation for the foreseeable future and will be able to realize assets and discharge liabilities in the ordinary course of operations. Different bases of measurement may be appropriate if the Company is not expected to continue operations for the foreseeable future. As of December 31, 2022, the Company has not achieved positive cash flow from operations and is not able to finance day to day activities through operations and as such, there is substantial doubt as to the Company’s ability to continue as a going concern. The Company’s continuation as a going concern is dependent upon its ability to attain profitable operations and generate funds therefrom and/or raise equity capital or borrowings sufficient to meet current and future obligations. These consolidated financial statements do not include any adjustments as to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. These adjustments could be material.

Basis of Presentation

Basis of Presentation	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Basis of Presentation [Abstract]
BASIS OF PRESENTATION	2. Statement of compliance These consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”). Basis of measurement These condensed interim consolidated financial statements have been prepared on a historical cost basis, except for financial instruments classified as financial instruments at fair value. In addition, these condensed interim consolidated financial statements have been prepared using the accrual basis of accounting except for cash flow information. Functional and presentation currency These condensed interim consolidated financial statements are presented in United States dollars, unless otherwise noted, which is the functional currency of the Company and its subsidiaries. Basis of consolidation These condensed interim consolidated financial statements include the accounts of Versus Systems Inc. and its subsidiaries, from the date control was acquired. Control exists when the Company possesses power over an investee, has exposure to variable returns from the investee and has the ability to use its power over the investee to affect its returns. All inter -company -company -controlling -controlling -controlling Name of Subsidiary Place of Incorporation Proportion of Principal Activity Versus Systems (Holdco) Inc. United States of America 81.9% Holding Company Versus Systems UK, Ltd. United Kingdom 81.9% Sales Company Versus LLC United States of America 81.9% Technology Company Xcite Interactive, Inc. United States of America 100.0% Technology Company Significant Accounting Judgments, Estimates and Assumptions The preparation of these condensed interim consolidated financial statements requires management to make certain estimates, judgments and assumptions that affect the reported amounts of assets and liabilities at the date of the condensed interim consolidated financial statements. Estimates and assumptions are continually evaluated and are based on historical experience and management’s assessment of current events and other facts and circumstances that are considered to be relevant. Actual results could differ from these estimates. Significant assumptions about the future and other sources of estimation uncertainty that management has made at the end of the reporting period, that could result in a material adjustment to the carrying amounts of assets and liabilities in the event that actual results differ from assumptions made, relate to, but are not limited to, the following: i) Deferred income taxes Deferred tax assets, including those arising from un -utilized ii) Economic recoverability and probability of future economic benefits of intangible assets Management has determined that intangible asset costs which were capitalized may have future economic benefits and may be economically recoverable. Management uses several criteria in its assessments of economic recoverability and probability of future economic benefits including anticipated cash flows and estimated economic life. iii) Valuation of share -based The Company uses the Black -Scholes -based iv) Depreciation and Amortization The Company’s intangible assets and equipment are depreciated and amortized on a straight -line v) Determination of functional currency The functional currency of the Company and its subsidiaries is the currency of the primary economic environment in which each entity operates. Determination of the functional currency may involve certain judgments to determine the primary economic environment. The functional currency may change if there is a change in events and conditions which determines the primary economic environment. vi) Revenue Recognition The Company’s contracts with customers may include promises to transfer multiple products and services. For these contracts, the Company accounts for individual performance obligations separately if they are capable of being distinct and distinct within the context of the contract. Determining whether products and services are considered distinct performance obligations may require significant judgment. Judgment is also required to determine the stand -alone vii) Subsequent Valuation of Intangibles Assets and Goodwill The Company uses three generally accepted principles to calculate the fair value of acquired intangible assets and goodwill from the Xcite acquisition: the income approach, the market approach, and the cost approach. The calculated fair value of each acquired asset is used in the Company’s annual impairment testing. Impairment loss is the amount by which the carrying amount of an asset or an asset group exceeds its fair value.	2. Statement of compliance These consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”). Basis of measurement These consolidated financial statements have been prepared on a historical cost basis, except for financial instruments classified as financial instruments at fair value. In addition, these consolidated financial statements have been prepared using the accrual basis of accounting. Functional and presentation currency These consolidated financial statements are presented in United States dollars, unless otherwise noted, which is the functional currency of the Company and its subsidiaries. Basis of consolidation These consolidated financial statements include the accounts of Versus Systems Inc. and its subsidiaries, from the date control was acquired. Control exists when the Company possesses power over an investee, has exposure to variable returns from the investee and has the ability to use its power over the investee to affect its returns. All inter -company -company -controlling -controlling -controlling Name of Subsidiary Place of Incorporation Proportion of Ownership Interest Principal Activity Versus Systems (Holdco) Inc. United States of America 81.9 % Holding Company Versus Systems UK, Ltd. United Kingdom 81.9 % Sales Company Versus LLC United States of America 81.9 % Technology Company Xcite Interactive, Inc. United States of America 100.0 % Technology Company Significant Accounting Judgments, Estimates and Assumptions The preparation of these consolidated financial statements requires management to make certain estimates, judgments and assumptions that affect the reported amounts of assets and liabilities at the date of the consolidated financial statements. Estimates and assumptions are continually evaluated and are based on historical experience and management’s assessment of current events and other facts and circumstances that are considered to be relevant. Actual results could differ from these estimates. Significant assumptions about the future and other sources of estimation uncertainty that management has made at the end of the reporting year, that could result in a material adjustment to the carrying amounts of assets and liabilities in the event that actual results differ from assumptions made, relate to, but are not limited to, the following: i) Deferred income taxes Deferred tax assets, including those arising from un -utilized ii) Economic recoverability and probability of future economic benefits of intangible assets Management has determined that intangible asset costs which were capitalized may have future economic benefits and may be economically recoverable. Management uses several criteria in its assessments of economic recoverability and probability of future economic benefits including anticipated cash flows and estimated economic life. iii) Valuation of share -based The Company uses the Black -Scholes -based iv) Depreciation and Amortization The Company’s intangible assets and equipment are depreciated and amortized on a straight -line v) Determination of functional currency The functional currency of the Company and its subsidiaries is the currency of the primary economic environment in which each entity operates. Determination of the functional currency may involve certain judgments to determine the primary economic environment. The functional currency may change if there is a change in events and conditions which determines the primary economic environment. vi) Revenue Recognition The Company’s contracts with customers may include promises to transfer multiple products and services. For these contracts, the Company accounts for individual performance obligations separately if they are capable of being distinct and distinct within the context of the contract. Determining whether products and services are considered distinct performance obligations may require significant judgment. Judgment is also required to determine the stand -alone vii) Business combinations Judgement was used in determining whether the acquisition of Xcite Interactive, Inc. was a business combination or an asset acquisition. Estimates were made as to the fair value of assets and liabilities acquired. In certain circumstances, such as the valuation of equipment, intangible assets and goodwill acquired, the Company may rely on independent third -party -date The excess of the consideration paid over the acquisition -date viii) Subsequent Valuation of Intangibles Assets and Goodwill The Company uses three generally accepted principles to calculate the fair value of acquired intangible assets and goodwill from the Xcite acquisition: the income approach, the market approach, and the cost approach. The calculated fair value of each acquired asset is used in the Company’s annual impairment testing. Impairment loss is the amount by which the carrying amount of an asset or an asset group exceeds its fair value.

Significant Accounting Policies

Significant Accounting Policies	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Summary of Significant Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	3. Basic and diluted loss per share Basic earnings (loss) per share is computed by dividing net earnings (loss) available to common shareholders by the weighted average number of shares outstanding during the reporting periods. Diluted earnings (loss) per share is computed similar to basic earnings (loss) per share except that the weighted average shares outstanding are increased to include additional shares for the assumed exercise of stock options and warrants, if dilutive. The number of additional shares is calculated by assuming that outstanding stock options and warrants were exercised and that the proceeds from such exercises were used to acquire common stock at the average market price during the reporting periods. Potentially dilutive options and warrants excluded from diluted loss per share as of September 30, 2023 totalled 117,604 (December 31, 2022 – 442,573). Property and equipment Property and equipment is recorded at cost less accumulated amortization and any impairments. Amortization is calculated based on the estimated residual value and estimated economic life of the specific assets using the straight -line Asset Rate Computers Straight line, 3 years Right of use assets Shorter of useful life or lease term Financial instruments Classification The Company classifies its financial instruments in the following categories: at fair value through profit and loss (FVTPL), at fair value through other comprehensive income (loss) (FVTOCI), or at amortized cost. The Company determines the classification of financial assets at initial recognition. The classification of financial assets and liabilities is determined at initial recognition. For equity instruments, the Company generally classifies them at FVTPL. However, certain equity investments that are not held for trading may be measured at cost minus impairment if they do not have readily determinable fair values. Debt instruments are classified based on the Company’s business model for managing the financial assets and their contractual cash flow characteristics. Financial liabilities are measured at amortized cost, unless they are required to be measured at FVTPL, such as instruments held for trading or derivatives, or if the Company opts to measure them at FVTPL. Measurement The Company applies Financial Accounting Standards Board Accounting Standards Codification (ASC) 820, Fair Value Measurements and Disclosures (“ASC 820”). ASC 820 defines fair value, establishes a framework for measuring fair value and expands disclosures about fair value measurements. ASC 820 requires disclosures to be provided for fair value measurements. ASC 820 establishes a three -tier • • • ASC 820 describes three main approaches to measuring the fair value of assets and liabilities: (1) market approach; (2) income approach; and (3) cost approach. The market approach uses prices and other relevant information generated from market transactions involving identical or comparable assets or liabilities. The income approach uses valuation techniques to convert future amounts to a single present value amount. The measurement is based on the value indicated by current market expectations about those future amounts. The cost approach is based on the amount that would currently be required to replace an asset. Financial instruments include Cash and cash equivalents, Trade receivables, Restricted deposit, Deposit, Accounts payable, accruals, and Notes Payable. The carrying values of the financial instruments included in current assets and liabilities approximate their fair values due to their short -term -term For fair value measurements categorized within Level 3 of the fair value hierarchy, the Company uses its valuation processes to decide its valuation policies and procedures and analyze changes in fair value measurements from period to period. For assets and liabilities that are recognized in the financial statements at fair value on a recurring basis, the Company determines whether transfers have occurred between levels in the hierarchy by re -assessing Financial assets and liabilities at amortized cost Financial assets and liabilities at amortized cost are initially recognized at fair value plus or minus transaction costs, respectively, and subsequently carried at amortized cost less any impairment. Financial assets and liabilities at FVTPL Financial assets and liabilities carried at FVTPL are initially recorded at fair value and transaction costs are expensed in profit or loss. Realized and unrealized gains and losses arising from changes in the fair value of the financial assets and liabilities held at FVTPL are included in profit or loss in the period in which they arise. Impairment of financial assets at amortized cost The Company applies the Current Expected Credit Loss (CECL) model under ASC 326 for impairment of financial assets. This model requires the recognition of an allowance for credit losses based on expected losses over the life of the asset. If the credit risk of a financial asset decreases in a subsequent period, any previously recognized impairment loss is reversed through profit or loss, limited to the extent that the carrying amount does not exceed what the amortized cost would have been had the impairment not been recognized. Intangible assets excluding goodwill Derecognition of financial assets The Company derecognizes financial assets only when the contractual rights to cash flows from the financial assets expire, or when it transfers the financial assets and substantially all of the associated risks and rewards of ownership to another entity. Gains and losses on derecognition are generally recognized in profit or loss. As at September 30, 2023, the Company does not have any derivative financial assets and liabilities. Intangible assets acquired separately are carried at cost at the time of initial recognition. Intangible assets acquired in a business combination and recognized separately from goodwill are initially recognized at their fair value at the acquisition date. Expenditure on research activities is recognized as an expense in the period in which it is incurred. Intangibles with a finite useful life are amortized and those with an indefinite useful life are not amortized. The useful life is the best estimate of the period over which the asset is expected to contribute directly or indirectly to the future cash flows of the Company. The useful life is based on the duration of the expected use of the asset by the Company and the legal, regulatory or contractual provisions that constrain the useful life and future cash flows of the asset, including regulatory acceptance and approval, obsolescence, demand, competition and other economic factors. If an income approach is used to measure the fair value of an intangible asset, the Company considers the period of expected cash flows used to measure the fair value of the intangible asset, adjusted as appropriate for Company -specific Intangibles with a finite useful life are amortized on the straight -line -line Goodwill The Company allocates goodwill arising from business combinations to reporting units that are expected to receive the benefits from the synergies of the business combination. The carrying amount reporting units to which goodwill has been allocated is tested annually for impairment or when there is an indication that the goodwill may be impaired. Any impairment is recognized as an expense immediately. Deferred financing costs Deferred financing costs consist primarily of direct incremental costs related to the Company’s public offering of its common stock. Upon completion of the Company’s financing any deferred costs are offset against the proceeds. Impairment of intangible assets excluding goodwill There are special requirements for the development of software to be sold. The costs incurred to establish the technological feasibility of the software that will be sold are expensed as research and development when incurred. Once technological feasibility has been achieved, the Company capitalizes the remaining costs incurred to develop the software for sale. Costs are capitalized until the product is ready to be sold or marketed to customers, at which time, amortization of the capitalized costs begins. At the end of each reporting period, the Company reviews the carrying amounts of its intangible assets to determine whether there is any indication that those assets have suffered impairment losses. If any such indication exists, fair value of the reporting unit or an asset group to which the asset belongs is estimated in order to determine the extent of the impairment losses (if any). If the fair value of an asset (or an asset group/reporting unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or an asset group/reporting unit ) is reduced to fair value. Income taxes The Company accounts for income taxes utilizing the assets and liability method. Under this method, deferred tax assets and liabilities are determined based on differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis, and net operating loss and tax credit carry forwards, using enacted tax rates and laws that are expected to be in effect when the differences reverse. A valuation allowance is recorded against deferred tax assets in these cases then management does not believe that the realization is more likely than not. While management believes that its judgements and estimates regarding deferred tax assets and liabilities are appropriate, significant differences in actual results may materially affect the Company’s future financial results. The Company recognizes any uncertain income tax positions at the largest amount that is more -likely-than-not Leases The Company early adopted ASC 842, Leases, as of January 1, 2019 using the modified retrospective application. The Company assesses at contract inception whether a contract is or contains a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The lease term corresponds to the non -cancellable All leases are accounted for as operating leases wherein rental payments are expensed on a straight -line -of-use -current -based Loss contingencies A loss contingency is recognized if, as a result of a past event, the Company has a present legal or constructive obligation that can be estimated reliably and it is probable that an outflow of economic benefits will be required to settle the obligation. Loss contingencies are determined by discounting the expected future cash flows at a pre -tax Non-controlling interest Non -controlling -controlling -controlling -controlling -controlling Changes in the Company’s ownership interest in a subsidiary that do not result in a loss of control are recorded as equity transactions. The carrying amount of non -controlling -controlling -controlling Valuation of equity units issued in private placements In accordance with U.S. GAAP, particularly ASC 505 -10 For each private placement, the Company separately estimates the fair value of both the common shares and the warrants at the date of issuance. The determination of fair value is based on market conditions, volatility, and other relevant factors at the time of issuance. 1. 2. -pricing -Scholes -free The total proceeds from the issuance of equity units are allocated between the common shares and the warrants based on their relative fair values at the date of issuance. This allocation is reflected in the equity section of the balance sheet, with the fair value of the warrants recorded as a component of additional paid -in If the warrants expire unexercised, the amount remains in additional paid -in This method of valuation and allocation ensures compliance with the fair value measurement and equity classification requirements of U.S. GAAP. Warrants issued in equity financing transactions The Company engages in equity financing transactions to obtain funds necessary to continue operations. These equity financing transactions may involve issuance of common shares or units. Each unit comprises a certain number of shares and a certain number of warrants. Depending on the terms and conditions of each equity financing transaction, the warrants are exercisable into additional common shares at a price prior to expiry as stipulated by the transaction. Warrants that are part of units are assigned a value based on the residual value, if any. As of February 1, 2021, the warrants were considered a derivative liability since the obligation to issue shares was not fixed in the Company’s functional currency. The derivative warrant liability was measured as fair value at issue with subsequent changes recognized in the consolidated statement of loss and comprehensive loss. A $9,743,659 warrant derivative loss was recorded in the consolidated statement of loss and comprehensive loss beginning February 1, 2021 when the Company changed its functional currency. As of September 30, 2023, the associated warrants have expired and the remaining balance of the warrant liability is $0. The Company uses the Black -Scholes -based Share-based compensation The Company grants stock options to acquire common shares of the Company to directors, officers, employees and consultants. An individual is classified as an employee when the individual is an employee for legal or tax purposes, or provides services similar to those performed by an employee. The fair value of stock options is measured on the date of grant, using the Black -Scholes In situations where equity instruments are issued to non -employees -based Otherwise, share -based Revenue recognition In general, the Company recognizes revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the Company, where there is evidence of an arrangement, when the selling price is fixed or determinable, and when specific criteria have been met or there are no significant remaining performance obligations for each of the Company’s activities as described below. Foreseeable losses, if any, are recognized in the year or period in which the loss is determined. The Company earns revenue in three primary ways: 1) the sales of software -as-a-service -built The Company recognizes SAAS revenues from its interactive production sales over the life of the contract as its performance obligations are satisfied. Payment terms vary by contract and can be periodic or one -time The Company recognizes revenues received from the development and maintenance of custom -built For revenues received from the sales of advertising, the Company is deemed the agent in its revenue agreements. The Company does not own or obtain control of the digital advertising inventory. The Company recognizes revenues upon the achievement of agreed -upon The Company’s contracts with customers may include promises to transfer multiple products and services. For these contracts, the Company accounts for individual performance obligations separately if they are capable of being distinct and distinct within the context of the contract. Determining whether products and services are considered distinct performance obligations may require significant judgment. Judgment is also required to determine the stand -alone Deferred revenue Revenue recognition of sales is recorded on a monthly basis upon delivery or as the services are provided. Cash received in advance for services are recorded as deferred revenue based on the proportion of time remaining under the service arrangement as of the reporting date. Foreign exchange The functional currency is the currency of the primary economic environment in which the entity operates and has been determined for each entity within the Company. The functional currency for the Company and its subsidiaries is the United States dollar. The functional currency determinations were conducted through an analysis of the consideration factors identified in ASC 830, Foreign Currency Matters. Foreign currency transactions in currencies other than the United States dollar are recorded at exchange rates prevailing on the dates of the transactions. Foreign currency transaction gains and losses are generally recognized in profit or loss and presented within gain (loss) on foreign exchange. At the end of each reporting period, the monetary assets and liabilities of the Company and its subsidiaries that are denominated in foreign currencies are translated at the rate of exchange at the date of the balance sheet. Non -monetary Comprehensive Income (Loss) Comprehensive income (loss) consists of net income (loss) and other comprehensive income (loss) and represents the change in shareholders’ equity (deficit) which results from transactions and events from sources other than the Company’s shareholders. Comprehensive loss differs from net loss for the period ended September 30, 2023 due to the effects of foreign translation gains and losses. Comprehensive loss differs from net loss for the year ended December 31, 2022 due to the effects of foreign translation gains and losses.	3. Basic and diluted loss per share Basic earnings (loss) per share is computed by dividing net earnings (loss) available to common shareholders by the weighted average number of shares outstanding during the reporting periods. Diluted earnings (loss) per share is computed similar to basic earnings (loss) per share, except that the weighted average shares outstanding are increased to Property and equipment Property and equipment is recorded at cost less accumulated amortization and any impairments. Amortization is calculated based on the estimated residual value and estimated economic life of the specific assets using the straight -line Asset Rate Computers Straight line, 3 years Right of use assets Shorter of useful life or lease term Financial instruments Classification The Company classifies its financial instruments into the following categories: at fair value through profit and loss (FVTPL), at fair value through other comprehensive income (loss) (FVTOCI), or at amortized cost. The classification of financial assets and liabilities is determined at initial recognition. For equity instruments, the Company generally classifies them at FVTPL. However, certain equity investments that are not held for trading may be measured at cost minus impairment if they do not have readily determinable fair values. Debt instruments are classified based on the Company’s business model for managing the financial assets and their contractual cash flow characteristics. Financial liabilities are measured at amortized cost, unless they are required to be measured at FVTPL, such as instruments held for trading or derivatives, or if the Company opts to measure them at FVTPL. Measurement The Company applies (ASC) 820, Fair Value Measurements and Disclosures (ASC 820). ASC 820 defines fair value, establishes a framework for measuring fair value and expands disclosures about fair value measurements. ASC 820 requires disclosures to be provided for fair value measurements. ASC 820 establishes a three -tier • • • ASC 820 recommends three main approaches for measuring the fair value of assets and liabilities: the market approach, the income approach, and the cost approach. The Company uses the appropriate approach based on the nature of the asset or liability being measured. Financial instruments include Cash, Receivables, Restricted deposit, Deposits, Accounts payable, accruals, Warrant liabilities and Notes payable -related -term -term For fair value measurements categorized within Level 3 of the fair value hierarchy, the Company uses its valuation processes to decide its valuation policies and procedures and analyze changes in fair value measurements from period to period. For assets and liabilities that are recognized in the financial statements at fair value on a recurring basis, the Company determines whether transfers have occurred between levels in the hierarchy by re -assessing Financial assets and liabilities at amortized cost Financial assets and liabilities at amortized cost are initially recognized at fair value plus or minus transaction costs, respectively, and subsequently carried at amortized cost less any impairment. Financial assets and liabilities at FVTPL Financial assets and liabilities carried at FVTPL are initially recorded at fair value and transaction costs are expensed in profit or loss. Realized and unrealized gains and losses arising from changes in the fair value of the financial assets and liabilities held at FVTPL are included in profit or loss in the period in which they arise. Impairment of financial assets at amortized cost The Company applies the Current Expected Credit Loss (CECL) model under ASC 326 for impairment of financial assets. This model requires the recognition of an allowance for credit losses based on expected losses over the life of the asset. If the credit risk of a financial asset decreases in a subsequent period, any previously recognized impairment loss is reversed through profit or loss, limited to the extent that the carrying amount does not exceed what the amortized cost would have been had the impairment not been recognized. Intangible assets excluding goodwill Derecognition of financial assets The Company derecognizes financial assets only when the contractual rights to cash flows from the financial assets expire, or when it transfers the financial assets and substantially all of the associated risks and rewards of ownership to another entity. Gains and losses on derecognition are generally recognized in profit or loss. As at December 31, 2022, the Company does not have any derivative financial assets and liabilities. Intangible assets acquired separately are carried at cost at the time of initial recognition. Intangible assets acquired in a business combination and recognized separately from goodwill are initially recognized at their fair value at the acquisition date. Expenditure on research activities is recognized as an expense in the period in which it is incurred. Intangibles with a finite useful life are amortized and those with an indefinite useful life are not amortized. The useful life is the best estimate of the period over which the asset is expected to contribute directly or indirectly to the future cash flows of the Company. The useful life is based on the duration of the expected use of the asset by the Company and the legal, regulatory or contractual provisions that constrain the useful life and future cash flows of the asset, including regulatory acceptance and approval, obsolescence, demand, competition and other economic factors. If an income approach is used to measure the fair value of an intangible asset, the Company considers the period of expected cash flows used to measure the fair value of the intangible asset, adjusted as appropriate for Company -specific Intangibles with a finite useful life are amortized on the straight -line -line Goodwill The Company allocates goodwill arising from business combinations to reporting units that are expected to receive the benefits from the synergies of the business combination. The carrying amount reporting units to which goodwill has been allocated is tested annually for impairment or when there is an indication that the goodwill may be impaired. Any impairment is recognized as an expense immediately. Deferred financing costs Deferred financing costs consist primarily of direct incremental costs related to the Company’s public offering of its common stock completed in February 2022. Upon completion of the Company’s financing any deferred costs were offset against the proceeds. Impairment of intangible assets excluding goodwill There are special requirements for the development of software to be sold. The costs incurred to establish the technological feasibility of the software that will be sold are expensed as research and development when incurred. Once technological feasibility has been achieved, the Company capitalizes the remaining costs incurred to develop the software for sale. Costs are capitalized until the product is ready to be sold or marketed to customers, at which time, amortization of the capitalized costs begins. At the end of each reporting period, the Company reviews the carrying amounts of its intangible assets to determine whether there is any indication that those assets have suffered impairment losses. If any such indication exists, fair value of the reporting unit or an asset group to which the asset belongs is estimated in order to determine the extent of the impairment losses (if any). If the fair value of an asset (or an asset group/reporting unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or an asset group/reporting unit ) is reduced to fair value. Income taxes The Company accounts for income taxes utilizing the assets and liability method. Under this method, deferred tax assets and liabilities are determined based on differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis, and net operating loss and tax credit carry forwards, using enacted tax rates and laws that are expected to be in effect when the differences reverse. A valuation allowance is recorded against deferred tax assets in these cases then management does not believe that the realization is more likely than not. While management believes that its judgements and estimates regarding deferred tax assets and liabilities are appropriate, significant differences in actual results may materially affect the Company’s future financial results. The Company recognizes any uncertain income tax positions at the largest amount that is more -likely-than-not Leases The Company early adopted ASC 842, Leases, as of January 1, 2019 using the modified retrospective application. The Company assesses at contract inception whether a contract is or contains a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The lease term corresponds to the non -cancellable All leases are accounted for as operating leases wherein rental payments are expensed on a straight -line -of-use -current -based Loss contingencies A loss contingency is recognized if, as a result of a past event, the Company has a present legal or constructive obligation that can be estimated reliably and it is probable that an outflow of economic benefits will be required to settle the obligation. Loss contingencies are determined by discounting the expected future cash flows at a pre -tax Non-controlling interest Non -controlling -controlling -controlling -controlling -controlling Changes in the Company’s ownership interest in a subsidiary that do not result in a loss of control are recorded as equity transactions. The carrying amount of non -controlling -controlling -controlling Valuation of Equity Units Issued in Private Placements In accordance with U.S. GAAP, particularly ASC 505 -10 For each private placement, the Company separately estimates the fair value of both the common shares and the warrants at the date of issuance. The determination of fair value is based on market conditions, volatility, and other relevant factors at the time of issuance. 1. 2. -pricing -Scholes -free The total proceeds from the issuance of equity units are allocated between the common shares and the warrants based on their relative fair values at the date of issuance. This allocation is reflected in the equity section of the balance sheet, with the fair value of the warrants recorded as a component of additional paid -in If the warrants expire unexercised, the amount remains in additional paid -in This method of valuation and allocation ensures compliance with the fair value measurement and equity classification requirements of U.S. GAAP. Warrants issued in equity financing transactions The Company engages in equity financing transactions to obtain funds necessary to continue operations. These equity financing transactions may involve issuance of common shares or units. Each unit comprises a certain number of shares and a certain number of warrants. Depending on the terms and conditions of each equity financing transaction, the warrants are exercisable into additional common shares at a price prior to expiry as stipulated by the transaction. Warrants that are part of units are assigned a value based on the residual value, if any. As of February 1, 2021, the warrants were considered a derivative liability since the obligation to issue shares was not fixed in the Company’s functional currency. The derivative warrant liability was measured as fair value at issue with subsequent changes recognized in the consolidated statement of loss and comprehensive loss. A $9,743,659 warrant derivative loss was recorded in the consolidated statement of loss and comprehensive loss beginning February 1, 2021 when the Company changed its functional currency. As of December 31, 2022 the associated warrants have expired and the remaining balance of the warrant liability is $0. The Company uses the Black -Scholes -based Share-based compensation The Company grants stock options to acquire common shares of the Company to directors, officers, employees and consultants. An individual is classified as an employee when the individual is an employee for legal or tax purposes, or provides services similar to those performed by an employee. The fair value of stock options is measured on the date of grant, using the Black -Scholes In situations where equity instruments are issued to non -employees -based -based Revenue recognition In general, the Company recognizes revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the Company, where there is evidence of an arrangement, when the selling price is fixed or determinable, and when specific criteria have been met or there are no significant remaining performance obligations for each of the Company’s activities as described below. Foreseeable losses, if any, are recognized in the year or period in which the loss is determined. The Company earns revenue in three primary ways: 1) the sales of software -as-a-service -built The Company recognizes SAAS revenues from its interactive production sales over the life of the contract as its performance obligations are satisfied. Payment terms vary by contract and can be periodic or one -time The Company recognizes revenues received from the development and maintenance of custom -built For revenues received from the sales of advertising, the Company is deemed the agent in its revenue agreements. The Company does not own or obtain control of the digital advertising inventory. The Company recognizes revenues upon the achievement of agreed -upon The Company’s contracts with customers may include promises to transfer multiple products and services. For these contracts, the Company accounts for individual performance obligations separately if they are capable of being distinct and distinct within the context of the contract. Determining whether products and services are considered distinct performance obligations may require significant judgment. Judgment is also required to determine the stand -alone Deferred revenue Revenue recognition of sales is recorded on a monthly basis upon delivery or as the services are provided. Cash received in advance for services are recorded as deferred revenue based on the proportion of time remaining under the service arrangement as of the reporting date. Foreign exchange The functional currency is the currency of the primary economic environment in which the Company operates and has been determined for each entity within the Company. The functional currency for the Company and its subsidiaries is the United States dollar. The functional currency determinations were conducted through an analysis of the consideration factors identified in ASC 830, Foreign Currency Matters. Foreign currency transactions in currencies other than the United States dollar are recorded at exchange rates prevailing on the dates of the transactions. Foreign currency transaction gains and losses are generally recognized in profit or loss and presented within gain (loss) on foreign exchange. At the end of each reporting period, the monetary assets and liabilities of the Company and its subsidiaries that are denominated in foreign currencies are translated at the rate of exchange at the date of the consolidated balance sheet. Non -monetary Comprehensive Income (Loss) Comprehensive income (loss) consists of net income (loss) and other comprehensive income (loss) and represents the change in shareholders’ equity (deficit) which results from transactions and events from sources other than the Company’s shareholders. Comprehensive loss differs from net loss for the year ended December 31, 2022 due to the effects of foreign translation gains and losses. Net loss is the same as comprehensive loss for the year ended December 31, 2021.

Change in Functional and Presen

Change in Functional and Presentation Currency	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Change in Functional and Presentation Currency [Abstract]
CHANGE IN FUNCTIONAL AND PRESENTATION CURRENCY	4. The Company changed its functional currency from the Canadian dollar (CAD) to the United States dollar (USD) as of February 1, 2021. The change in functional currency coincided with the January 2021 initial public offering and listing on the Nasdaq. Considering Versus’ business activities, comprised primarily of United States dollar revenue and expenditures as well as United States dollar denominated financings, management determined that the functional currency of the Company is the United States dollar. All assets, liabilities, share capital, and other components of shareholders’ equity (deficit) were translated into United States dollars at the exchange rate at the date of change. These changes have been accounted for prospectively. Concurrent with the change in functional currency, on February 1, 2021, the Company changed its presentation currency from the Canadian dollar to the United States dollar. This change in presentation currency is to better reflect the Company’s business activities, comprised primarily of United States dollar transactions. The condensed interim consolidated financial statements for all periods presented have been translated into the new presentation currency in accordance with ASC 830, Foreign Currency Matters. The condensed interim consolidated statements of loss and comprehensive loss have been translated into the presentation currency using the average exchange rates prevailing during each quarterly reporting period. All assets and liabilities previously reported in Canadian dollars have been translated into United States dollars as at February 1, 2021 using the period -end	4. The Company changed its functional currency from the Canadian dollar (CAD) to the United States dollar (USD) as of February 1, 2021. The change in functional currency coincided with the January 2021 initial public offering and listing on the Nasdaq. Considering Versus’ business activities, comprised primarily of United States dollar revenue and expenditures, as well as, United States dollar denominated financings, management determined that the functional currency of the Company is the United States dollar. All assets, liabilities, equity, and other components of stockholders’ equity (deficit) were translated into United States dollars at the exchange rate at the date of change. These changes have been accounted for prospectively. Concurrent with the change in functional currency, on February 1, 2021, the Company changed its presentation currency from the Canadian dollar to the United States dollar. This change in presentation currency is to better reflect the Company’s business activities, comprised primarily of United States dollar transactions. The consolidated financial statements for all periods presented have been translated into the new presentation currency in accordance with ASC 830, Foreign Currency Matters. The consolidated statements of operations and comprehensive loss have been translated into the presentation currency using the average exchange rates prevailing during each quarterly reporting period. All assets and liabilities previously reported in Canadian dollars have been translated into United States dollars as at February 1, 2021 using the period -end

Receivables

Receivables	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Receivables [Abstract]
RECEIVABLES	5. As of September 30, 2023, accounts receivable consists of customer receivables of $3,363 (net an allowance for doubtful accounts of $400) and GST receivable of $25,923. As of December 31, 2022, accounts receivable consists of customer receivables of $46,592 (net an allowance for doubtful accounts of $6,100) and GST receivable of $14,157.	5. As of December 31, 2022, accounts receivable consists of customer receivables of $46,592 (net an allowance for doubtful accounts of $6,100) and GST receivable of $14,157. As of December 31, 2021, accounts receivable consists of customer receivables of $90,808 (net an allowance for doubtful accounts of $11,500) and GST receivable of $32,809.

Restricted Deposit

Restricted Deposit	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Restricted Deposit [Abstract]
RESTRICTED DEPOSIT	6. As at September 30, 2023, restricted deposits consisted of $8,516 (December 31, 2022 — $8,489) held in a guaranteed investment certificate as collateral for a corporate credit card.	6. As at December 31, 2022, restricted deposits consisted of $8,489 (December 31, 2021 – $9,068) held in a guaranteed investment certificate as collateral for a corporate credit card.

Property and Equipment

Property and Equipment	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	7. Computers Right of Use Total ($) ($) ($) Cost At December 31, 2021 181,390 749,202 930,592 Additions 65,329 — 65,329 At December 31, 2022 246,719 749,202 995,921 Additions — — — Disposals (192,361 ) — (192,361 ) At September 30, 2023 54,358 749,202 803,560 Accumulated amortization At December 31, 2021 113,079 523,579 636,658 Amortization for the period 39,667 225,623 265,290 At December 31, 2022 152,746 749,202 901,948 Amortization for the period 22,344 — 22,344 Disposals (135,692 ) — (135,692 ) At September 30, 2023 39,398 749,202 788,600 Carrying amounts At December 31, 2021 68,311 225,623 293,934 At December 31, 2022 93,973 — 93,373 At September 30, 2023 14,960 — 14,960 On April 30, 2023, the Company vacated its leased office space in Los Angeles, CA in accordance with the termination of the lease. Upon vacating the office space, the Company sold or disposed of excess office furniture and equipment, including a majority of the Company’s computers that are no longer needed by the current workforce. As of September 30, 2023, the Company operates using a fully remote workforce and does not have any long -term -term -of-use	7. Computers Right of Total ($) ($) ($) Cost At December 31, 2020 88,329 772,755 861,084 Additions 108,974 — 108,974 Foreign currency adjustment (15,913 ) (23,553 ) (39,466 ) At December 31, 2021 181,390 749,202 930,592 Additions 65,329 — 65,329 At December 31, 2022 246,719 749,202 995,921 Accumulated amortization At December 31, 2020 82,286 337,695 419,981 Amortization for the year 30,793 185,884 216,677 At December 31, 2021 113,079 523,579 636,658 Amortization for the period 39,667 225,623 265,290 At December 31, 2022 152,746 749,202 901,948 Carrying amounts At December 31, 2020 6,043 435,060 441,103 At December 31, 2021 68,311 225,623 293,934 At December 31, 2022 93,973 0 93,373

Non-Controlling Interest In Ver

Non-Controlling Interest In Versus Llc	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Noncontrolling Interest [Abstract]
NON-CONTROLLING INTEREST IN VERSUS LLC	8. As of December 31, 2018, the Company held a 41.3% ownership interest in Versus LLC, a privately held limited liability company organized under the laws of the state of Nevada. The Company consolidates Versus LLC as a result of having full control over the voting shares. Versus LLC is a technology company that is developing a business -to-business -based On May 21, 2019, the Company acquired an additional 25.2% interest in Versus LLC in exchange for 2,392 common shares of the Company and 1,196 -in -controlling On June 21, 2019, the Company acquired an additional 0.3% interest in Versus LLC in exchange for 12 common shares of the Company and 6 -in -controlling On March 1, 2022, the Company acquired an additional 15.1% interest in Versus LLC in exchange for 715 common shares of the Company. The common shares were determined to have a fair value of $186,294. As a result, the Company increased its ownership interest to 81.9% and recorded the excess purchase price over net identifiable assets of $4,562,631 against additional paid -in -controlling The following table presents summarized financial information before intragroup eliminations for the non -wholly 2023 2022 Non-controlling interest percentage 18.1% 18.1% ($) ($) Assets Current 947,592 863,885 Non-current 1,646,634 3,014,296 2,594,226 3,878,181 Liabilities Current 170,543 752,003 Non-current 43,183,941 37,355,830 43,354,484 38,107,833 Net liabilities (40,760,258 ) (34,229,652 ) Non-controlling interest (7,005,658 ) (5,949,660 ) Net loss (4,995,685 ) (9,970,767 ) Net loss attributed to non-controlling interest (603,271 ) (1,693,458 )	8. As of December 31, 2018, the Company held a 41.3% ownership interest in Versus LLC, a privately held limited liability company organized under the laws of the state of Nevada. The Company consolidates Versus LLC as a result of having full control over the voting shares. Versus LLC is a technology company that is developing a business -to-business -based On May 21, 2019, the Company acquired an additional 25.2% interest in Versus LLC in exchange for 2,392 common shares of the Company and 1,196 -paid-in-capital -controlling On June 21, 2019, the Company acquired an additional 0.3% interest in Versus LLC in exchange for 12 common shares of the Company and 6 -paid-in-capital -controlling On March 1, 2022, the Company acquired an additional 15.1% interest in Versus LLC in exchange for 715 common shares of the Company. The common shares were determined to have a fair value of $186,294. As a result, the Company increased its ownership interest to 81.9% and recorded the excess purchase price over net identifiable assets of $4,562,631 against additional -paid-in-capital -controlling The following table presents summarized financial information before intragroup eliminations for the non -wholly 2022 2021 Non-controlling interest percentage 18.1% 33.2% ($) ($) Assets Current 1,011,636 1,488,892 Non-current 2,822,122 2,267,257 3,843,758 3,756,149 Liabilities Current 518,701 763,970 Non-current 39,774,321 30,661,143 40,293,022 31,425,113 Net liabilities (36,449,264 ) (27,668,964 ) Non-controlling interest (6,402,387 ) (8,632,539 ) Net loss (22,318,222 ) (17,840,147 ) Net loss attributed to non-controlling interest (2,146,185 ) (3,466,248 )

Acquisition of Xcite Interactiv

Acquisition of Xcite Interactive, Inc.	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Acquisition of Xcite Interactive, Inc. [Abstract]
ACQUISITION OF XCITE INTERACTIVE, INC.	9. A) Summary of the Acquisition On June 3, 2021, the Company closed its acquisition of all the issued and outstanding common shares of Xcite Interactive Inc. (Xcite) in exchange for common shares of the Company. Pursuant to the terms of the acquisition, the Company acquired all the issued and outstanding Xcite common shares in consideration for the issuance of 0.0015 of a common shares of the Company for each Xcite common share. The Company issued a total of 6,279 common shares with a fair value of $10.7 million, based on the June 3, 2021 closing share price of $1,622.40. The Company issued an additional 182 -accredited The acquisition was accounted for using the acquisition method pursuant to ASC 805, “Business Combinations”. Under the acquisition method, assets and liabilities are measured at their estimated fair value on the date of acquisition. — The total consideration was allocated to the tangible and intangible assets acquired and liabilities assumed. The following table summarizes the details of the consideration and the recognized amounts of assets acquired and liabilities assumed at the date of the acquisition. B) Consideration Common shares $ 12,890,029 Cash 112,225 Working capital adjustment (163,902 ) PPP shares 346,031 Total Consideration $ 13,184,383 Identifiable Assets Acquired and Liabilities Assumed Cash $ 27,124 Accounts Receivable 37,719 Property, Plant and Equipment 34,496 Intangible Assets 7,140,000 Other Assets 12,409 Accounts Payable and Accrued Liabilities (524,853 ) Other Liabilities (123,171 ) Total Identifiable Assets $ 6,603,724 Goodwill $ 6,580,659 Goodwill recognized was attributable to the synergies expected to be achieved. Goodwill was not deductible for tax purposes. C) Impairment of Goodwill and Intangible Assets The Company conducts an annual impairment analysis in accordance with ASC 350 and ASC 360. A number of factors influenced the performance of Xcite Interactive in 2022 and beyond, including reduced revenue projections, the time and cost involved in creating custom games, the departure of key Xcite employees, and the competitive landscape of the fan engagement industry. As a result, the Company engaged a third -party The analysis determined that the recoverable amount was $3,760,000 resulting in an impairment of $8,919,002. The goodwill balance of $6,580,660 was written down to $0. The additional impairment of $2,673,342 was attributed on a pro -rata D) Revenue and Profit Contribution The acquired business contributed revenues of $216,296 and $770,251 for the nine month period ended September 30, 2023 and 2022, respectively.	9. A) Summary of the Acquisition On June 3, 2021, the Company closed its acquisition of all the issued and outstanding common shares of Xcite Interactive Inc. (Xcite) in exchange for common shares of the Company. Pursuant to the terms of the acquisition, the Company acquired all the issued and outstanding Xcite common shares in consideration for the issuance of 0.0015 of a common shares of the Company for each Xcite common share. The Company issued a total of 6,279 common shares with a fair value of $10.7 million, based on the June 3, 2021 closing share price of $1,622.40. The Company issued an additional 182 -accredited The acquisition was accounted for using the acquisition method pursuant to ASC 805, “Business Combinations”. Under the acquisition method, assets and liabilities are measured at their estimated fair value on the date of acquisition. The total consideration was allocated to the tangible and intangible assets acquired and liabilities assumed. The following table summarizes the details of the consideration and the recognized amounts of assets acquired and liabilities assumed at the date of the acquisition. B) Consideration Common shares $ 12,890,029 Cash 112,225 Working capital adjustment (163,902 ) PPP shares 346,031 Total Consideration $ 13,184,383 Identifiable Assets Acquired and Liabilities Assumed Cash $ 27,124 Accounts Receivable 37,719 Property, Plant and Equipment 34,496 Intangible Assets 7,140,000 Other Assets 12,409 Accounts Payable and Accrued Liabilities (524,853 ) Other Liabilities (123,171 ) Total Identifiable Assets $ 6,603,724 Goodwill $ 6,580,659 Goodwill recognized is attributable to the synergies expected to be achieved. Goodwill is not deductible for tax purposes. C) Impairment of Goodwill and Intangible Assets The Company conducts an annual impairment analysis in accordance with ASC 350 and ASC 360. A number of factors influenced the performance of Xcite Interactive in 2022 and beyond, including reduced revenue projections, the time and cost involved in creating custom games, the departure of key Xcite employees, and the competitive landscape of the fan engagement industry. As a result, the Company engaged a third -party The analysis determined that the fair value was $3,760,000 resulting in an impairment of $8,919,002. The goodwill balance of $6,580,660 was written down to $0. The additional impairment of $2,673,342 was attributed on a pro -rata D) Revenue and Profit Contribution The acquired business contributed revenues of $988,436 for the year ended December 31, 2022.

Intangible Assets

Intangible Assets	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Intangible Assets [Abstract]
INTANGIBLE ASSETS	10. Intangible assets are comprised of a business -to-business -based Software Customer Tradename Developed Total Cost At December 31, 2021 12,218,908 4,840,000 750,000 1,550,000 19,358,908 Additions 2,496,621 — — — 2,496,621 Impairments — (1,699,034 ) (329,167 ) (340,139 ) (2,338,340 ) At December 31, 2022 14,715,529 3,170,966 420,833 1,209,861 19,517,189 Additions 19,006 — — — 19,006 At September 30, 2023 14,734,535 3,170,966 420,833 1,209,861 19,536,195 Accumulated amortization At December 31, 2021 9,582,355 345,714 — 258,333 10,186,402 Amortization 1,729,326 691,430 — 516,667 2,937,423 At December 31, 2022 11,311,681 1,037,144 — 775,000 13,123,825 Amortization 1,361,639 290,976 — 217,430 1,870,045 At September 30, 2023 12,673,320 1,328,120 — 992,430 14,993,870 Carrying amounts At December 31, 2021 2,636,553 4,494,286 750,000 1,291,667 9,172,506 At December 31, 2022 3,403,848 2,133,822 420,833 434,861 6,393,364 At September 30, 2023 2,061,215 1,842,846 420,833 217,431 4,542,326	10. Intangible assets are comprised of a business -to-business -based Software Customer Relationships Tradename Developed Technology Total Cost At December 31, 2020 9,914,104 — — — 9,914,104 Foreign currency (47,444 ) (47,444 ) Additions 2,352,248 4,840,000 750,000 1,550,000 9,492,248 At December 31, 2021 12,218,908 4,840,000 750,000 1,550,000 19,358,908 Additions 2,496,621 — — — 2,496,621 Impairments — (1,669,034 ) (329,167 ) (340,139 ) (2,338,340 ) At December 31, 2022 14,715,529 3,170,966 420,833 1,209,861 19,517,189 Accumulated amortization At December 31, 2020 8,176,688 — — — 8,176,688 Amortization 1,405,667 345,714 — 258,333 2,009,714 At December 31, 2021 9,582,355 345,714 — 258,333 10,186,402 Amortization 1,729,326 691,430 — 516,667 2,937,423 At December 31, 2022 11,311,681 1,037,144 — 775,000 13,123,825 Carrying amounts At December 31, 2020 1,737,416 — — — 1,737,416 At December 31, 2021 2,636,553 4,494,286 750,000 1,291,667 9,172,506 At December 31, 2022 3,403,848 2,133,822 420,833 434,861 6,393,364

Accounts Payable and Accrued Li

Accounts Payable and Accrued Liabilities	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Accounts Payable and Accrued Liabilities [Abstract]
ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	11. The Company’s accounts payable and accrued liabilities are comprised of the following: September 30, December 31, ($) ($) Accounts payable (Note 12) 44,339 138,276 Due to related parties (Note 12 and Note 14) 194,475 304,623 Accrued liabilities (Note 12) 24,747 79,113 263,561 522,012	11. The Company’s accounts payable and accrued liabilities are comprised of the following: December 31, 2022 December 31, 2021 ($) ($) Accounts payable (Note 12) 138,276 386,030 Due to related parties (Note 12 and Note 14) 304,623 302,883 Accrued liabilities (Note 12) 79,113 143,486 522,012 832,399

Notes Payable - Related Party

Notes Payable - Related Party	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Notes Payable - Related Party [Abstract]
NOTES PAYABLE - RELATED PARTY	12. During the nine month period ended September 30, 2023, the Company repaid $821,292 of principal. As at September 30, 2023, the Company had recorded $5,302 in accrued interest which was included in accounts payable and accrued liabilities. During the year ended December 31, 2022, the Company repaid $64,550 of principal. As at December 31, 2022, the Company had recorded $23,456 in accrued interest which was included in accounts payable and accrued liabilities. During the nine month period ended September 30, 2023, the Company recorded finance expense of $0 (December 31, 2022 — $60,770). As of September 30, 2023, all notes are fully accreted. Amount Balance, December 31, 2021 2,786,183 Foreign currency adjustment (177,690 ) Repayments (64,550 ) Finance expense 60,770 Balance, December 31, 2022 2,604,713 Foreign currency adjustment 8,119 Repayments (821,292 ) Balance, September 30, 2023 1,791,540 Current 1,791,540 Non-current 0	12. During the year ended December 31, 2022, the Company repaid $64,550 of principal. As at December 31, 2022, the Company had recorded $23,456 in accrued interest which was included in accounts payable and accrued liabilities. During the year ended December 31, 2021, the Company exchanged 897 During the year ended December 31, 2022, the Company recorded finance expense of $60,770 (December 31, 2021 — $225,196), related to bringing the notes to their present value. Amount Balance at December 31, 2020 4,528,549 Proceeds — Repayments (2,058,720 ) Contribution benefit — Finance expense 225,196 Foreign exchange adjustment 91,158 Balance, December 31, 2021 2,786,183 Foreign currency adjustment (177,690 ) Repayments (64,550 ) Finance expense 60,770 Balance, December 31, 2022 2,604,713 Current 2,604,713 Non-current 0

Share Capital and Reserves

Share Capital and Reserves	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
SHARE CAPITAL AND RESERVES	13. a) Authorized share capital We are authorized to issue an unlimited number of Class A Shares. The Class A Shares do not have any special rights or restrictions attached. As of September 30, 2023, there were 21 Class A Shares issued and outstanding. b) Issued share capital During the nine month period ended September 30, 2023, the Company: i) ii) proceeds of $4,446,200. Escrow At September 30, 2023, 1 common share (December 31, 2022 – 1) of the Company are held in escrow due to misplaced share certificates originally issued to three individual shareholders. During the year ended December 31, 2022, the Company: i) ii) iii) iv) v) -funded vi) vii) -funded c) Stock options The Company may grant incentive stock options to its officers, directors, employees, and consultants. The Company has implemented a rolling Stock Option Plan (the “Plan”) whereby the Company can issue up to 10% of the issued and outstanding common shares of the Company. Options have a maximum term of ten years and vesting is determined by the Board of Directors. A continuity schedule of outstanding stock options is as follows: Number Weighted ($) Balance – December 31, 2021 8,091 1,017.60 Granted 6,533 99.04 Exercised — — Forfeited (386 ) 1,484.96 Balance – December 31, 2022 14,238 594.08 Granted 25,000 14.40 Exercised — — Forfeited (9,853 ) 407.59 Balance – September 30, 2023 29,384 163.38 During the nine months ended September 30, 2023, 25,000 stock options were granted by the Company. During the nine months ended September 30, 2023, the Company recorded a share -based During the year ended December 31, 2022, 6,533 stock options were granted by the Company. During the year ended December 31, 2022, the Company recorded share -based The Company used the following assumptions in calculating the fair value of stock options for the period ended: September 30, 2023 December 31, Risk-free interest rate 3.93% 2.14% – 4.03% Expected life of options 5.0 years 5.0 years Expected dividend yield Nil Nil Volatility 132.65% 96.90% – 112.40% At September 30, 2023, the Company had incentive stock options outstanding as follows: Expiry Date Options Exercise Price Weighted ($) (years) April 2, 2024 430 604.80 0.50 June 27, 2024 26 614.40 0.75 September 27, 2024 964 1,087.20 1.00 October 22, 2024 52 967.20 1.08 July 24, 2025 555 715.20 1.83 July 31, 2025 548 715.20 1.83 August 10, 2025 52 715.20 1.92 June 1, 2026 237 1,689.60 2.67 June 29, 2026 44 1,356.00 2.75 August 19, 2026 1,499 1,008.00 2.92 May 10, 2027 14 189.60 3.67 August 17, 2027 3,217 96.00 3.92 September 20, 2027 140 55.20 4.00 February 13, 2028 21,606 14.40 4.50 29,384 163.38 4.05 d) Share purchase warrants A continuity schedule of outstanding share purchase warrants is as follows: Number Outstanding Weighted ($) Balance – December 31, 2021 18,692 1,639.20 Exercised — — Expired (11,662 ) 1,540.80 Issued 322,878 54.72 Balance – December 31, 2022 329,908 91.84 Exercised (252,625 ) 17.60 Expired — — Issued 10,938 14.40 Balance – September 30, 2023 (1) 88,221 295.05 ​ (1) During the nine month period ended September 30, 2023, the Company: i) During the year ended December 31, 2022, the Company: i) ii) iii) iv) -funded The Company used the following assumptions in calculating the fair value of the warrants for the period ended: September 30, Risk-free interest rate 4.13% – 4.49% Expected life of warrants 2.58 – 4.67 years Expected dividend yield Nil Volatility 132.78% Weighted average fair value per warrant $ 3.36 At September 30, 2023, the Company had share purchase warrants outstanding as follows: Expiry Date Warrants Outstanding Exercise Price Weighted ($) (years) January 20, 2026 (1) 7,030 1,800.00 2.33 February 28, 2027 20,690 460.80 3.42 December 6, 2027 13,781 20.00 4.17 December 9, 2027 9,876 17.60 4.17 January 18, 2028 25,906 124.80 4.33 February 2, 2028 10.938 14.40 4.42 88,221 295.05 3.92 (1)	13. a) Authorized share capital The Company is authorized to issue an unlimited number of Class A Shares. The Class A Shares do not have any special rights or restrictions attached. As of December 31, 2022 and 2021, there were 21 Class A Shares issued and outstanding. b) Issued share capital During the year ended December 31, 2022, the Company: i) ii) iii) iv) v) -funded vi) vii) -funded Escrow At December 31, 2022, 1 common share (December 31, 2021 – 1) of the Company are held in escrow due to misplaced share certificates originally issued to three individual shareholders. During the year ended December 31, 2021, the Company: i) ii) iii) iv) v) vi) c) Stock options The Company may grant incentive stock options to its officers, directors, employees, and consultants. The Company has implemented a rolling Stock Option Plan (the “Plan”) whereby the Company can issue up to 10% of the issued and outstanding common shares of the Company. Options have a maximum term of ten years and vesting is determined by the Board of Directors. A continuity schedule of outstanding stock options is as follows: Number Weighted Average ($) Balance – December 31, 2020 5,641 888.00 Granted 4,001 1,168.80 Exercised (492 ) 796.80 Forfeited (1,059 ) 813.60 Balance – December 31, 2021 8,091 1,017.60 Granted 6,533 99.04 Exercised — — Forfeited (386 ) 1,484.96 Balance – December 31, 2022 14,238 594.08 During the year ended December 31, 2022, 6,533 stock options were granted by the Company. During the year ended December 31, 2022, the Company recorded share -based During the year ended December 31, 2021, 4,001 stock options were granted by the Company. During the year ended December 31, 2021, the Company recorded share -based The Company used the following assumptions in calculating the fair value of stock options for the period ended: December 31, December 31, Risk-free interest rate 2.14% – 4.03% 0.04% – 0.47% Expected life of options 5.0 years 5.0 years Expected dividend yield Nil Nil Volatility 96.90% – 112.40% 102% – 128% At December 31, 2022, the Company had incentive stock options outstanding as follows: Expiry Date Options Exercise Price Weighted ($) (years) June 6, 2023 59 1,368.00 0.93 September 4, 2023 53 712.80 1.18 April 2, 2024 446 604.80 1.76 June 27, 2024 26 614.40 1.99 September 27, 2024 1,250 1,087.20 2.24 October 22, 2024 52 967.20 2.31 July 24, 2025 1,009 715.20 3.07 July 31, 2025 693 715.20 3.07 August 10, 2025 52 715.20 3.11 November 19, 2025 64 1,101.60 2.39 June 1, 2026 237 1,689.60 3.97 June 29, 2026 1,373 1,356.00 3.97 August 19, 2026 2,391 1,008.00 3.20 March 18, 2027 94 316.80 4.00 May 10, 2027 50 189.60 4.00 August 17, 2027 6,249 96.00 4.80 September 20, 2027 140 55.20 4.80 14,238 594.08 3.82 d) Share purchase warrants A continuity schedule of outstanding share purchase warrants is as follows: Number Weighted ($) Balance – December 31, 2020 11,219 866.40 Exercised (4,536) 1,010.40 Expired (2,052) 1,010.40 Issued 14,061 1,800.00 Balance – December 31, 2021 18,692 1,639.20 Exercised — — Expired (11,662) 1,540.80 Issued 322,878 54.72 Balance – December 31, 2022 (1) 329,908 91.84 ____________ ​ (1) During the year ended December 31, 2022, the Company: i) ii) iii) iv) -funded During the year ended December 31, 2021, the Company: i) ii) The Company used the following assumptions in calculating the fair value of the warrants for the period ended: December 31, December 31, Risk-free interest rate 3.99% – 4.22% 0.25% Expected life of warrants 3.06 – 5.05 years 0.7 – 1.76 years Expected dividend yield Nil Nil Volatility 119% – 124.9% 75% Weighted average fair value per warrant $4.16 $54.08 At December 31, 2022, the Company had share purchase warrants outstanding as follows: Expiry Date Warrants Outstanding Exercise Price Weighted Average Remaining Life ($) (years) January 20, 2026 (1) 7,030 1,800.00 3.06 February 28, 2027 20,690 460.80 4.16 December 6, 2027 13,781 20.00 4.93 December 9, 2027 262,501 17.60 4.94 January 18, 2028 25,906 124.80 5.05 329,908 91.84 4.45 ____________ (1)

Related Party Transactions

Related Party Transactions	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	14. The following summarizes the Company’s related party transactions, not disclosed elsewhere in these condensed interim consolidated financial statements, during the nine months ended September 30, 2023 and 2022. Key management personnel includes the Chief Executive Officer (CEO), Chief Financial Officer (CFO) and certain directors and officers and companies controlled or significantly influenced by them. Key Management Personnel 2023 2022 ($) ($) Short-term employee benefits paid or accrued to the CEO of the Company, including share-based compensation vested for incentive stock options and performance warrants. 263,477 267,542 Short-term employee benefits paid or accrued to the CFO of the Company, including share-based compensation vested for incentive stock options and performance warrants. 273,197 276,456 Short-term employee benefits paid or accrued to a member of the advisory board of the Company, including share-based compensation vested for incentive stock options and performance warrants. 54,518 172,094 Short-term employee benefits paid or accrued to the Chief Technology Officer of the Company, including share-based compensation vested for incentive stock options and performance warrants. 231,999 233,579 Short-term employee benefits paid or accrued to a Director of the Company, including share-based compensation vested for incentive stock options and performance warrants. 199,459 223,862 Short-term employee benefits paid or accrued to the Chief People Officer of the Company, including share-based compensation vested for incentive stock options and performance warrants. 179,959 156,709 Short-term employee benefits paid or accrued to other directors and officers of the Company, including share-based compensation vested for incentive stock options and performance warrants. 70,353 435,267 Total 1,272,962 1,765,508 Other Related Party Payments Office sharing and occupancy costs of $56,542 during the nine months ended September 30, 2023 (December 31, 2022 — $64,741) were paid or accrued to a corporation that shares management in common with the Company. Amounts Outstanding a) -interest b)	14. The following summarizes the Company’s related party transactions, not disclosed elsewhere in these consolidated financial statements, during the years ended December 31, 2022 and 2021. Key management personnel includes the Chief Executive Officer (CEO), Chief Financial Officer (CFO) and certain directors and officers and companies controlled or significantly influenced by them. Key Management Personnel 2022 2021 ($) ($) Short-term employee benefits paid or accrued to the CEO of the Company, including share-based compensation vested for incentive stock options and performance warrants. 350,657 335,430 Short-term employee benefits paid or accrued to the CFO of the Company, including share-based compensation vested for incentive stock options and performance warrants. 363,291 447,710 Short-term employee benefits paid or accrued to a member of the advisory board of the Company, including share-based compensation vested for incentive stock options and performance warrants. 215,038 215,706 Short-term employee benefits paid or accrued to the Chief Technology Officer of the Company, including share-based compensation vested for incentive stock options and performance warrants. 306,441 289,290 Short-term employee benefits paid or accrued to a Director of the Company, including share-based compensation vested for incentive stock options and performance warrants. 293,585 — Short-term employee benefits paid or accrued to the Chief People Officer of the Company, including share-based compensation vested for incentive stock options and performance warrants. 205,681 — Short-term employee benefits paid or accrued to other directors and officers of the Company, including share-based compensation vested for incentive stock options and performance warrants. 426,153 666,586 Total 2,160,846 1,954,722 Other Related Party Payments Office sharing and occupancy costs of $64,741 (December 31, 2021 – $67,012) were paid or accrued to a corporation that shares management in common with the Company. Amounts Outstanding a) -interest b)

Financial Instruments and Risk

Financial Instruments and Risk Management	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Financial Instruments and Risk Management [Abstract]
FINANCIAL INSTRUMENTS AND RISK MANAGEMENT	15. Financial risk management The Company applies ASC 820, Fair Value Measurements and Disclosures (“ASC 820”). ASC 820 defines fair value, establishes a framework for measuring fair value and expands disclosures about fair value measurements. ASC 820 requires disclosures to be provided for fair value measurements. ASC 820 establishes a three -tier Level 1 — Observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets Level 2 — Includes other inputs that are directly or indirectly observable in the marketplace Level 3 — Unobservable inputs which are supported by little or no market activity The Board of Directors has overall responsibility for the establishment and oversight of the Company’s risk management framework. The Company’s financial instruments consist of cash, receivables, restricted deposit, accounts payable and accrued liabilities and notes payable. The fair value of cash, receivables, accounts payable and accrued liabilities approximate their book values because of the short -term Credit risk Credit risk is the risk of financial loss to the Company if a counterparty to a financial instrument fails to meet its payment obligations. The Company has no material counterparties to its financial instruments with the exception of the financial institutions which hold its cash. The Company manages its credit risk by ensuring that its cash is placed with a major financial institution with strong investment grade ratings by a primary ratings agency. The Company’s receivables consist of goods and services due from customers and tax due from the Canadian government. Financial instrument risk exposure The Company is exposed in varying degrees to a variety of financial instrument related risks. The Board approves and monitors the risk management processes. Liquidity risk The Company’s cash is invested in business accounts which are available on demand. The Company has raised additional capital during the nine months ended September 30, 2023. Interest rate risk The Company’s bank account earns interest income at variable rates. The fair value of its portfolio is relatively unaffected by changes in short -term Foreign exchange risk Foreign currency exchange rate risk is the risk that the fair value of financial instruments or future cash flows will fluctuate because of changes in foreign exchange rates. The Company operates in Canada and the United States. The Company was exposed to the following foreign currency risk as at September 30, 2023 and December 31, 2022: September 30, 2023 December 31, 2022 ($) ($) Cash 1,148,437 245,858 Accounts payable and accrued liabilities (87,810 ) (93,630 ) 1,060,627 152,228 As at September 30, 2023, with other variables unchanged, , a +/- 10% change in the United States dollar to Canadian dollar exchange rate would impact the Company’s net loss by $106,100 (December 31, 2022 — $15,200).	15. Financial risk management The Company applies ASC 820, Fair Value Measurements and Disclosures (“ASC 820”). ASC 820 defines fair value, establishes a framework for measuring fair value and expands disclosures about fair value measurements. ASC 820 requires disclosures to be provided for fair value measurements. ASC 820 establishes a three -tier Level 1 — Observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets Level 2 — Includes other inputs that are directly or indirectly observable in the marketplace Level 3 — Unobservable inputs which are supported by little or no market activity The Board of Directors has overall responsibility for the establishment and oversight of the Company’s risk management framework. The Company’s financial instruments consist of cash, receivables, restricted deposit, accounts payable and accrued liabilities and notes payable. The fair value of cash, receivables, accounts payable and accrued liabilities approximate their book values because of the short -term Credit risk Credit risk is the risk of financial loss to the Company if a counterparty to a financial instrument fails to meet its payment obligations. The Company has no material counterparties to its financial instruments with the exception of the financial institutions which hold its cash. The Company manages its credit risk by ensuring that its cash is placed with a major financial institution with strong investment grade ratings by a primary ratings agency. The Company’s receivables consist of goods and services due from customers and tax due from the Canadian government. Financial instrument risk exposure The Company is exposed in varying degrees to a variety of financial instrument related risks. The Board approves and monitors the risk management processes. Liquidity risk The Company’s cash is invested in business accounts which are available on demand. The Company has raised additional capital during the years ended December 31, 2022 and 2021. Interest rate risk The Company’s bank account earns interest income at variable rates. The fair value of its portfolio is relatively unaffected by changes in short -term Foreign exchange risk Foreign currency exchange rate risk is the risk that the fair value of financial instruments or future cash flows will fluctuate because of changes in foreign exchange rates. The Company operates in Canada and the United States. The Company was exposed to the following foreign currency risk as at December 31, 2022 and December 31, 2021: December 31, 2022 December 31, 2021 ($) ($) Cash 245,858 162,135 Accounts payable and accrued liabilities (93,630 ) (142,726 ) 152,228 19,409 As at December 31, 2022, with other variables unchanged, , a +/- 10% change in the United States dollar to Canadian dollar exchange rate would impact the Company’s net loss by $15,200 (December 31, 2021 – $1,900).

Management of Capital

Management of Capital	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Management of Capital [Abstract]
MANAGEMENT OF CAPITAL	16. The Company manages its capital structure and makes adjustments to it, based on the funds available to the Company. Capital consists of items within equity (deficit). The Board of Directors does not establish quantitative return on capital criteria for management, but rather relies on the expertise of the Company’s management to sustain future development of the business. The Company is not subject to any externally imposed capital requirements. The Company remains dependent on external financing to fund its activities. In order to sustain its operations, the Company will spend its existing cash on hand and raise additional amounts as needed until the business generates sufficient revenues to be self -sustaining In order to maximize ongoing corporate development efforts, the Company does not pay out dividends. The Company’s investment policy is to keep its cash treasury invested in certificates of deposit with major financial institutions. There have been no changes to the Company’s approach to capital management during the nine month period ended September 30, 2023.	16. The Company manages its capital structure and makes adjustments to it, based on the funds available to the Company. Capital consists of items within equity (deficit). The Board of Directors does not establish quantitative return on capital criteria for management, but rather relies on the expertise of the Company’s management to sustain future development of the business. The Company is not subject to any externally imposed capital requirements. The Company remains dependent on external financing to fund its activities. In order to sustain its operations, the Company will spend its existing cash on hand and raise additional amounts as needed until the business generates sufficient revenues to be self -sustaining In order to maximize ongoing corporate development efforts, the Company does not pay out dividends. The Company’s investment policy is to keep its cash treasury invested in certificates of deposit with major financial institutions. There have been no changes to the Company’s approach to capital management during the year ended December 31, 2022.

Geographical Segmented Informat

Geographical Segmented Information	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Geographical Segmented Information [Abstract]
GEOGRAPHICAL SEGMENTED INFORMATION	17. The Company is engaged in three business activities, the live events business, which includes partnering with multiple professional sports franchises to drive in -stadium -to-business -based Details of identifiable assets by geographic segments are as follows: Restricted Deposits Goodwill Property and Intangible September 30, 2023 Canada $ 8,516 $ — $ — $ — $ — USA — — — 14,960 4,542,326 $ 8,516 $ — — $ 14,960 $ 4,542,326 September 30, 2022 Canada $ 8,388 $ — $ — $ — $ — USA — 100,000 6,580,660 157,470 9,372,537 $ 8,388 $ 100,000 6,580,660 $ 157,470 $ 9,372,537	17. The Company is engaged in three business activities, the live events business, which includes partnering with multiple professional sports franchises to drive in -stadium -to-business -based Details of identifiable assets by geographic segments are as follows: Restricted deposits Deposits Goodwill Property and equipment Intangible assets December 31, 2022 Canada $ 8,489 $ — $ — $ — $ — USA — 100,000 — 93,973 6,393,364 $ 8,489 $ 100,000 — $ 93,973 $ 6,393,364 December 31, 2021 Canada $ 9,068 $ — $ — $ — USA — 100,000 6,580,660 293,934 9,172,507 $ 9,068 $ 100,000 6,580,660 $ 293,934 $ 9,172,507

Supplemental Cash Flow Informat

Supplemental Cash Flow Information	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Supplemental Cash Flow Elements [Abstract]
SUPPLEMENTAL CASH FLOW INFORMATION	18. September 30, September 30, ($) ($) Non-cash investing and financing activities: Shares issued to acquire Holdco shares — 715 Shares issued in connection with Xcite acquisition — 262	18. December 31, 2022 December 31, 2021 ($) ($) Non-cash investing and financing activities: Shares issued to acquire Holdco shares 715 — Shares issued in connection with Xcite acquisition 262 — Common shares issued to settle debt — 6,729 Deferred financing costs included in accrued expenses — $ 174,813 Fair value common shares issued in acquisition — $ 13,184,384

Lease Obligations and Commitmen

Lease Obligations and Commitments	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Lease Obligations and Commitments [Abstract]
LEASE OBLIGATIONS AND COMMITMENTS	19. Lease Liabilities $ Lease liabilities recognized as of January 1, 2022 367,884 Change in lease liabilities (239,234 ) Lease liabilities recognized as of January 1, 2023 128,560 Change in lease liabilities (128,560 ) Less: current portion (0 ) At September 30, 2023 – non-current portion 0 On August 1, 2015, the Company entered into a cost sharing arrangement agreement for the provision of office space and various administrative services. In May of 2018, the Company extended the cost sharing arrangement to July of 2022 at a monthly fee of CAD $7,000 plus GST per month. On September 6, 2017, the Company entered into a rental agreement for office space in Los Angeles, California. Under the terms of the agreement the Company paid $17,324 per month commencing on October 1, 2017 until April 30, 2023. On April 30, 2023, the Company vacated its leased office space in Los Angeles, CA in accordance with the termination of the lease. As of September 30, 2023, the Company operates using a fully remote workforce and does not have any long -term -term -of-use	19. Lease Liabilities $ Lease liabilities recognized as of January 1, 2021 641,251 Change in lease liabilities (211,547 ) Foreign exchange adjustment (61,820 ) Lease liabilities recognized as of January 1, 2022 367,884 Change in lease liabilities (239,324 ) Less: current portion 128,560 At December 31, 2022 – non-current portion — On August 1, 2015, the Company entered into a cost sharing arrangement agreement for the provision of office space and various administrative services. In May of 2018, the Company extended the cost sharing arrangement to July of 2022 at a monthly fee of CAD $7,000 plus GST per month. On September 6, 2017, the Company entered into a rental agreement for office space in Los Angeles, California. Under the terms of the agreement the Company will pay $17,324 per month commencing on October 1, 2017 until June 30, 2023. Future minimum lease payments as of December 31, 2022 are as follows: Year Amount ($) 2023 131,576

Subsequent Events

Subsequent Events	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	20. The Company has evaluated subsequent events after the balance sheet date of September 30, 2023 through February 1. 2. 3. 4. 5. -for-16	21. The Company has evaluated subsequent events after the balance sheet date of December 31, 2022 through February 1. 2. 3. 4. 5. 6. 7. -for-16

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2022
Income Taxes [Abstract]
INCOME TAXES	20. a) Provision for Income Taxes A reconciliation of income taxes at statutory rates with the reported taxes is as follows: 2022 2021 ($) ($) Loss for the year (22,473,192 ) (17,840,147 ) Expected income tax (recovery) (6,070,000 ) (4,820,000 ) Change in statutory, foreign tax, foreign exchange rates and other (12,000 ) 294,000 Permanent differences 1,875,000 1,107,000 Share issue costs 370,000 432,000 Change in unrecognized deductible temporary differences 3,837,000 2,987,000 Income tax expense — — b) Deferred Income Taxes The significant components of the Company’s deferred tax assets that have not been included on the consolidated balance sheets are as follows: 2022 2021 ($) ($) Non-capital losses carry-forward 14,379,000 11,751,000 Evaluation assets 1,470,000 1,470,000 Share issuance costs 789,000 735,000 Debt with accretion — (70,000 ) Intangible assets 622,000 179,000 Other deferreds 12,000 37,000 Allowable capital losses 3,558,000 3,801,000 Property and equipment 76,000 35,000 20,906,000 17,938,000 Unrecognized deferred tax assets (20,906,000 ) (17,938,000 ) The significant components of the Company’s temporary differences, unused tax credits and unused tax losses that have not been included on the consolidated balance sheets are as follows: Temporary Differences 2022 Expiry Date Range 2021 Expiry Date ($) ($) Non-capital losses available for future periods – US 41,188,000 2036 to indefinite 29,390,000 2036 to indefinite Non-capital losses available for future periods – Canada 21,739,000 2026 to 2042 20,664,000 2026 to 2041 Allowable capital losses 13,178,000 No expiry date 14,077,000 No expiry date Property and equipment 270,000 No expiry date 128,000 No expiry date Intangible assets 2,962,000 No expiry date 853,000 No expiry date Exploration and evaluation assets 5,446,000 No expiry date 5,446,000 No expiry date Share issuance costs 2,922,000 No expiry date 2,724,000 No expiry date Tax attributes are subject to review, and potential adjustment, by tax authorities. The Company files income tax returns with Canada, U.S. and state governments. With few exceptions, the Company is no longer subject to tax examinations by tax authorities for years before 2017.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Summary of Significant Accounting Policies [Abstract]
Basic and diluted loss per share	Basic and diluted loss per share Basic earnings (loss) per share is computed by dividing net earnings (loss) available to common shareholders by the weighted average number of shares outstanding during the reporting periods. Diluted earnings (loss) per share is computed similar to basic earnings (loss) per share except that the weighted average shares outstanding are increased to include additional shares for the assumed exercise of stock options and warrants, if dilutive. The number of additional shares is calculated by assuming that outstanding stock options and warrants were exercised and that the proceeds from such exercises were used to acquire common stock at the average market price during the reporting periods. Potentially dilutive options and warrants excluded from diluted loss per share as of September 30, 2023 totalled 117,604 (December 31, 2022 – 442,573).	Basic and diluted loss per share Basic earnings (loss) per share is computed by dividing net earnings (loss) available to common shareholders by the weighted average number of shares outstanding during the reporting periods. Diluted earnings (loss) per share is computed similar to basic earnings (loss) per share, except that the weighted average shares outstanding are increased to
Property and equipment	Property and equipment Property and equipment is recorded at cost less accumulated amortization and any impairments. Amortization is calculated based on the estimated residual value and estimated economic life of the specific assets using the straight -line Asset Rate Computers Straight line, 3 years Right of use assets Shorter of useful life or lease term	Property and equipment Property and equipment is recorded at cost less accumulated amortization and any impairments. Amortization is calculated based on the estimated residual value and estimated economic life of the specific assets using the straight -line Asset Rate Computers Straight line, 3 years Right of use assets Shorter of useful life or lease term
Financial instruments	Financial instruments Classification The Company classifies its financial instruments in the following categories: at fair value through profit and loss (FVTPL), at fair value through other comprehensive income (loss) (FVTOCI), or at amortized cost. The Company determines the classification of financial assets at initial recognition. The classification of financial assets and liabilities is determined at initial recognition. For equity instruments, the Company generally classifies them at FVTPL. However, certain equity investments that are not held for trading may be measured at cost minus impairment if they do not have readily determinable fair values. Debt instruments are classified based on the Company’s business model for managing the financial assets and their contractual cash flow characteristics. Financial liabilities are measured at amortized cost, unless they are required to be measured at FVTPL, such as instruments held for trading or derivatives, or if the Company opts to measure them at FVTPL. Measurement The Company applies Financial Accounting Standards Board Accounting Standards Codification (ASC) 820, Fair Value Measurements and Disclosures (“ASC 820”). ASC 820 defines fair value, establishes a framework for measuring fair value and expands disclosures about fair value measurements. ASC 820 requires disclosures to be provided for fair value measurements. ASC 820 establishes a three -tier • • • ASC 820 describes three main approaches to measuring the fair value of assets and liabilities: (1) market approach; (2) income approach; and (3) cost approach. The market approach uses prices and other relevant information generated from market transactions involving identical or comparable assets or liabilities. The income approach uses valuation techniques to convert future amounts to a single present value amount. The measurement is based on the value indicated by current market expectations about those future amounts. The cost approach is based on the amount that would currently be required to replace an asset. Financial instruments include Cash and cash equivalents, Trade receivables, Restricted deposit, Deposit, Accounts payable, accruals, and Notes Payable. The carrying values of the financial instruments included in current assets and liabilities approximate their fair values due to their short -term -term For fair value measurements categorized within Level 3 of the fair value hierarchy, the Company uses its valuation processes to decide its valuation policies and procedures and analyze changes in fair value measurements from period to period. For assets and liabilities that are recognized in the financial statements at fair value on a recurring basis, the Company determines whether transfers have occurred between levels in the hierarchy by re -assessing Financial assets and liabilities at amortized cost Financial assets and liabilities at amortized cost are initially recognized at fair value plus or minus transaction costs, respectively, and subsequently carried at amortized cost less any impairment. Financial assets and liabilities at FVTPL Financial assets and liabilities carried at FVTPL are initially recorded at fair value and transaction costs are expensed in profit or loss. Realized and unrealized gains and losses arising from changes in the fair value of the financial assets and liabilities held at FVTPL are included in profit or loss in the period in which they arise. Impairment of financial assets at amortized cost The Company applies the Current Expected Credit Loss (CECL) model under ASC 326 for impairment of financial assets. This model requires the recognition of an allowance for credit losses based on expected losses over the life of the asset. If the credit risk of a financial asset decreases in a subsequent period, any previously recognized impairment loss is reversed through profit or loss, limited to the extent that the carrying amount does not exceed what the amortized cost would have been had the impairment not been recognized.	Financial instruments Classification The Company classifies its financial instruments into the following categories: at fair value through profit and loss (FVTPL), at fair value through other comprehensive income (loss) (FVTOCI), or at amortized cost. The classification of financial assets and liabilities is determined at initial recognition. For equity instruments, the Company generally classifies them at FVTPL. However, certain equity investments that are not held for trading may be measured at cost minus impairment if they do not have readily determinable fair values. Debt instruments are classified based on the Company’s business model for managing the financial assets and their contractual cash flow characteristics. Financial liabilities are measured at amortized cost, unless they are required to be measured at FVTPL, such as instruments held for trading or derivatives, or if the Company opts to measure them at FVTPL. Measurement The Company applies (ASC) 820, Fair Value Measurements and Disclosures (ASC 820). ASC 820 defines fair value, establishes a framework for measuring fair value and expands disclosures about fair value measurements. ASC 820 requires disclosures to be provided for fair value measurements. ASC 820 establishes a three -tier • • • ASC 820 recommends three main approaches for measuring the fair value of assets and liabilities: the market approach, the income approach, and the cost approach. The Company uses the appropriate approach based on the nature of the asset or liability being measured. Financial instruments include Cash, Receivables, Restricted deposit, Deposits, Accounts payable, accruals, Warrant liabilities and Notes payable -related -term -term For fair value measurements categorized within Level 3 of the fair value hierarchy, the Company uses its valuation processes to decide its valuation policies and procedures and analyze changes in fair value measurements from period to period. For assets and liabilities that are recognized in the financial statements at fair value on a recurring basis, the Company determines whether transfers have occurred between levels in the hierarchy by re -assessing Financial assets and liabilities at amortized cost Financial assets and liabilities at amortized cost are initially recognized at fair value plus or minus transaction costs, respectively, and subsequently carried at amortized cost less any impairment. Financial assets and liabilities at FVTPL Financial assets and liabilities carried at FVTPL are initially recorded at fair value and transaction costs are expensed in profit or loss. Realized and unrealized gains and losses arising from changes in the fair value of the financial assets and liabilities held at FVTPL are included in profit or loss in the period in which they arise. Impairment of financial assets at amortized cost The Company applies the Current Expected Credit Loss (CECL) model under ASC 326 for impairment of financial assets. This model requires the recognition of an allowance for credit losses based on expected losses over the life of the asset. If the credit risk of a financial asset decreases in a subsequent period, any previously recognized impairment loss is reversed through profit or loss, limited to the extent that the carrying amount does not exceed what the amortized cost would have been had the impairment not been recognized.
Intangible assets excluding goodwill	Intangible assets excluding goodwill Derecognition of financial assets The Company derecognizes financial assets only when the contractual rights to cash flows from the financial assets expire, or when it transfers the financial assets and substantially all of the associated risks and rewards of ownership to another entity. Gains and losses on derecognition are generally recognized in profit or loss. As at September 30, 2023, the Company does not have any derivative financial assets and liabilities. Intangible assets acquired separately are carried at cost at the time of initial recognition. Intangible assets acquired in a business combination and recognized separately from goodwill are initially recognized at their fair value at the acquisition date. Expenditure on research activities is recognized as an expense in the period in which it is incurred. Intangibles with a finite useful life are amortized and those with an indefinite useful life are not amortized. The useful life is the best estimate of the period over which the asset is expected to contribute directly or indirectly to the future cash flows of the Company. The useful life is based on the duration of the expected use of the asset by the Company and the legal, regulatory or contractual provisions that constrain the useful life and future cash flows of the asset, including regulatory acceptance and approval, obsolescence, demand, competition and other economic factors. If an income approach is used to measure the fair value of an intangible asset, the Company considers the period of expected cash flows used to measure the fair value of the intangible asset, adjusted as appropriate for Company -specific Intangibles with a finite useful life are amortized on the straight -line -line	Intangible assets excluding goodwill Derecognition of financial assets The Company derecognizes financial assets only when the contractual rights to cash flows from the financial assets expire, or when it transfers the financial assets and substantially all of the associated risks and rewards of ownership to another entity. Gains and losses on derecognition are generally recognized in profit or loss. As at December 31, 2022, the Company does not have any derivative financial assets and liabilities. Intangible assets acquired separately are carried at cost at the time of initial recognition. Intangible assets acquired in a business combination and recognized separately from goodwill are initially recognized at their fair value at the acquisition date. Expenditure on research activities is recognized as an expense in the period in which it is incurred. Intangibles with a finite useful life are amortized and those with an indefinite useful life are not amortized. The useful life is the best estimate of the period over which the asset is expected to contribute directly or indirectly to the future cash flows of the Company. The useful life is based on the duration of the expected use of the asset by the Company and the legal, regulatory or contractual provisions that constrain the useful life and future cash flows of the asset, including regulatory acceptance and approval, obsolescence, demand, competition and other economic factors. If an income approach is used to measure the fair value of an intangible asset, the Company considers the period of expected cash flows used to measure the fair value of the intangible asset, adjusted as appropriate for Company -specific Intangibles with a finite useful life are amortized on the straight -line -line
Goodwill	Goodwill The Company allocates goodwill arising from business combinations to reporting units that are expected to receive the benefits from the synergies of the business combination. The carrying amount reporting units to which goodwill has been allocated is tested annually for impairment or when there is an indication that the goodwill may be impaired. Any impairment is recognized as an expense immediately.	Goodwill The Company allocates goodwill arising from business combinations to reporting units that are expected to receive the benefits from the synergies of the business combination. The carrying amount reporting units to which goodwill has been allocated is tested annually for impairment or when there is an indication that the goodwill may be impaired. Any impairment is recognized as an expense immediately.
Deferred financing costs	Deferred financing costs Deferred financing costs consist primarily of direct incremental costs related to the Company’s public offering of its common stock. Upon completion of the Company’s financing any deferred costs are offset against the proceeds.	Deferred financing costs Deferred financing costs consist primarily of direct incremental costs related to the Company’s public offering of its common stock completed in February 2022. Upon completion of the Company’s financing any deferred costs were offset against the proceeds.
Impairment of intangible assets excluding goodwill	Impairment of intangible assets excluding goodwill There are special requirements for the development of software to be sold. The costs incurred to establish the technological feasibility of the software that will be sold are expensed as research and development when incurred. Once technological feasibility has been achieved, the Company capitalizes the remaining costs incurred to develop the software for sale. Costs are capitalized until the product is ready to be sold or marketed to customers, at which time, amortization of the capitalized costs begins. At the end of each reporting period, the Company reviews the carrying amounts of its intangible assets to determine whether there is any indication that those assets have suffered impairment losses. If any such indication exists, fair value of the reporting unit or an asset group to which the asset belongs is estimated in order to determine the extent of the impairment losses (if any). If the fair value of an asset (or an asset group/reporting unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or an asset group/reporting unit ) is reduced to fair value.	Impairment of intangible assets excluding goodwill There are special requirements for the development of software to be sold. The costs incurred to establish the technological feasibility of the software that will be sold are expensed as research and development when incurred. Once technological feasibility has been achieved, the Company capitalizes the remaining costs incurred to develop the software for sale. Costs are capitalized until the product is ready to be sold or marketed to customers, at which time, amortization of the capitalized costs begins. At the end of each reporting period, the Company reviews the carrying amounts of its intangible assets to determine whether there is any indication that those assets have suffered impairment losses. If any such indication exists, fair value of the reporting unit or an asset group to which the asset belongs is estimated in order to determine the extent of the impairment losses (if any). If the fair value of an asset (or an asset group/reporting unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or an asset group/reporting unit ) is reduced to fair value.
Income taxes	Income taxes The Company accounts for income taxes utilizing the assets and liability method. Under this method, deferred tax assets and liabilities are determined based on differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis, and net operating loss and tax credit carry forwards, using enacted tax rates and laws that are expected to be in effect when the differences reverse. A valuation allowance is recorded against deferred tax assets in these cases then management does not believe that the realization is more likely than not. While management believes that its judgements and estimates regarding deferred tax assets and liabilities are appropriate, significant differences in actual results may materially affect the Company’s future financial results. The Company recognizes any uncertain income tax positions at the largest amount that is more -likely-than-not	Income taxes The Company accounts for income taxes utilizing the assets and liability method. Under this method, deferred tax assets and liabilities are determined based on differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis, and net operating loss and tax credit carry forwards, using enacted tax rates and laws that are expected to be in effect when the differences reverse. A valuation allowance is recorded against deferred tax assets in these cases then management does not believe that the realization is more likely than not. While management believes that its judgements and estimates regarding deferred tax assets and liabilities are appropriate, significant differences in actual results may materially affect the Company’s future financial results. The Company recognizes any uncertain income tax positions at the largest amount that is more -likely-than-not
Leases	Leases The Company early adopted ASC 842, Leases, as of January 1, 2019 using the modified retrospective application. The Company assesses at contract inception whether a contract is or contains a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The lease term corresponds to the non -cancellable All leases are accounted for as operating leases wherein rental payments are expensed on a straight -line -of-use -current -based	Leases The Company early adopted ASC 842, Leases, as of January 1, 2019 using the modified retrospective application. The Company assesses at contract inception whether a contract is or contains a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The lease term corresponds to the non -cancellable All leases are accounted for as operating leases wherein rental payments are expensed on a straight -line -of-use -current -based
Loss contingencies	Loss contingencies A loss contingency is recognized if, as a result of a past event, the Company has a present legal or constructive obligation that can be estimated reliably and it is probable that an outflow of economic benefits will be required to settle the obligation. Loss contingencies are determined by discounting the expected future cash flows at a pre -tax	Loss contingencies A loss contingency is recognized if, as a result of a past event, the Company has a present legal or constructive obligation that can be estimated reliably and it is probable that an outflow of economic benefits will be required to settle the obligation. Loss contingencies are determined by discounting the expected future cash flows at a pre -tax
Non-controlling interest	Non-controlling interest Non -controlling -controlling -controlling -controlling -controlling Changes in the Company’s ownership interest in a subsidiary that do not result in a loss of control are recorded as equity transactions. The carrying amount of non -controlling -controlling -controlling	Non-controlling interest Non -controlling -controlling -controlling -controlling -controlling Changes in the Company’s ownership interest in a subsidiary that do not result in a loss of control are recorded as equity transactions. The carrying amount of non -controlling -controlling -controlling
Valuation of Equity Units Issued in Private Placements	Valuation of equity units issued in private placements In accordance with U.S. GAAP, particularly ASC 505 -10 For each private placement, the Company separately estimates the fair value of both the common shares and the warrants at the date of issuance. The determination of fair value is based on market conditions, volatility, and other relevant factors at the time of issuance. 1. 2. -pricing -Scholes -free The total proceeds from the issuance of equity units are allocated between the common shares and the warrants based on their relative fair values at the date of issuance. This allocation is reflected in the equity section of the balance sheet, with the fair value of the warrants recorded as a component of additional paid -in If the warrants expire unexercised, the amount remains in additional paid -in This method of valuation and allocation ensures compliance with the fair value measurement and equity classification requirements of U.S. GAAP.	Valuation of Equity Units Issued in Private Placements In accordance with U.S. GAAP, particularly ASC 505 -10 For each private placement, the Company separately estimates the fair value of both the common shares and the warrants at the date of issuance. The determination of fair value is based on market conditions, volatility, and other relevant factors at the time of issuance. 1. 2. -pricing -Scholes -free The total proceeds from the issuance of equity units are allocated between the common shares and the warrants based on their relative fair values at the date of issuance. This allocation is reflected in the equity section of the balance sheet, with the fair value of the warrants recorded as a component of additional paid -in If the warrants expire unexercised, the amount remains in additional paid -in This method of valuation and allocation ensures compliance with the fair value measurement and equity classification requirements of U.S. GAAP.
Warrants issued in equity financing transactions	Warrants issued in equity financing transactions The Company engages in equity financing transactions to obtain funds necessary to continue operations. These equity financing transactions may involve issuance of common shares or units. Each unit comprises a certain number of shares and a certain number of warrants. Depending on the terms and conditions of each equity financing transaction, the warrants are exercisable into additional common shares at a price prior to expiry as stipulated by the transaction. Warrants that are part of units are assigned a value based on the residual value, if any. As of February 1, 2021, the warrants were considered a derivative liability since the obligation to issue shares was not fixed in the Company’s functional currency. The derivative warrant liability was measured as fair value at issue with subsequent changes recognized in the consolidated statement of loss and comprehensive loss. A $9,743,659 warrant derivative loss was recorded in the consolidated statement of loss and comprehensive loss beginning February 1, 2021 when the Company changed its functional currency. As of September 30, 2023, the associated warrants have expired and the remaining balance of the warrant liability is $0. The Company uses the Black -Scholes -based	Warrants issued in equity financing transactions The Company engages in equity financing transactions to obtain funds necessary to continue operations. These equity financing transactions may involve issuance of common shares or units. Each unit comprises a certain number of shares and a certain number of warrants. Depending on the terms and conditions of each equity financing transaction, the warrants are exercisable into additional common shares at a price prior to expiry as stipulated by the transaction. Warrants that are part of units are assigned a value based on the residual value, if any. As of February 1, 2021, the warrants were considered a derivative liability since the obligation to issue shares was not fixed in the Company’s functional currency. The derivative warrant liability was measured as fair value at issue with subsequent changes recognized in the consolidated statement of loss and comprehensive loss. A $9,743,659 warrant derivative loss was recorded in the consolidated statement of loss and comprehensive loss beginning February 1, 2021 when the Company changed its functional currency. As of December 31, 2022 the associated warrants have expired and the remaining balance of the warrant liability is $0. The Company uses the Black -Scholes -based
Share-based compensation	Share-based compensation The Company grants stock options to acquire common shares of the Company to directors, officers, employees and consultants. An individual is classified as an employee when the individual is an employee for legal or tax purposes, or provides services similar to those performed by an employee. The fair value of stock options is measured on the date of grant, using the Black -Scholes In situations where equity instruments are issued to non -employees -based Otherwise, share -based	Share-based compensation The Company grants stock options to acquire common shares of the Company to directors, officers, employees and consultants. An individual is classified as an employee when the individual is an employee for legal or tax purposes, or provides services similar to those performed by an employee. The fair value of stock options is measured on the date of grant, using the Black -Scholes In situations where equity instruments are issued to non -employees -based -based
Revenue recognition	Revenue recognition In general, the Company recognizes revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the Company, where there is evidence of an arrangement, when the selling price is fixed or determinable, and when specific criteria have been met or there are no significant remaining performance obligations for each of the Company’s activities as described below. Foreseeable losses, if any, are recognized in the year or period in which the loss is determined. The Company earns revenue in three primary ways: 1) the sales of software -as-a-service -built The Company recognizes SAAS revenues from its interactive production sales over the life of the contract as its performance obligations are satisfied. Payment terms vary by contract and can be periodic or one -time The Company recognizes revenues received from the development and maintenance of custom -built For revenues received from the sales of advertising, the Company is deemed the agent in its revenue agreements. The Company does not own or obtain control of the digital advertising inventory. The Company recognizes revenues upon the achievement of agreed -upon The Company’s contracts with customers may include promises to transfer multiple products and services. For these contracts, the Company accounts for individual performance obligations separately if they are capable of being distinct and distinct within the context of the contract. Determining whether products and services are considered distinct performance obligations may require significant judgment. Judgment is also required to determine the stand -alone	Revenue recognition In general, the Company recognizes revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the Company, where there is evidence of an arrangement, when the selling price is fixed or determinable, and when specific criteria have been met or there are no significant remaining performance obligations for each of the Company’s activities as described below. Foreseeable losses, if any, are recognized in the year or period in which the loss is determined. The Company earns revenue in three primary ways: 1) the sales of software -as-a-service -built The Company recognizes SAAS revenues from its interactive production sales over the life of the contract as its performance obligations are satisfied. Payment terms vary by contract and can be periodic or one -time The Company recognizes revenues received from the development and maintenance of custom -built For revenues received from the sales of advertising, the Company is deemed the agent in its revenue agreements. The Company does not own or obtain control of the digital advertising inventory. The Company recognizes revenues upon the achievement of agreed -upon The Company’s contracts with customers may include promises to transfer multiple products and services. For these contracts, the Company accounts for individual performance obligations separately if they are capable of being distinct and distinct within the context of the contract. Determining whether products and services are considered distinct performance obligations may require significant judgment. Judgment is also required to determine the stand -alone
Deferred revenue	Deferred revenue Revenue recognition of sales is recorded on a monthly basis upon delivery or as the services are provided. Cash received in advance for services are recorded as deferred revenue based on the proportion of time remaining under the service arrangement as of the reporting date.	Deferred revenue Revenue recognition of sales is recorded on a monthly basis upon delivery or as the services are provided. Cash received in advance for services are recorded as deferred revenue based on the proportion of time remaining under the service arrangement as of the reporting date.
Foreign exchange	Foreign exchange The functional currency is the currency of the primary economic environment in which the entity operates and has been determined for each entity within the Company. The functional currency for the Company and its subsidiaries is the United States dollar. The functional currency determinations were conducted through an analysis of the consideration factors identified in ASC 830, Foreign Currency Matters. Foreign currency transactions in currencies other than the United States dollar are recorded at exchange rates prevailing on the dates of the transactions. Foreign currency transaction gains and losses are generally recognized in profit or loss and presented within gain (loss) on foreign exchange. At the end of each reporting period, the monetary assets and liabilities of the Company and its subsidiaries that are denominated in foreign currencies are translated at the rate of exchange at the date of the balance sheet. Non -monetary	Foreign exchange The functional currency is the currency of the primary economic environment in which the Company operates and has been determined for each entity within the Company. The functional currency for the Company and its subsidiaries is the United States dollar. The functional currency determinations were conducted through an analysis of the consideration factors identified in ASC 830, Foreign Currency Matters. Foreign currency transactions in currencies other than the United States dollar are recorded at exchange rates prevailing on the dates of the transactions. Foreign currency transaction gains and losses are generally recognized in profit or loss and presented within gain (loss) on foreign exchange. At the end of each reporting period, the monetary assets and liabilities of the Company and its subsidiaries that are denominated in foreign currencies are translated at the rate of exchange at the date of the consolidated balance sheet. Non -monetary
Comprehensive Income (Loss)	Comprehensive Income (Loss) Comprehensive income (loss) consists of net income (loss) and other comprehensive income (loss) and represents the change in shareholders’ equity (deficit) which results from transactions and events from sources other than the Company’s shareholders. Comprehensive loss differs from net loss for the period ended September 30, 2023 due to the effects of foreign translation gains and losses. Comprehensive loss differs from net loss for the year ended December 31, 2022 due to the effects of foreign translation gains and losses.	Comprehensive Income (Loss) Comprehensive income (loss) consists of net income (loss) and other comprehensive income (loss) and represents the change in shareholders’ equity (deficit) which results from transactions and events from sources other than the Company’s shareholders. Comprehensive loss differs from net loss for the year ended December 31, 2022 due to the effects of foreign translation gains and losses. Net loss is the same as comprehensive loss for the year ended December 31, 2021.

Basis of Presentation (Tables)

Basis of Presentation (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Basis of Presentation [Abstract]
Schedule of Subsidiary	Name of Subsidiary Place of Incorporation Proportion of Principal Activity Versus Systems (Holdco) Inc. United States of America 81.9% Holding Company Versus Systems UK, Ltd. United Kingdom 81.9% Sales Company Versus LLC United States of America 81.9% Technology Company Xcite Interactive, Inc. United States of America 100.0% Technology Company	Name of Subsidiary Place of Incorporation Proportion of Ownership Interest Principal Activity Versus Systems (Holdco) Inc. United States of America 81.9 % Holding Company Versus Systems UK, Ltd. United Kingdom 81.9 % Sales Company Versus LLC United States of America 81.9 % Technology Company Xcite Interactive, Inc. United States of America 100.0 % Technology Company

Significant Accounting Polici_2

Significant Accounting Policies (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Summary of Significant Accounting Policies [Abstract]
Schedule of Property and Equipment is Recorded at Cost Less Accumulated Amortization and Any Impairments	Property and equipment is recorded at cost less accumulated amortization and any impairments. Amortization is calculated based on the estimated residual value and estimated economic life of the specific assets using the straight -line Asset Rate Computers Straight line, 3 years Right of use assets Shorter of useful life or lease term	Property and equipment is recorded at cost less accumulated amortization and any impairments. Amortization is calculated based on the estimated residual value and estimated economic life of the specific assets using the straight -line Asset Rate Computers Straight line, 3 years Right of use assets Shorter of useful life or lease term

Property and Equipment (Tables)

Property and Equipment (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Computers Right of Use Total ($) ($) ($) Cost At December 31, 2021 181,390 749,202 930,592 Additions 65,329 — 65,329 At December 31, 2022 246,719 749,202 995,921 Additions — — — Disposals (192,361 ) — (192,361 ) At September 30, 2023 54,358 749,202 803,560 Accumulated amortization At December 31, 2021 113,079 523,579 636,658 Amortization for the period 39,667 225,623 265,290 At December 31, 2022 152,746 749,202 901,948 Amortization for the period 22,344 — 22,344 Disposals (135,692 ) — (135,692 ) At September 30, 2023 39,398 749,202 788,600 Carrying amounts At December 31, 2021 68,311 225,623 293,934 At December 31, 2022 93,973 — 93,373 At September 30, 2023 14,960 — 14,960	Computers Right of Total ($) ($) ($) Cost At December 31, 2020 88,329 772,755 861,084 Additions 108,974 — 108,974 Foreign currency adjustment (15,913 ) (23,553 ) (39,466 ) At December 31, 2021 181,390 749,202 930,592 Additions 65,329 — 65,329 At December 31, 2022 246,719 749,202 995,921 Accumulated amortization At December 31, 2020 82,286 337,695 419,981 Amortization for the year 30,793 185,884 216,677 At December 31, 2021 113,079 523,579 636,658 Amortization for the period 39,667 225,623 265,290 At December 31, 2022 152,746 749,202 901,948 Carrying amounts At December 31, 2020 6,043 435,060 441,103 At December 31, 2021 68,311 225,623 293,934 At December 31, 2022 93,973 0 93,373

Non-Controlling Interest In V_2

Non-Controlling Interest In Versus Llc (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Noncontrolling Interest [Abstract]
Schedule of Financial Information of Non-Wholly Owned Subsidiary	The following table presents summarized financial information before intragroup eliminations for the non -wholly 2023 2022 Non-controlling interest percentage 18.1% 18.1% ($) ($) Assets Current 947,592 863,885 Non-current 1,646,634 3,014,296 2,594,226 3,878,181 Liabilities Current 170,543 752,003 Non-current 43,183,941 37,355,830 43,354,484 38,107,833 Net liabilities (40,760,258 ) (34,229,652 ) Non-controlling interest (7,005,658 ) (5,949,660 ) Net loss (4,995,685 ) (9,970,767 ) Net loss attributed to non-controlling interest (603,271 ) (1,693,458 )	The following table presents summarized financial information before intragroup eliminations for the non -wholly 2022 2021 Non-controlling interest percentage 18.1% 33.2% ($) ($) Assets Current 1,011,636 1,488,892 Non-current 2,822,122 2,267,257 3,843,758 3,756,149 Liabilities Current 518,701 763,970 Non-current 39,774,321 30,661,143 40,293,022 31,425,113 Net liabilities (36,449,264 ) (27,668,964 ) Non-controlling interest (6,402,387 ) (8,632,539 ) Net loss (22,318,222 ) (17,840,147 ) Net loss attributed to non-controlling interest (2,146,185 ) (3,466,248 )

Acquisition of Xcite Interact_2

Acquisition of Xcite Interactive, Inc. (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Acquisition of Xcite Interactive, Inc. [Abstract]
Schedule of Consideration	Common shares $ 12,890,029 Cash 112,225 Working capital adjustment (163,902 ) PPP shares 346,031 Total Consideration $ 13,184,383 Identifiable Assets Acquired and Liabilities Assumed Cash $ 27,124 Accounts Receivable 37,719 Property, Plant and Equipment 34,496 Intangible Assets 7,140,000 Other Assets 12,409 Accounts Payable and Accrued Liabilities (524,853 ) Other Liabilities (123,171 ) Total Identifiable Assets $ 6,603,724 Goodwill $ 6,580,659	Common shares $ 12,890,029 Cash 112,225 Working capital adjustment (163,902 ) PPP shares 346,031 Total Consideration $ 13,184,383 Identifiable Assets Acquired and Liabilities Assumed Cash $ 27,124 Accounts Receivable 37,719 Property, Plant and Equipment 34,496 Intangible Assets 7,140,000 Other Assets 12,409 Accounts Payable and Accrued Liabilities (524,853 ) Other Liabilities (123,171 ) Total Identifiable Assets $ 6,603,724 Goodwill $ 6,580,659

Intangible Assets (Tables)

Intangible Assets (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Intangible Assets [Abstract]
Schedule of Intangible Assets are Comprised of a Business-to-Business Software Platform	The Company continues to develop new apps, therefore additional costs were capitalized during the nine month period ended September 30, 2023. Software Customer Tradename Developed Total Cost At December 31, 2021 12,218,908 4,840,000 750,000 1,550,000 19,358,908 Additions 2,496,621 — — — 2,496,621 Impairments — (1,699,034 ) (329,167 ) (340,139 ) (2,338,340 ) At December 31, 2022 14,715,529 3,170,966 420,833 1,209,861 19,517,189 Additions 19,006 — — — 19,006 At September 30, 2023 14,734,535 3,170,966 420,833 1,209,861 19,536,195 Accumulated amortization At December 31, 2021 9,582,355 345,714 — 258,333 10,186,402 Amortization 1,729,326 691,430 — 516,667 2,937,423 At December 31, 2022 11,311,681 1,037,144 — 775,000 13,123,825 Amortization 1,361,639 290,976 — 217,430 1,870,045 At September 30, 2023 12,673,320 1,328,120 — 992,430 14,993,870 Carrying amounts At December 31, 2021 2,636,553 4,494,286 750,000 1,291,667 9,172,506 At December 31, 2022 3,403,848 2,133,822 420,833 434,861 6,393,364 At September 30, 2023 2,061,215 1,842,846 420,833 217,431 4,542,326	Intangible assets are comprised of a business -to-business -based Software Customer Relationships Tradename Developed Technology Total Cost At December 31, 2020 9,914,104 — — — 9,914,104 Foreign currency (47,444 ) (47,444 ) Additions 2,352,248 4,840,000 750,000 1,550,000 9,492,248 At December 31, 2021 12,218,908 4,840,000 750,000 1,550,000 19,358,908 Additions 2,496,621 — — — 2,496,621 Impairments — (1,669,034 ) (329,167 ) (340,139 ) (2,338,340 ) At December 31, 2022 14,715,529 3,170,966 420,833 1,209,861 19,517,189 Accumulated amortization At December 31, 2020 8,176,688 — — — 8,176,688 Amortization 1,405,667 345,714 — 258,333 2,009,714 At December 31, 2021 9,582,355 345,714 — 258,333 10,186,402 Amortization 1,729,326 691,430 — 516,667 2,937,423 At December 31, 2022 11,311,681 1,037,144 — 775,000 13,123,825 Carrying amounts At December 31, 2020 1,737,416 — — — 1,737,416 At December 31, 2021 2,636,553 4,494,286 750,000 1,291,667 9,172,506 At December 31, 2022 3,403,848 2,133,822 420,833 434,861 6,393,364

Accounts Payable and Accrued _2

Accounts Payable and Accrued Liabilities (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Accounts Payable and Accrued Liabilities [Abstract]
Schedule of Accounts Payable and Accrued Liabilities	The Company’s accounts payable and accrued liabilities are comprised of the following: September 30, December 31, ($) ($) Accounts payable (Note 12) 44,339 138,276 Due to related parties (Note 12 and Note 14) 194,475 304,623 Accrued liabilities (Note 12) 24,747 79,113 263,561 522,012	The Company’s accounts payable and accrued liabilities are comprised of the following: December 31, 2022 December 31, 2021 ($) ($) Accounts payable (Note 12) 138,276 386,030 Due to related parties (Note 12 and Note 14) 304,623 302,883 Accrued liabilities (Note 12) 79,113 143,486 522,012 832,399

Notes Payable - Related Party (

Notes Payable - Related Party (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Notes Payable - Related Party [Abstract]
Schedule of Notes Payable - Related Party	During the nine month period ended September 30, 2023, the Company recorded finance expense of $0 (December 31, 2022 — $60,770). As of September 30, 2023, all notes are fully accreted. Amount Balance, December 31, 2021 2,786,183 Foreign currency adjustment (177,690 ) Repayments (64,550 ) Finance expense 60,770 Balance, December 31, 2022 2,604,713 Foreign currency adjustment 8,119 Repayments (821,292 ) Balance, September 30, 2023 1,791,540 Current 1,791,540 Non-current 0	During the year ended December 31, 2022, the Company recorded finance expense of $60,770 (December 31, 2021 — $225,196), related to bringing the notes to their present value. Amount Balance at December 31, 2020 4,528,549 Proceeds — Repayments (2,058,720 ) Contribution benefit — Finance expense 225,196 Foreign exchange adjustment 91,158 Balance, December 31, 2021 2,786,183 Foreign currency adjustment (177,690 ) Repayments (64,550 ) Finance expense 60,770 Balance, December 31, 2022 2,604,713 Current 2,604,713 Non-current 0

Share Capital and Reserves (Tab

Share Capital and Reserves (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Share Capital and Reserves (Tables) [Line Items]
Schedule of Share Purchase Warrants Outstanding	A continuity schedule of outstanding stock options is as follows: Number Weighted ($) Balance – December 31, 2021 8,091 1,017.60 Granted 6,533 99.04 Exercised — — Forfeited (386 ) 1,484.96 Balance – December 31, 2022 14,238 594.08 Granted 25,000 14.40 Exercised — — Forfeited (9,853 ) 407.59 Balance – September 30, 2023 29,384 163.38	A continuity schedule of outstanding stock options is as follows: Number Weighted Average ($) Balance – December 31, 2020 5,641 888.00 Granted 4,001 1,168.80 Exercised (492 ) 796.80 Forfeited (1,059 ) 813.60 Balance – December 31, 2021 8,091 1,017.60 Granted 6,533 99.04 Exercised — — Forfeited (386 ) 1,484.96 Balance – December 31, 2022 14,238 594.08
Schedule of Assumptions Fair Value of the Warrants	The Company used the following assumptions in calculating the fair value of stock options for the period ended: September 30, 2023 December 31, Risk-free interest rate 3.93% 2.14% – 4.03% Expected life of options 5.0 years 5.0 years Expected dividend yield Nil Nil Volatility 132.65% 96.90% – 112.40%	The Company used the following assumptions in calculating the fair value of stock options for the period ended: December 31, December 31, Risk-free interest rate 2.14% – 4.03% 0.04% – 0.47% Expected life of options 5.0 years 5.0 years Expected dividend yield Nil Nil Volatility 96.90% – 112.40% 102% – 128%
Schedule of Share Purchase Warrants Outstanding	At September 30, 2023, the Company had incentive stock options outstanding as follows: Expiry Date Options Exercise Price Weighted ($) (years) April 2, 2024 430 604.80 0.50 June 27, 2024 26 614.40 0.75 September 27, 2024 964 1,087.20 1.00 October 22, 2024 52 967.20 1.08 July 24, 2025 555 715.20 1.83 July 31, 2025 548 715.20 1.83 August 10, 2025 52 715.20 1.92 June 1, 2026 237 1,689.60 2.67 June 29, 2026 44 1,356.00 2.75 August 19, 2026 1,499 1,008.00 2.92 May 10, 2027 14 189.60 3.67 August 17, 2027 3,217 96.00 3.92 September 20, 2027 140 55.20 4.00 February 13, 2028 21,606 14.40 4.50 29,384 163.38 4.05	At December 31, 2022, the Company had incentive stock options outstanding as follows: Expiry Date Options Exercise Price Weighted ($) (years) June 6, 2023 59 1,368.00 0.93 September 4, 2023 53 712.80 1.18 April 2, 2024 446 604.80 1.76 June 27, 2024 26 614.40 1.99 September 27, 2024 1,250 1,087.20 2.24 October 22, 2024 52 967.20 2.31 July 24, 2025 1,009 715.20 3.07 July 31, 2025 693 715.20 3.07 August 10, 2025 52 715.20 3.11 November 19, 2025 64 1,101.60 2.39 June 1, 2026 237 1,689.60 3.97 June 29, 2026 1,373 1,356.00 3.97 August 19, 2026 2,391 1,008.00 3.20 March 18, 2027 94 316.80 4.00 May 10, 2027 50 189.60 4.00 August 17, 2027 6,249 96.00 4.80 September 20, 2027 140 55.20 4.80 14,238 594.08 3.82
Warrant [Member]
Share Capital and Reserves (Tables) [Line Items]
Schedule of Share Purchase Warrants Outstanding	A continuity schedule of outstanding share purchase warrants is as follows: Number Outstanding Weighted ($) Balance – December 31, 2021 18,692 1,639.20 Exercised — — Expired (11,662 ) 1,540.80 Issued 322,878 54.72 Balance – December 31, 2022 329,908 91.84 Exercised (252,625 ) 17.60 Expired — — Issued 10,938 14.40 Balance – September 30, 2023 (1) 88,221 295.05 ​ (1)	A continuity schedule of outstanding share purchase warrants is as follows: Number Weighted ($) Balance – December 31, 2020 11,219 866.40 Exercised (4,536) 1,010.40 Expired (2,052) 1,010.40 Issued 14,061 1,800.00 Balance – December 31, 2021 18,692 1,639.20 Exercised — — Expired (11,662) 1,540.80 Issued 322,878 54.72 Balance – December 31, 2022 (1) 329,908 91.84 ​ (1)
Schedule of Assumptions Fair Value of the Warrants	The Company used the following assumptions in calculating the fair value of the warrants for the period ended: September 30, Risk-free interest rate 4.13% – 4.49% Expected life of warrants 2.58 – 4.67 years Expected dividend yield Nil Volatility 132.78% Weighted average fair value per warrant $ 3.36	The Company used the following assumptions in calculating the fair value of the warrants for the period ended: December 31, December 31, Risk-free interest rate 3.99% – 4.22% 0.25% Expected life of warrants 3.06 – 5.05 years 0.7 – 1.76 years Expected dividend yield Nil Nil Volatility 119% – 124.9% 75% Weighted average fair value per warrant $4.16 $54.08
Schedule of Share Purchase Warrants Outstanding	At September 30, 2023, the Company had share purchase warrants outstanding as follows: Expiry Date Warrants Outstanding Exercise Price Weighted ($) (years) January 20, 2026 (1) 7,030 1,800.00 2.33 February 28, 2027 20,690 460.80 3.42 December 6, 2027 13,781 20.00 4.17 December 9, 2027 9,876 17.60 4.17 January 18, 2028 25,906 124.80 4.33 February 2, 2028 10.938 14.40 4.42 88,221 295.05 3.92 (1)	At December 31, 2022, the Company had share purchase warrants outstanding as follows: Expiry Date Warrants Outstanding Exercise Price Weighted Average Remaining Life ($) (years) January 20, 2026 (1) 7,030 1,800.00 3.06 February 28, 2027 20,690 460.80 4.16 December 6, 2027 13,781 20.00 4.93 December 9, 2027 262,501 17.60 4.94 January 18, 2028 25,906 124.80 5.05 329,908 91.84 4.45 (1)

Related Party Transactions (Tab

Related Party Transactions (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Related Party Transactions [Abstract]
Schedule of Key Management Personnel	Key Management Personnel 2023 2022 ($) ($) Short-term employee benefits paid or accrued to the CEO of the Company, including share-based compensation vested for incentive stock options and performance warrants. 263,477 267,542 Short-term employee benefits paid or accrued to the CFO of the Company, including share-based compensation vested for incentive stock options and performance warrants. 273,197 276,456 Short-term employee benefits paid or accrued to a member of the advisory board of the Company, including share-based compensation vested for incentive stock options and performance warrants. 54,518 172,094 Short-term employee benefits paid or accrued to the Chief Technology Officer of the Company, including share-based compensation vested for incentive stock options and performance warrants. 231,999 233,579 Short-term employee benefits paid or accrued to a Director of the Company, including share-based compensation vested for incentive stock options and performance warrants. 199,459 223,862 Short-term employee benefits paid or accrued to the Chief People Officer of the Company, including share-based compensation vested for incentive stock options and performance warrants. 179,959 156,709 Short-term employee benefits paid or accrued to other directors and officers of the Company, including share-based compensation vested for incentive stock options and performance warrants. 70,353 435,267 Total 1,272,962 1,765,508	Key Management Personnel 2022 2021 ($) ($) Short-term employee benefits paid or accrued to the CEO of the Company, including share-based compensation vested for incentive stock options and performance warrants. 350,657 335,430 Short-term employee benefits paid or accrued to the CFO of the Company, including share-based compensation vested for incentive stock options and performance warrants. 363,291 447,710 Short-term employee benefits paid or accrued to a member of the advisory board of the Company, including share-based compensation vested for incentive stock options and performance warrants. 215,038 215,706 Short-term employee benefits paid or accrued to the Chief Technology Officer of the Company, including share-based compensation vested for incentive stock options and performance warrants. 306,441 289,290 Short-term employee benefits paid or accrued to a Director of the Company, including share-based compensation vested for incentive stock options and performance warrants. 293,585 — Short-term employee benefits paid or accrued to the Chief People Officer of the Company, including share-based compensation vested for incentive stock options and performance warrants. 205,681 — Short-term employee benefits paid or accrued to other directors and officers of the Company, including share-based compensation vested for incentive stock options and performance warrants. 426,153 666,586 Total 2,160,846 1,954,722

Financial Instruments and Ris_2

Financial Instruments and Risk Management (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Financial Instruments and Risk Management [Abstract]
Schedule of Foreign Currency Risk	The Company was exposed to the following foreign currency risk as at September 30, 2023 and December 31, 2022: September 30, 2023 December 31, 2022 ($) ($) Cash 1,148,437 245,858 Accounts payable and accrued liabilities (87,810 ) (93,630 ) 1,060,627 152,228	The Company was exposed to the following foreign currency risk as at December 31, 2022 and December 31, 2021: December 31, 2022 December 31, 2021 ($) ($) Cash 245,858 162,135 Accounts payable and accrued liabilities (93,630 ) (142,726 ) 152,228 19,409

Geographical Segmented Inform_2

Geographical Segmented Information (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Geographical Segmented Information [Abstract]
Schedule of Identifiable Assets by Geographic Segments	Details of identifiable assets by geographic segments are as follows: Restricted Deposits Goodwill Property and Intangible September 30, 2023 Canada $ 8,516 $ — $ — $ — $ — USA — — — 14,960 4,542,326 $ 8,516 $ — — $ 14,960 $ 4,542,326 September 30, 2022 Canada $ 8,388 $ — $ — $ — $ — USA — 100,000 6,580,660 157,470 9,372,537 $ 8,388 $ 100,000 6,580,660 $ 157,470 $ 9,372,537	Details of identifiable assets by geographic segments are as follows: Restricted deposits Deposits Goodwill Property and equipment Intangible assets December 31, 2022 Canada $ 8,489 $ — $ — $ — $ — USA — 100,000 — 93,973 6,393,364 $ 8,489 $ 100,000 — $ 93,973 $ 6,393,364 December 31, 2021 Canada $ 9,068 $ — $ — $ — USA — 100,000 6,580,660 293,934 9,172,507 $ 9,068 $ 100,000 6,580,660 $ 293,934 $ 9,172,507

Supplemental Cash Flow Inform_2

Supplemental Cash Flow Information (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Supplemental Cash Flow Elements [Abstract]
Schedule of Supplemental Cash Flow Information	September 30, September 30, ($) ($) Non-cash investing and financing activities: Shares issued to acquire Holdco shares — 715 Shares issued in connection with Xcite acquisition — 262
Schedule of Supplemental Cash Flow Information		December 31, 2022 December 31, 2021 ($) ($) Non-cash investing and financing activities: Shares issued to acquire Holdco shares 715 — Shares issued in connection with Xcite acquisition 262 — Common shares issued to settle debt — 6,729 Deferred financing costs included in accrued expenses — $ 174,813 Fair value common shares issued in acquisition — $ 13,184,384

Lease Obligations and Commitm_2

Lease Obligations and Commitments (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Lease Obligations and Commitments [Abstract]
Schedule of Lease Liabilities	$ Lease liabilities recognized as of January 1, 2022 367,884 Change in lease liabilities (239,234 ) Lease liabilities recognized as of January 1, 2023 128,560 Change in lease liabilities (128,560 ) Less: current portion (0 ) At September 30, 2023 – non-current portion 0
Schedule of Lease Liabilities		$ Lease liabilities recognized as of January 1, 2021 641,251 Change in lease liabilities (211,547 ) Foreign exchange adjustment (61,820 ) Lease liabilities recognized as of January 1, 2022 367,884 Change in lease liabilities (239,324 ) Less: current portion 128,560 At December 31, 2022 – non-current portion —
Schedule of Future Minimum Lease Payments		Future minimum lease payments as of December 31, 2022 are as follows: Year Amount ($) 2023 131,576

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Income Taxes [Abstract]
Schedule of Income Taxes at Statutory Rates	A reconciliation of income taxes at statutory rates with the reported taxes is as follows: 2022 2021 ($) ($) Loss for the year (22,473,192 ) (17,840,147 ) Expected income tax (recovery) (6,070,000 ) (4,820,000 ) Change in statutory, foreign tax, foreign exchange rates and other (12,000 ) 294,000 Permanent differences 1,875,000 1,107,000 Share issue costs 370,000 432,000 Change in unrecognized deductible temporary differences 3,837,000 2,987,000 Income tax expense — —
Schedule of Deferred Income Taxes	The significant components of the Company’s deferred tax assets that have not been included on the consolidated balance sheets are as follows: 2022 2021 ($) ($) Non-capital losses carry-forward 14,379,000 11,751,000 Evaluation assets 1,470,000 1,470,000 Share issuance costs 789,000 735,000 Debt with accretion — (70,000 ) Intangible assets 622,000 179,000 Other deferreds 12,000 37,000 Allowable capital losses 3,558,000 3,801,000 Property and equipment 76,000 35,000 20,906,000 17,938,000 Unrecognized deferred tax assets (20,906,000 ) (17,938,000 )
Schedule of Deferred Income Taxes Unused Tax Credits and Unused Tax Losses	The significant components of the Company’s temporary differences, unused tax credits and unused tax losses that have not been included on the consolidated balance sheets are as follows: Temporary Differences 2022 Expiry Date Range 2021 Expiry Date ($) ($) Non-capital losses available for future periods – US 41,188,000 2036 to indefinite 29,390,000 2036 to indefinite Non-capital losses available for future periods – Canada 21,739,000 2026 to 2042 20,664,000 2026 to 2041 Allowable capital losses 13,178,000 No expiry date 14,077,000 No expiry date Property and equipment 270,000 No expiry date 128,000 No expiry date Intangible assets 2,962,000 No expiry date 853,000 No expiry date Exploration and evaluation assets 5,446,000 No expiry date 5,446,000 No expiry date Share issuance costs 2,922,000 No expiry date 2,724,000 No expiry date

Basis of Presentation (Details)

Basis of Presentation (Details) - Schedule of Subsidiary	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Versus Systems (Holdco) Inc. [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Place of Incorporation	United States of America	United States of America
Proportion of Ownership Interest	81.90%	81.90%
Versus Systems UK, Ltd. [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Place of Incorporation	United Kingdom	United Kingdom
Proportion of Ownership Interest	81.90%	81.90%
Versus LLC [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Place of Incorporation	United States of America	United States of America
Proportion of Ownership Interest	81.90%	81.90%
Xcite Interactive, Inc. [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Place of Incorporation	United States of America	United States of America
Proportion of Ownership Interest	100%	100%
Principal Activity [Member] | Versus Systems (Holdco) Inc. [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Principal Activity	Holding Company	Holding Company
Principal Activity [Member] | Versus Systems UK, Ltd. [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Principal Activity	Sales Company	Sales Company
Principal Activity [Member] | Versus LLC [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Principal Activity	Technology Company	Technology Company
Principal Activity [Member] | Xcite Interactive, Inc. [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Principal Activity	Technology Company	Technology Company

Significant Accounting Polici_3

Significant Accounting Policies (Details) - USD ($)		1 Months Ended	3 Months Ended	9 Months Ended		11 Months Ended	12 Months Ended
	Feb. 01, 2021	Feb. 01, 2021	Dec. 31, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021
Summary of Significant Accounting Policies [Abstract]
Diluted loss per share (in Dollars per share)				$ 117,604			$ 442,573	$ 26,783
Duration of intangible assets			3 years	3 years			3 years
Unrecognized tax benefits				$ 50			$ 50
Comprehensive loss	$ 9,743,659	$ (10,569,165)	$ (12,345,825)	(5,019,067)	$ (10,127,367)	$ (7,270,982)	(22,473,192)
Warrant liability			$ 0	$ 0			$ 0

Significant Accounting Polici_4

Significant Accounting Policies (Details) - Schedule of Property and Equipment is Recorded at Cost Less Accumulated Amortization and Any Impairments	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Computers [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property and equipment estimated useful life	Straight line, 3 years	Straight line, 3 years
Right of use assets [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property and equipment estimated useful life	Shorter of useful life or lease term	Shorter of useful life or lease term

Change in Functional and Pres_2

Change in Functional and Presentation Currency (Details)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Change in Functional and Presentation Currency [Abstract]
Functional and presentation currency, Description	All assets and liabilities previously reported in Canadian dollars have been translated into United States dollars as at February 1, 2021 using the period-end noon exchange rates of 0.782 CAD/USD. As a practical measure, the comparative shareholders’ equity (deficit) balances were translated at the February 1, 2021 exchange rate of 1.2824 CAD/USD. All resulting translation exchange differences have been recognized within other comprehensive income in the foreign currency translation reserve.	All assets and liabilities previously reported in Canadian dollars have been translated into United States dollars as at February 1, 2021 using the period-end noon exchange rates of 0.782 CAD/USD. As a practical measure, the comparative stockholders’ equity (deficit) balances were translated at the February 1, 2021 exchange rate of 1.2824 CAD/USD

Receivables (Details)

Receivables (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Receivables [Abstract]
Accounts receivable	$ 3,363	$ 46,592	$ 90,808
Allowance for doubtful accounts	400	6,100	11,500
GST receivable	$ 25,923	$ 14,157	$ 32,809

Restricted Deposit (Details)

Restricted Deposit (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Restricted Deposit [Abstract]
Restricted deposits	$ 8,516	$ 8,489	$ 9,068

Property and Equipment (Details

Property and Equipment (Details)	Sep. 30, 2023 USD ($)
Property, Plant and Equipment [Abstract]
Right-of-use asset	$ 0

Property and Equipment (Detai_2

Property and Equipment (Details) - Schedule of Property and Equipment - Property, Plant and Equipment [Member] - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Cost
Cost Balance at Beginning	$ 995,921	$ 930,592
Cost, Additions		65,329
Cost, Disposals	(192,361)
Cost Balance at Ending	803,560	995,921
Accumulated amortization
Accumulated amortization, Balance at Beginning	901,948	636,658
Amortization for the period	22,344	265,290
Accumulated amortization,Disposals	(135,692)
Accumulated amortization, Balance at Ending	788,600	901,948
Carrying amounts
Carrying amounts, Beginning	93,373	293,934
Carrying amounts, Ending	14,960	93,373
Computers [Member]
Cost
Cost Balance at Beginning	246,719	181,390
Cost, Additions		65,329
Cost, Disposals	(192,361)
Cost Balance at Ending	54,358	246,719
Accumulated amortization
Accumulated amortization, Balance at Beginning	152,746	113,079
Amortization for the period	22,344	39,667
Accumulated amortization,Disposals	(135,692)
Accumulated amortization, Balance at Ending	39,398	152,746
Carrying amounts
Carrying amounts, Beginning	93,973	68,311
Carrying amounts, Ending	14,960	93,973
Right of Use Asset [Member]
Cost
Cost Balance at Beginning	749,202	749,202
Cost, Additions
Cost, Disposals
Cost Balance at Ending	749,202	749,202
Accumulated amortization
Accumulated amortization, Balance at Beginning	749,202	523,579
Amortization for the period		225,623
Accumulated amortization,Disposals
Accumulated amortization, Balance at Ending	749,202	749,202
Carrying amounts
Carrying amounts, Beginning		225,623
Carrying amounts, Ending

Non-Controlling Interest In V_3

Non-Controlling Interest In Versus Llc (Details) - USD ($)	Mar. 01, 2022	Jun. 21, 2019	May 21, 2019	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2018
Non-Controlling Interest In Versus Llc (Details) [Line Items]
Common shares (in Shares)	715	12	1,196	669,636	260,761	64,810
Fair value	$ 186,294	$ 6,906	$ 116,595		$ 186,294
Liabilities	4,562,631	26,448	3,575,884
Non controlling interest	$ 4,376,337	$ 19,433	$ 2,053,199
Versus LLC [Member]
Non-Controlling Interest In Versus Llc (Details) [Line Items]
Common shares (in Shares)		6	2,392		715
Fair value		$ 2,527	$ 1,403,675
Versus LLC [Member]
Non-Controlling Interest In Versus Llc (Details) [Line Items]
Ownership interest percentage	81.90%	0.30%	25.20%		66.80%		41.30%
Versus LLC [Member] | Versus LLC [Member]
Non-Controlling Interest In Versus Llc (Details) [Line Items]
Ownership interest percentage	81.90%	66.80%	66.50%
Versus Systems UK, Ltd. [Member]
Non-Controlling Interest In Versus Llc (Details) [Line Items]
Ownership interest percentage	15.10%

Non-Controlling Interest In V_4

Non-Controlling Interest In Versus Llc (Details) - Schedule of Financial Information of Non-Wholly Owned Subsidiary - Noncontrolling Interest [Member] - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Feb. 01, 2021	Dec. 31, 2020
Condensed Financial Statements, Captions [Line Items]
Non-controlling interest percentage	18.10%	18.10%
Assets
Current	$ 947,592	$ 863,885
Non-current	1,646,634	3,014,296
Total Assets	2,594,226	3,878,181
Liabilities
Current	170,543	752,003
Non-current	43,183,941	37,355,830
Total Liabilities	43,354,484	38,107,833
Net liabilities	(40,760,258)	(34,229,652)
Non-controlling interest	(7,005,658)	(5,949,660)	$ (6,402,387)	$ (8,632,539)	$ (6,182,166)	$ (5,207,232)
Net loss	(4,995,685)	(9,970,767)
Net loss attributed to non-controlling interest	$ (603,271)	$ (1,693,458)

Acquisition of Xcite Interact_3

Acquisition of Xcite Interactive, Inc. (Details) - USD ($)		3 Months Ended		9 Months Ended		12 Months Ended
	Jun. 03, 2021	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Oct. 17, 2023	Jul. 26, 2021
Acquisition of Xcite Interactive, Inc. (Details) [Line Items]
Issuance of per share (in Dollars per share)	$ 0.0015							$ 3.68
Total common shares (in Shares)	6,279
Additional shares (in Shares)									182
Additional cash	$ 109,360								$ 2,865
Recoverable amount				$ 3,760,000		$ 3,760,000
Impairment assets				8,919,002		2,673,342
Goodwill			$ 6,580,660		$ 6,580,660		$ 6,580,660
Written down				0		0
Revenues		$ 22,950	$ 316,819	236,953	891,236	1,108,840	$ 768,650
Revenue and Profit Contribution [Member]
Acquisition of Xcite Interactive, Inc. (Details) [Line Items]
Revenues				216,296	$ 770,251	988,436
Impairment of Goodwill and Intangible Assets [Member]
Acquisition of Xcite Interactive, Inc. (Details) [Line Items]
Impairment assets				2,673,342		8,919,002
Other Intangible Assets [Member]
Acquisition of Xcite Interactive, Inc. (Details) [Line Items]
Goodwill		$ 6,580,660		$ 6,580,660		$ 6,580,660
Xcite Interactive, Inc. [Member]
Acquisition of Xcite Interactive, Inc. (Details) [Line Items]
Fair value	$ 10,700,000
Closing share price (in Dollars per share)	$ 1,622.4

Acquisition of Xcite Interact_4

Acquisition of Xcite Interactive, Inc. (Details) - Schedule of Consideration - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Schedule Of Consideration Abstract
Common shares	$ 12,890,029	$ 12,890,029
Cash	112,225	112,225
Working capital adjustment	(163,902)	(163,902)
PPP shares	346,031	346,031
Total Consideration	13,184,383	13,184,383
Identifiable Assets Acquired and Liabilities Assumed
Cash	27,124	27,124
Accounts Receivable	37,719	37,719
Property, Plant and Equipment	34,496	34,496
Intangible Assets	7,140,000	7,140,000
Other Assets	12,409	12,409
Accounts Payable and Accrued Liabilities	(524,853)	(524,853)
Other Liabilities	(123,171)	(123,171)
Total Identifiable Assets	6,603,724	6,603,724
Goodwill	$ 6,580,659	$ 6,580,659

Intangible Assets (Details) - S

Intangible Assets (Details) - Schedule of Intangible Assets are Comprised of a Business-to-Business Software Platform - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Software [Member]
Finite-Lived Intangible Assets [Line Items]
Cost, Beginning	$ 14,715,529	$ 12,218,908
Additions	19,006	2,496,621
Impairments
Cost, Ending	14,734,535	14,715,529
Accumulated amortization, Beginning	11,311,681	9,582,355
Amortization	1,361,639	1,729,326
Accumulated amortization, Ending	12,673,320	11,311,681
Carrying amounts, Beginning	3,403,848	2,636,553
Carrying amounts, Ending	2,061,215	3,403,848
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Cost, Beginning	3,170,966	4,840,000
Additions
Impairments		(1,699,034)
Cost, Ending	3,170,966	3,170,966
Accumulated amortization, Beginning	1,037,144	345,714
Amortization	290,976	691,430
Accumulated amortization, Ending	1,328,120	1,037,144
Carrying amounts, Beginning	2,133,822	4,494,286
Carrying amounts, Ending	1,842,846	2,133,822
Tradename [Member]
Finite-Lived Intangible Assets [Line Items]
Cost, Beginning	420,833	750,000
Additions
Impairments		(329,167)
Cost, Ending	420,833	420,833
Accumulated amortization, Beginning
Amortization
Accumulated amortization, Ending
Carrying amounts, Beginning	420,833	750,000
Carrying amounts, Ending	420,833	420,833
Developed Technology [Member]
Finite-Lived Intangible Assets [Line Items]
Cost, Beginning	1,209,861	1,550,000
Additions
Impairments		(340,139)
Cost, Ending	1,209,861	1,209,861
Accumulated amortization, Beginning	775,000	258,333
Amortization	217,430	516,667
Accumulated amortization, Ending	992,430	775,000
Carrying amounts, Beginning	434,861	1,291,667
Carrying amounts, Ending	217,431	434,861
Cost [Member]
Finite-Lived Intangible Assets [Line Items]
Cost, Beginning	19,517,189	19,358,908
Additions	19,006	2,496,621
Impairments		(2,338,340)
Cost, Ending	19,536,195	19,517,189
Accumulated amortization [Member]
Finite-Lived Intangible Assets [Line Items]
Accumulated amortization, Beginning	13,123,825	10,186,402
Amortization	1,870,045	2,937,423
Accumulated amortization, Ending	14,993,870	13,123,825
Carrying amounts [Member]
Finite-Lived Intangible Assets [Line Items]
Carrying amounts, Beginning	6,393,364	9,172,506
Carrying amounts, Ending	$ 4,542,326	$ 6,393,364

Accounts Payable and Accrued _3

Accounts Payable and Accrued Liabilities (Details) - Schedule of Accounts Payable and Accrued Liabilities - USD ($)	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Accounts Payable and Accrued Liabilities (Details) - Schedule of Accounts Payable and Accrued Liabilities [Line Items]
Accounts payable	$ 44,339	$ 138,276	$ 386,030
Accrued liabilities	24,747	79,113
Total	263,561	522,012	832,399
Related Party [Member]
Accounts Payable and Accrued Liabilities (Details) - Schedule of Accounts Payable and Accrued Liabilities [Line Items]
Due to related parties	$ 194,475	$ 304,623	$ 302,883

Notes Payable - Related Party_2

Notes Payable - Related Party (Details) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Notes Payable - Related Party [Line Items]
Repaid amount	$ 821,292		$ 64,550
Accounts payable and accrued liabilities	5,302		522,012	$ 832,399
Repaid principal amount	(821,292)	$ (64,550)	(63,819)	(462,229)
Accrued interest			23,456
Finance expense	0		60,770	$ 225,196
Shares exchange (in Shares)				897
Conversion loss				$ 116,152
Maximum [Member]
Notes Payable - Related Party [Line Items]
Accrued interest				1,483,738
Minimum [Member]
Notes Payable - Related Party [Line Items]
Accrued interest				131,320
Common Class A [Member]
Notes Payable - Related Party [Line Items]
Accounts payable and accrued liabilities				38,301
Related Party [Member]
Notes Payable - Related Party [Line Items]
Repaid amount	$ 821,292		64,550	$ 462,228
Repaid principal amount			$ (64,550)

Notes Payable - Related Party_3

Notes Payable - Related Party (Details) - Schedule of Notes Payable - Related Party - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Notes Payable - Related Party [Line Items]
Balance at Beginning	$ 2,604,713	$ 2,786,183	$ 4,528,549
Foreign currency adjustment	8,119	(177,690)
Repayments	(821,292)	(64,550)
Finance expense		60,770
Balance at Beginning	1,791,540	2,604,713	$ 2,786,183
Current	1,791,540	2,604,713
Non-current	$ 0	$ 0

Share Capital and Reserves (Det

Share Capital and Reserves (Details) - USD ($)					1 Months Ended		9 Months Ended		12 Months Ended
	Jan. 21, 2023	Dec. 09, 2022	Dec. 31, 2021	Jan. 21, 2021	Mar. 24, 2023	Feb. 28, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Oct. 17, 2023	Jul. 18, 2022	Mar. 01, 2022	Jun. 21, 2019	May 21, 2019
Share Capital and Reserves (Details) [Line Items]
Shares issued			64,810				669,636		260,761	64,810			715	12	1,196
Shares outstanding			64,810				669,636		260,761	64,810
Shares issued		131,250	897				156,250		131,250	897	815,218
Exercise price per share (in Dollars per share)		$ 17.6					$ 14.4		$ 20
Total proceeds (in Dollars)		$ 2,099,866					$ 2,250,000		$ 7,000,000
Issuances costs of transactions (in Dollars)			$ 1,524,439				$ 226,544		$ 522,460
Common share		1	1	897			1		18,750	1
Price per share (in Dollars per share)	$ 1,800	$ 16		$ 1,800					$ 16
Warrant shares									1
Pre-funded warrants		1							112,500
Percentage of common shares issued and outstanding									10%
Stock options granted							25,000
Share-based compensation (in Dollars)			$ 2,145,928				$ (1,154,308)	$ 1,255,588	$ 1,567,583
Share based compensation options vested (in Dollars)			$ 2,145,928					$ 1,567,583
Warrants issued									13,781
Accrued interest (in Dollars)									$ 23,456
Shares issued for services (in Dollars)										$ 206,614
Share-Based Compensation Arrangement by Share-Based Payment Award, Per Share Weighted Average Price of Shares Purchased (in Dollars per share)				$ 12,267
Common Stock, Capital Shares Reserved for Future Issuance				1,615,058
Paycheck Protection Program [Member]
Share Capital and Reserves (Details) [Line Items]
Shares issued			182							182
Warrant [Member]
Share Capital and Reserves (Details) [Line Items]
Exercise price per share (in Dollars per share)							$ 295.05		$ 91.84
Warrant							7,030		7,030
Warrant balance							7,030		7,030
Warrant [Member]
Share Capital and Reserves (Details) [Line Items]
Shares issued			6,472				252,625			6,472
Exercise price per share (in Dollars per share)			$ 492				$ 17.6			$ 492
Total proceeds (in Dollars)			$ 6,735,254				$ 4,446,200		$ 2,155,195
Issuances costs of transactions (in Dollars)									$ 313,482
Purchase exercise shares			5,981				252,625
Common share									1
Price per share (in Dollars per share)									$ 460.8
Pre-funded warrants									8,521
Pre-Funded Warrants [Member]
Share Capital and Reserves (Details) [Line Items]
Shares issued									17,271
Total proceeds (in Dollars)									$ 2,099,866
Common share									8,750
Price per share (in Dollars per share)									$ 124.8
Over-Allotment Option [Member]
Share Capital and Reserves (Details) [Line Items]
Shares issued					2,461				2,461
Total proceeds (in Dollars)					$ 874,125				$ 874,125
Common share					1
Price per share (in Dollars per share)					$ 355.2				$ 460.8
Warrant shares					1
Private Placement [Member]
Share Capital and Reserves (Details) [Line Items]
Shares issued									25,768
Total proceeds (in Dollars)									$ 1,119,373
Price per share (in Dollars per share)									$ 43.52
Note Warrant [Member]
Share Capital and Reserves (Details) [Line Items]
Exercise price per share (in Dollars per share)							$ 14.4
Warrants issued							10,938
IPO [Member]
Share Capital and Reserves (Details) [Line Items]
Shares issued				6,133		18,229
Total proceeds (in Dollars)				$ 11,040,000		$ 7,000,000
Common share				1		1
Price per share (in Dollars per share)				$ 1,800		$ 384			$ 460.8
Warrant shares						1
Unit A Warrant [Member]
Share Capital and Reserves (Details) [Line Items]
Shares issued				897
Common share			1							1
Price per share (in Dollars per share)			$ 1,800
Unit B Warrant [Member]
Share Capital and Reserves (Details) [Line Items]
Shares issued				897
Common share			1							1
Price per share (in Dollars per share)			$ 1,800
Common Class A [Member]
Share Capital and Reserves (Details) [Line Items]
Shares issued			21				21		21	21
Shares outstanding			21				21		21	21
Stock options [Member]
Share Capital and Reserves (Details) [Line Items]
Stock options granted								6,533	6,533
Versus Holdco [Member]
Share Capital and Reserves (Details) [Line Items]
Shares issued									715
Xcite Acquisition [Member]
Share Capital and Reserves (Details) [Line Items]
Shares issued			6,279						262	6,279
Price per share (in Dollars per share)			$ 1,622.4
Investor [Member]
Share Capital and Reserves (Details) [Line Items]
Exercise price per share (in Dollars per share)												$ 124.8
Common share												1
Warrants issued												25,906
Escrow [Member]
Share Capital and Reserves (Details) [Line Items]
Shares issued			6,133						18,229	6,133
Total proceeds (in Dollars)			$ 11,040,000
Common share			1						1	1
Price per share (in Dollars per share)			$ 1,800						$ 355.2
Accrued interest (in Dollars)			$ 1,615,058							$ 1,615,058
Shares issued for services (in Dollars)			$ 206,614
Escrow [Member] | Warrant [Member]
Share Capital and Reserves (Details) [Line Items]
Issuances costs of transactions (in Dollars)									$ 900,720
Escrow [Member] | Pre-Funded Warrants [Member]
Share Capital and Reserves (Details) [Line Items]
Price per share (in Dollars per share)									$ 384
Escrow [Member] | Private Placement [Member]
Share Capital and Reserves (Details) [Line Items]
Shares issued			122							122
Escrow [Member] | Unit A Warrant [Member]
Share Capital and Reserves (Details) [Line Items]
Warrant shares			1
Escrow [Member] | Unit B Warrant [Member]
Share Capital and Reserves (Details) [Line Items]
Warrant shares			1

Share Capital and Reserves (D_2

Share Capital and Reserves (Details) - Schedule of Outstanding Stock Options - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Outstanding Stock Options Abstract
Number Outstanding, Beginning Balance	14,238	8,091	5,641
Weighted Average Exercise Price, Beginning Balance	$ 594.08	$ 1,017.6	$ 888
Number Outstanding, Ending Balance	29,384	14,238	8,091
Weighted Average Exercise Price, Ending Balance	$ 163.38	$ 594.08	$ 1,017.6
Number Outstanding, Granted	25,000	6,533	4,001
Weighted Average Exercise Price, Granted	$ 14.4	$ 99.04	$ 1,168.8
Number of Outstanding, Exercised			492
Weighted Average Exercise Price, Exercised			$ 796.8
Number of Outstanding, Forfeited	(9,853)	(386)	(1,059)
Weighted Average Exercise Price, Forfeited	$ 407.59	$ 1,484.96	$ 813.6

Share Capital and Reserves (D_3

Share Capital and Reserves (Details) - Schedule of Assumptions For Fair Value of Stock Options		9 Months Ended	12 Months Ended
	Dec. 31, 2021	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Share Capital and Reserves (Details) - Schedule of Assumptions For Fair Value of Stock Options [Line Items]
Risk-free interest rate		3.93%		0.25%
Expected life of options	5 years	5 years	5 years
Expected dividend yield
Volatility		132.65%		75%
Minimum [Member]
Share Capital and Reserves (Details) - Schedule of Assumptions For Fair Value of Stock Options [Line Items]
Risk-free interest rate	0.04%		2.14%
Volatility	102%		96.90%
Maximum [Member]
Share Capital and Reserves (Details) - Schedule of Assumptions For Fair Value of Stock Options [Line Items]
Risk-free interest rate	0.47%		4.03%
Volatility	128%		112.40%

Share Capital and Reserves (D_4

Share Capital and Reserves (Details) - Schedule of Incentive Stock Options Outstanding - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share Capital and Reserves (Details) - Schedule of Incentive Stock Options Outstanding [Line Items]
Options Outstanding	29,384	14,238	8,091	5,641
Exercise Price	$ 163.38	$ 594.08	$ 1,017.6	$ 888
Weighted Average Remaining Life	4 years 18 days	3 years 9 months 25 days
April 2, 2024 [Member]
Share Capital and Reserves (Details) - Schedule of Incentive Stock Options Outstanding [Line Items]
Options Outstanding	430	446
Exercise Price	$ 604.8	$ 604.8
Weighted Average Remaining Life	6 months	1 year 9 months 3 days
June 27, 2024 [Member]
Share Capital and Reserves (Details) - Schedule of Incentive Stock Options Outstanding [Line Items]
Options Outstanding	26	26
Exercise Price	$ 614.4	$ 614.4
Weighted Average Remaining Life	9 months	1 year 11 months 26 days
September 27, 2024 [Member]
Share Capital and Reserves (Details) - Schedule of Incentive Stock Options Outstanding [Line Items]
Options Outstanding	964	1,250
Exercise Price	$ 1,087.2	$ 1,087.2
Weighted Average Remaining Life	1 year	2 years 2 months 26 days
October 22, 2024 [Member]
Share Capital and Reserves (Details) - Schedule of Incentive Stock Options Outstanding [Line Items]
Options Outstanding	52	52
Exercise Price	$ 967.2	$ 967.2
Weighted Average Remaining Life	1 year 29 days	2 years 3 months 21 days
July 24, 2025 [Member]
Share Capital and Reserves (Details) - Schedule of Incentive Stock Options Outstanding [Line Items]
Options Outstanding	555	1,009
Exercise Price	$ 715.2	$ 715.2
Weighted Average Remaining Life	1 year 9 months 29 days	3 years 25 days
July 31, 2025 [Member]
Share Capital and Reserves (Details) - Schedule of Incentive Stock Options Outstanding [Line Items]
Options Outstanding	548	693
Exercise Price	$ 715.2	$ 715.2
Weighted Average Remaining Life	1 year 9 months 29 days	3 years 25 days
August 10, 2025 [Member]
Share Capital and Reserves (Details) - Schedule of Incentive Stock Options Outstanding [Line Items]
Options Outstanding	52	52
Exercise Price	$ 715.2	$ 715.2
Weighted Average Remaining Life	1 year 11 months 1 day	3 years 1 month 9 days
June 1, 2026 [Member]
Share Capital and Reserves (Details) - Schedule of Incentive Stock Options Outstanding [Line Items]
Options Outstanding	237	237
Exercise Price	$ 1,689.6	$ 1,689.6
Weighted Average Remaining Life	2 years 8 months 1 day	3 years 11 months 19 days
June 29, 2026 [Member]
Share Capital and Reserves (Details) - Schedule of Incentive Stock Options Outstanding [Line Items]
Options Outstanding	44	1,373
Exercise Price	$ 1,356	$ 1,356
Weighted Average Remaining Life	2 years 9 months	3 years 11 months 19 days
August 19, 2026 [Member]
Share Capital and Reserves (Details) - Schedule of Incentive Stock Options Outstanding [Line Items]
Options Outstanding	1,499	2,391
Exercise Price	$ 1,008	$ 1,008
Weighted Average Remaining Life	2 years 11 months 1 day	3 years 2 months 12 days
May 10, 2027 [Member]
Share Capital and Reserves (Details) - Schedule of Incentive Stock Options Outstanding [Line Items]
Options Outstanding	14	50
Exercise Price	$ 189.6	$ 189.6
Weighted Average Remaining Life	3 years 8 months 1 day	4 years
August 17, 2027 [Member]
Share Capital and Reserves (Details) - Schedule of Incentive Stock Options Outstanding [Line Items]
Options Outstanding	3,217	6,249
Exercise Price	$ 96	$ 96
Weighted Average Remaining Life	3 years 11 months 1 day	4 years 9 months 18 days
September 20, 2027 [Member]
Share Capital and Reserves (Details) - Schedule of Incentive Stock Options Outstanding [Line Items]
Options Outstanding	140	140
Exercise Price	$ 55.2	$ 55.2
Weighted Average Remaining Life	4 years	4 years 9 months 18 days
February 13, 2028 [Member]
Share Capital and Reserves (Details) - Schedule of Incentive Stock Options Outstanding [Line Items]
Options Outstanding	21,606
Exercise Price	$ 14.4
Weighted Average Remaining Life	4 years 6 months

Share Capital and Reserves (D_5

Share Capital and Reserves (Details) - Schedule of Continuity Outstanding Share Purchase Warrants - Warrant [Member] - $ / shares		9 Months Ended		12 Months Ended
	Dec. 31, 2021	Sep. 30, 2023		Dec. 31, 2022
Share Capital and Reserves (Details) - Schedule of Continuity Outstanding Share Purchase Warrants [Line Items]
Number Outstanding, Beginning Balance	11,219	329,908	[1]	18,692
Weighted Average Exercise Price, Beginning Balance	$ 866.4	$ 91.84	[1]	$ 1,639.2
Number Outstanding,Exercised	(4,536)	(252,625)
Weighted Average Exercise Price, Exercised	$ 1,010.4	$ 17.6
Number Outstanding,Expired	(2,052)			(11,662)
Weighted Average Exercise Price, Expired	$ 1,010.4			$ 1,540.8
Number Outstanding,Issued	14,061	10,938		322,878
Weighted Average Exercise Price, Issued	$ 1,800	$ 14.4		$ 54.72
Number Outstanding, Ending Balance	18,692	88,221	[2]	329,908	[1]
Weighted Average Exercise Price, Ending Balance	$ 1,639.2	$ 295.05	[2]	$ 91.84	[1]
[1]Unit A warrant balance is 7,030 as of December 31, 2022.[2]Unit A warrant balance is 7,030 as of September 30, 2023.

Share Capital and Reserves (D_6

Share Capital and Reserves (Details) - Schedule of Assumptions Fair Value of the Warrants - Warrant [Member] - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Share Capital and Reserves (Details) - Schedule of Assumptions Fair Value of the Warrants [Line Items]
Expected dividend yield
Volatility	132.78%
Weighted average fair value per warrant (in Dollars per share)	$ 3.36	$ 4.16
Minimum [Member]
Share Capital and Reserves (Details) - Schedule of Assumptions Fair Value of the Warrants [Line Items]
Risk-free interest rate	4.13%
Expected life of warrants	2 years 6 months 29 days
Maximum [Member]
Share Capital and Reserves (Details) - Schedule of Assumptions Fair Value of the Warrants [Line Items]
Risk-free interest rate	4.49%
Expected life of warrants	4 years 8 months 1 day

Share Capital and Reserves (D_7

Share Capital and Reserves (Details) - Schedule of Share Purchase Warrants Outstanding - Warrant [Member] - $ / shares		9 Months Ended		12 Months Ended
		Sep. 30, 2023		Dec. 31, 2022		Dec. 31, 2021	Dec. 30, 2021
Share Capital and Reserves (Details) - Schedule of Share Purchase Warrants Outstanding [Line Items]
Warrants Outstanding		88,221	[1]	329,908	[2]	18,692	11,219
Warrants Exercise Price		$ 295.05		$ 91.84
Warrants Weighted Average Remaining Life		3 years 11 months 1 day		4 years 5 months 12 days
January 20, 2026 [Member]
Share Capital and Reserves (Details) - Schedule of Share Purchase Warrants Outstanding [Line Items]
Warrants Outstanding	[3]			7,030
Warrants Exercise Price	[3]			$ 1,800
Warrants Weighted Average Remaining Life	[3]			3 years 21 days
January 20, 2026 [Member] | Warrant [Member]
Share Capital and Reserves (Details) - Schedule of Share Purchase Warrants Outstanding [Line Items]
Warrants Outstanding	[4]	7,030
Warrants Exercise Price	[4]	$ 1,800
Warrants Weighted Average Remaining Life	[4]	2 years 3 months 29 days
February 28, 2027 [Member]
Share Capital and Reserves (Details) - Schedule of Share Purchase Warrants Outstanding [Line Items]
Warrants Outstanding				20,690
Warrants Exercise Price				$ 460.8
Warrants Weighted Average Remaining Life				4 years 1 month 28 days
February 28, 2027 [Member] | Warrant [Member]
Share Capital and Reserves (Details) - Schedule of Share Purchase Warrants Outstanding [Line Items]
Warrants Outstanding		20,690
Warrants Exercise Price		$ 460.8
Warrants Weighted Average Remaining Life		3 years 5 months 1 day
December 6, 2027 [Member]
Share Capital and Reserves (Details) - Schedule of Share Purchase Warrants Outstanding [Line Items]
Warrants Outstanding				13,781
Warrants Exercise Price				$ 20
Warrants Weighted Average Remaining Life				4 years 11 months 4 days
December 6, 2027 [Member] | Warrant [Member]
Share Capital and Reserves (Details) - Schedule of Share Purchase Warrants Outstanding [Line Items]
Warrants Outstanding		13,781
Warrants Exercise Price		$ 20
Warrants Weighted Average Remaining Life		4 years 2 months 1 day
December 9, 2027 [Member]
Share Capital and Reserves (Details) - Schedule of Share Purchase Warrants Outstanding [Line Items]
Warrants Outstanding				262,501
Warrants Exercise Price				$ 17.6
Warrants Weighted Average Remaining Life				4 years 11 months 8 days
December 9, 2027 [Member] | Warrant [Member]
Share Capital and Reserves (Details) - Schedule of Share Purchase Warrants Outstanding [Line Items]
Warrants Outstanding		9,876
Warrants Exercise Price		$ 17.6
Warrants Weighted Average Remaining Life		4 years 2 months 1 day
January 18, 2028 [Member]
Share Capital and Reserves (Details) - Schedule of Share Purchase Warrants Outstanding [Line Items]
Warrants Outstanding				25,906
Warrants Exercise Price				$ 124.8
Warrants Weighted Average Remaining Life				5 years 18 days
January 18, 2028 [Member] | Warrant [Member]
Share Capital and Reserves (Details) - Schedule of Share Purchase Warrants Outstanding [Line Items]
Warrants Outstanding		25,906
Warrants Exercise Price		$ 124.8
Warrants Weighted Average Remaining Life		4 years 3 months 29 days
February 2, 2028 [Member] | Warrant [Member]
Share Capital and Reserves (Details) - Schedule of Share Purchase Warrants Outstanding [Line Items]
Warrants Outstanding		10.938
Warrants Exercise Price		$ 14.4
Warrants Weighted Average Remaining Life		4 years 5 months 1 day
[1]Unit A warrant balance is 7,030 as of September 30, 2023.[2]Unit A warrant balance is 7,030 as of December 31, 2022.[3]Unit A warrant balance is 7,030 as of December 31, 2022.[4]Unit A warrant balance is 7,030 as of September 30, 2023.

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Related Party Transactions (Details) [Line Items]
Costs	$ 56,542	$ 64,741	$ 67,012
Accounts payable and accrued liabilities	5,302	522,012	832,399
Director [Member]
Related Party Transactions (Details) [Line Items]
Accounts payable and accrued liabilities	194,475	304,623	302,883
Note payable	$ 1,791,540	$ 2,604,713	$ 2,786,183

Related Party Transactions (D_2

Related Party Transactions (Details) - Schedule of Key Management Personnel - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Related Party Transaction [Line Items]
Key Management Personnel	$ 1,272,962	$ 1,765,508	$ 2,160,846	$ 1,954,722
CEO [Member]
Related Party Transaction [Line Items]
Key Management Personnel	263,477	267,542	350,657	335,430
CFO [Member]
Related Party Transaction [Line Items]
Key Management Personnel	273,197	276,456	363,291	447,710
Advisory Board [Member]
Related Party Transaction [Line Items]
Key Management Personnel	54,518	172,094	215,038	215,706
Chief Technology Officer [Member]
Related Party Transaction [Line Items]
Key Management Personnel	231,999	233,579	306,441	289,290
Director [Member]
Related Party Transaction [Line Items]
Key Management Personnel	199,459	223,862	293,585
Chief People Officer [Member]
Related Party Transaction [Line Items]
Key Management Personnel	179,959	156,709	205,681
Other Directors and Officers [Member]
Related Party Transaction [Line Items]
Key Management Personnel	$ 70,353	$ 435,267	$ 426,153	$ 666,586

Financial Instruments and Ris_3

Financial Instruments and Risk Management (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Financial Instruments and Risk Management [Abstract]
Change in interest rate	1%
Exchange rate	10%	10%
Net loss	$ 106,100	$ 15,200	$ 1,900

Financial Instruments and Ris_4

Financial Instruments and Risk Management (Details) - Schedule of Foreign Currency Risk - USD ($)	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Foreign Currency Risk [Abstract]
Cash	$ 1,148,437	$ 245,858	$ 162,135
Accounts payable and accrued liabilities	(87,810)	(93,630)	(142,726)
Total	$ 1,060,627	$ 152,228	$ 19,409

Geographical Segmented Inform_3

Geographical Segmented Information (Details) - Schedule of Identifiable Assets by Geographic Segments - USD ($)	Sep. 30, 2023	Dec. 31, 2022	Sep. 30, 2022	Dec. 31, 2021
Geographical Segmented Information (Details) - Schedule of Identifiable Assets by Geographic Segments [Line Items]
Restricted deposits	$ 8,516	$ 8,489	$ 8,388	$ 9,068
Deposits		100,000	100,000	100,000
Goodwill			6,580,660	6,580,660
Property and equipment	14,960	93,973	157,470	293,934
Intangible assets	4,542,326		9,372,537
Canada [Member]
Geographical Segmented Information (Details) - Schedule of Identifiable Assets by Geographic Segments [Line Items]
Restricted deposits	8,516	8,489	8,388	9,068
Deposits
Goodwill
Property and equipment
Intangible assets
USA [Member]
Geographical Segmented Information (Details) - Schedule of Identifiable Assets by Geographic Segments [Line Items]
Restricted deposits
Deposits		100,000	100,000	100,000
Goodwill			6,580,660	6,580,660
Property and equipment	14,960	$ 93,973	157,470	$ 293,934
Intangible assets	$ 4,542,326		$ 9,372,537

Supplemental Cash Flow Inform_3

Supplemental Cash Flow Information (Details) - Schedule of Supplemental Cash Flow Information - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Non-cash investing and financing activities:
Shares issued to acquire Holdco shares		$ 715	$ 715
Shares issued in connection with Xcite acquisition		$ 262	$ 262

Lease Obligations and Commitm_3

Lease Obligations and Commitments (Details)		1 Months Ended
	Sep. 06, 2017 USD ($)	May 31, 2018 CAD ($)	Sep. 30, 2023 USD ($)
Lease Obligations and Commitments [Abstract]
Monthly fee (in Dollars)		$ 7,000
Rent paid	$ 17,324
Right-of-use asset balance			$ 0

Lease Obligations and Commitm_4

Lease Obligations and Commitments (Details) - Schedule of Lease Liabilities - USD ($)		9 Months Ended	12 Months Ended
	Dec. 31, 2021	Sep. 30, 2023	Dec. 31, 2022	Jan. 01, 2022	Jan. 01, 2021
Schedule of Lease Liabilities [Abstract]
Lease liabilities recognized as of January 1, 2022		$ 128,560	$ 367,884	$ 367,884	$ 641,251
Change in lease liabilities	$ (211,547)	(128,560)	(239,234)
Less: current portion	(239,324)		(128,560)
At September 30, 2023 – non-current portion	$ 128,560

Subsequent Events (Details)

Subsequent Events (Details)		3 Months Ended		9 Months Ended		12 Months Ended
	Nov. 22, 2023 USD ($) $ / shares shares	Sep. 30, 2023 USD ($) $ / shares	Sep. 30, 2022 USD ($)	Sep. 30, 2023 USD ($) $ / shares	Sep. 30, 2022 USD ($)	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2021 USD ($) $ / shares shares	Oct. 17, 2023 USD ($) $ / shares shares	Sep. 30, 2023 CAD ($) shares	Feb. 06, 2023 USD ($) $ / shares shares	Dec. 09, 2022 shares	Mar. 01, 2022 shares	Jun. 03, 2021 $ / shares	Jun. 21, 2019 shares	May 21, 2019 shares
Subsequent Events (Details) [Line Items]
Warrants exercise price per share (in Dollars per share) | $ / shares				$ 3.68		$ 17.6
Gross cash proceeds				$ 4,446,200			$ 5,446,769
Shares issued (in Shares) | shares						131,250	897	815,218	156,250		131,250
Price of per share (in Dollars per share) | $ / shares								$ 3.68					$ 0.0015
Gross proceeds								$ 3,000,000
Notes payable						$ 1,857,532
Common shares issued (in Shares) | shares						260,761	64,810		669,636			715		12	1,196
Common shares price per share (in Dollars per share) | $ / shares
Gross cash proceeds		$ (620)	$ 147,726	$ 157,456	$ (108,272)	$ 491,791	$ 258,491
Gross cash proceeds						$ 4,446,200
Common Stock [Member]
Subsequent Events (Details) [Line Items]
Common shares issued (in Shares) | shares	989,903
Common shares price per share (in Dollars per share) | $ / shares	$ 2.59
Subsequent Event [Member]
Subsequent Events (Details) [Line Items]
Shares issued (in Shares) | shares										156,250
Price of per share (in Dollars per share) | $ / shares										$ 14.4
Gross proceeds										$ 2,250,000
Notes payable									$ 1,857,532
Gross cash proceeds	$ 2,562,660
Warrants Exercised [Member]
Subsequent Events (Details) [Line Items]
Warrants exercised (in Shares) | shares						252,625			31,250
Gross cash proceeds				$ 115,000
Forecast [Member]
Subsequent Events (Details) [Line Items]
Shares issued (in Shares) | shares								815,218
Price of per share (in Dollars per share) | $ / shares								$ 3.68
Gross proceeds	$ 2,562,660							$ 3,000,000
Common shares, issued (in Shares) | shares	989,903
Share price (in Dollars per share) | $ / shares	$ 2.59

Basis of Presentation (Detail_2

Basis of Presentation (Details) - Schedule of Subsidiary	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Versus Systems (Holdco) Inc. [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Place of Incorporation	United States of America	United States of America
Proportion of Ownership Interest	81.90%	81.90%
Versus Systems UK, Ltd. [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Place of Incorporation	United Kingdom	United Kingdom
Proportion of Ownership Interest	81.90%	81.90%
Versus LLC [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Place of Incorporation	United States of America	United States of America
Proportion of Ownership Interest	81.90%	81.90%
Xcite Interactive, Inc. [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Place of Incorporation	United States of America	United States of America
Proportion of Ownership Interest	100%	100%
Principal Activity [Member] | Versus Systems (Holdco) Inc. [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Principal Activity	Holding Company	Holding Company
Principal Activity [Member] | Versus Systems UK, Ltd. [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Principal Activity	Sales Company	Sales Company
Principal Activity [Member] | Versus LLC [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Principal Activity	Technology Company	Technology Company
Principal Activity [Member] | Xcite Interactive, Inc. [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Principal Activity	Technology Company	Technology Company

Significant Accounting Polici_5

Significant Accounting Policies (Details) - Schedule of Property and Equipment is Recorded at Cost Less Accumulated Amortization and Any Impairments	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Computers [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property and equipment estimated useful life	Straight line, 3 years	Straight line, 3 years
Right of use assets [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Property and equipment estimated useful life	Shorter of useful life or lease term	Shorter of useful life or lease term

Property and Equipment (Detai_3

Property and Equipment (Details) - Schedule of Property and Equipment - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Computers [Member]
Cost
Cost Balance at Beginning	$ 181,390	$ 88,329
Cost, Additions	65,329	108,974
Cost, Foreign currency adjustment		(15,913)
Cost Balance at Ending	246,719	181,390
Accumulated amortization
Accumulated amortization, Balance at Beginning	113,079	82,286
Amortization for the period	39,667	30,793
Accumulated amortization, Balance at Ending	152,746	113,079
Carrying amounts
Carrying amounts, Beginning	68,311	6,043
Carrying amounts, Ending	93,973	68,311
Right of Use Asset [Member]
Cost
Cost Balance at Beginning	749,202	772,755
Cost, Additions
Cost, Foreign currency adjustment		(23,553)
Cost Balance at Ending	749,202	749,202
Accumulated amortization
Accumulated amortization, Balance at Beginning	523,579	337,695
Amortization for the period	225,623	185,884
Accumulated amortization, Balance at Ending	749,202	523,579
Carrying amounts
Carrying amounts, Beginning	225,623	435,060
Carrying amounts, Ending	0	225,623
Property, Plant and Equipment [Member]
Cost
Cost Balance at Beginning	930,592	861,084
Cost, Additions	65,329	108,974
Cost, Foreign currency adjustment		(39,466)
Cost Balance at Ending	995,921	930,592
Accumulated amortization
Accumulated amortization, Balance at Beginning	636,658	419,981
Amortization for the period	265,290	216,677
Accumulated amortization, Balance at Ending	901,948	636,658
Carrying amounts
Carrying amounts, Beginning	293,934	441,103
Carrying amounts, Ending	$ 93,373	$ 293,934

Non-Controlling Interest In V_5

Non-Controlling Interest In Versus Llc (Details) - Schedule of Financial Information of Non-Wholly Owned Subsidiary - Subsidiaries [Member] - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Condensed Financial Statements, Captions [Line Items]
Non-controlling interest percentage	18.10%	33.20%
Assets
Current	$ 1,011,636	$ 1,488,892
Non-current	2,822,122	2,267,257
Total Assets	3,843,758	3,756,149
Liabilities
Current	518,701	763,970
Non-current	39,774,321	30,661,143
Total Liabilities	40,293,022	31,425,113
Net liabilities	(36,449,264)	(27,668,964)
Non-controlling interest	(6,402,387)	(8,632,539)
Net loss	(22,318,222)	(17,840,147)
Net loss attributed to non-controlling interest	$ (2,146,185)	$ (3,466,248)

Acquisition of Xcite Interact_5

Acquisition of Xcite Interactive, Inc. (Details) - Schedule of Consideration - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Schedule Of Consideration Abstract
Common shares	$ 12,890,029	$ 12,890,029
Cash	112,225	112,225
Working capital adjustment	(163,902)	(163,902)
PPP shares	346,031	346,031
Total Consideration	13,184,383	13,184,383
Identifiable Assets Acquired and Liabilities Assumed
Cash	27,124	27,124
Accounts Receivable	37,719	37,719
Property, Plant and Equipment	34,496	34,496
Intangible Assets	7,140,000	7,140,000
Other Assets	12,409	12,409
Accounts Payable and Accrued Liabilities	(524,853)	(524,853)
Other Liabilities	(123,171)	(123,171)
Total Identifiable Assets	6,603,724	6,603,724
Goodwill	$ 6,580,659	$ 6,580,659

Intangible Assets (Details) -_2

Intangible Assets (Details) - Schedule of Intangible Assets are Comprised of a Business-to-Business Software Platform - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Cost [Member]
Cost
Cost, Beginning	$ 19,358,908	$ 9,914,104
Foreign currency adjustment		(47,444)
Additions	2,496,621	9,492,248
Impairments	(2,338,340)
Cost, Ending	19,517,189	19,358,908
Accumulated amortization [Member]
Accumulated amortization
Accumulated amortization, Beginning	10,186,402	8,176,688
Amortization	2,937,423	2,009,714
Accumulated amortization, Ending	13,123,825	10,186,402
Carrying amounts [Member]
Carrying amounts
Carrying amounts, Beginning	9,172,506	1,737,416
Carrying amounts, Ending	6,393,364	9,172,506
Software [Member] | Cost [Member]
Cost
Cost, Beginning	12,218,908	9,914,104
Foreign currency adjustment		(47,444)
Additions	2,496,621	2,352,248
Impairments
Cost, Ending	14,715,529	12,218,908
Software [Member] | Accumulated amortization [Member]
Accumulated amortization
Accumulated amortization, Beginning	9,582,355	8,176,688
Amortization	1,729,326	1,405,667
Accumulated amortization, Ending	11,311,681	9,582,355
Software [Member] | Carrying amounts [Member]
Carrying amounts
Carrying amounts, Beginning	2,636,553	1,737,416
Carrying amounts, Ending	3,403,848	2,636,553
Customer Relationships [Member] | Cost [Member]
Cost
Cost, Beginning	4,840,000
Additions		4,840,000
Impairments	(1,669,034)
Cost, Ending	3,170,966	4,840,000
Customer Relationships [Member] | Accumulated amortization [Member]
Accumulated amortization
Accumulated amortization, Beginning	345,714
Amortization	691,430	345,714
Accumulated amortization, Ending	1,037,144	345,714
Customer Relationships [Member] | Carrying amounts [Member]
Carrying amounts
Carrying amounts, Beginning	4,494,286
Carrying amounts, Ending	2,133,822	4,494,286
Tradename [Member] | Cost [Member]
Cost
Cost, Beginning	750,000
Additions		750,000
Impairments	(329,167)
Cost, Ending	420,833	750,000
Tradename [Member] | Accumulated amortization [Member]
Accumulated amortization
Accumulated amortization, Beginning
Amortization
Accumulated amortization, Ending
Tradename [Member] | Carrying amounts [Member]
Carrying amounts
Carrying amounts, Beginning	750,000
Carrying amounts, Ending	420,833	750,000
Developed Technology [Member] | Cost [Member]
Cost
Cost, Beginning	1,550,000
Additions		1,550,000
Impairments	(340,139)
Cost, Ending	1,209,861	1,550,000
Developed Technology [Member] | Accumulated amortization [Member]
Accumulated amortization
Accumulated amortization, Beginning	258,333
Amortization	516,667	258,333
Accumulated amortization, Ending	775,000	258,333
Developed Technology [Member] | Carrying amounts [Member]
Carrying amounts
Carrying amounts, Beginning	1,291,667
Carrying amounts, Ending	$ 434,861	$ 1,291,667

Accounts Payable and Accrued _4

Accounts Payable and Accrued Liabilities (Details) - Schedule of Accounts Payable and Accrued Liabilities - USD ($)	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Accounts Payable and Accrued Liabilities (Details) - Schedule of Accounts Payable and Accrued Liabilities [Line Items]
Accounts payable	$ 44,339	$ 138,276	$ 386,030
Accrued liabilities		79,113	143,486
Total	5,302	522,012	832,399
Related Party [Member]
Accounts Payable and Accrued Liabilities (Details) - Schedule of Accounts Payable and Accrued Liabilities [Line Items]
Due to related parties	$ 194,475	$ 304,623	$ 302,883

Notes Payable - Related Party_4

Notes Payable - Related Party (Details) - Schedule of Notes Payable - Related Party - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Notes Payable - Related Party [Line Items]
Balance at Beginning	$ 2,604,713	$ 2,786,183	$ 4,528,549
Proceeds
Repayments		(64,550)	(2,058,720)
Contribution benefit
Finance expense		60,770	225,196
Foreign exchange adjustment		(177,690)	91,158
Balance at Beginning	1,791,540	2,604,713	$ 2,786,183
Current	1,791,540	2,604,713
Non-current	$ 0	$ 0

Share Capital (Details) - Sched

Share Capital (Details) - Schedule of Outstanding Stock Options - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Outstanding Stock Options Abstract
Number Outstanding, Beginning Balance	14,238	8,091	5,641
Weighted Average Exercise Price, Beginning Balance	$ 594.08	$ 1,017.6	$ 888
Number Outstanding, Ending Balance	29,384	14,238	8,091
Weighted Average Exercise Price, Ending Balance	$ 163.38	$ 594.08	$ 1,017.6
Number Outstanding, Granted	25,000	6,533	4,001
Weighted Average Exercise Price, Granted	$ 14.4	$ 99.04	$ 1,168.8
Number of Outstanding, Exercised			(492)
Weighted Average Exercise Price, Exercised			$ 796.8
Number of Outstanding, Forfeited	(9,853)	(386)	(1,059)
Weighted Average Exercise Price, Forfeited	$ 407.59	$ 1,484.96	$ 813.6

Share Capital (Details) - Sch_2

Share Capital (Details) - Schedule of Assumptions For Fair Value of Stock Options		9 Months Ended	12 Months Ended
	Dec. 31, 2021	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Share Capital (Details) - Schedule of Assumptions For Fair Value of Stock Options [Line Items]
Risk-free interest rate		3.93%		0.25%
Expected life of options	5 years	5 years	5 years
Expected dividend yield
Volatility		132.65%		75%
Minimum [Member]
Share Capital (Details) - Schedule of Assumptions For Fair Value of Stock Options [Line Items]
Risk-free interest rate	0.04%		2.14%
Volatility	102%		96.90%
Maximum [Member]
Share Capital (Details) - Schedule of Assumptions For Fair Value of Stock Options [Line Items]
Risk-free interest rate	0.47%		4.03%
Volatility	128%		112.40%

Share Capital (Details) - Sch_3

Share Capital (Details) - Schedule of Incentive Stock Options Outstanding - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share Capital (Details) - Schedule of Incentive Stock Options Outstanding [Line Items]
Options Outstanding	29,384	14,238	8,091	5,641
Exercise Price	$ 163.38	$ 594.08	$ 1,017.6	$ 888
Weighted Average Remaining Life	4 years 18 days	3 years 9 months 25 days
June 6, 2023 [Member]
Share Capital (Details) - Schedule of Incentive Stock Options Outstanding [Line Items]
Options Outstanding		59
Exercise Price		$ 1,368
Weighted Average Remaining Life		11 months 4 days
September 4, 2023 [Member]
Share Capital (Details) - Schedule of Incentive Stock Options Outstanding [Line Items]
Options Outstanding		53
Exercise Price		$ 712.8
Weighted Average Remaining Life		1 year 2 months 4 days
April 2, 2024 [Member]
Share Capital (Details) - Schedule of Incentive Stock Options Outstanding [Line Items]
Options Outstanding	430	446
Exercise Price	$ 604.8	$ 604.8
Weighted Average Remaining Life	6 months	1 year 9 months 3 days
June 27, 2024 [Member]
Share Capital (Details) - Schedule of Incentive Stock Options Outstanding [Line Items]
Options Outstanding	26	26
Exercise Price	$ 614.4	$ 614.4
Weighted Average Remaining Life	9 months	1 year 11 months 26 days
September 27, 2024 [Member]
Share Capital (Details) - Schedule of Incentive Stock Options Outstanding [Line Items]
Options Outstanding	964	1,250
Exercise Price	$ 1,087.2	$ 1,087.2
Weighted Average Remaining Life	1 year	2 years 2 months 26 days
October 22, 2024 [Member]
Share Capital (Details) - Schedule of Incentive Stock Options Outstanding [Line Items]
Options Outstanding	52	52
Exercise Price	$ 967.2	$ 967.2
Weighted Average Remaining Life	1 year 29 days	2 years 3 months 21 days
July 24, 2025 [Member]
Share Capital (Details) - Schedule of Incentive Stock Options Outstanding [Line Items]
Options Outstanding	555	1,009
Exercise Price	$ 715.2	$ 715.2
Weighted Average Remaining Life	1 year 9 months 29 days	3 years 25 days
July 31, 2025 [Member]
Share Capital (Details) - Schedule of Incentive Stock Options Outstanding [Line Items]
Options Outstanding	548	693
Exercise Price	$ 715.2	$ 715.2
Weighted Average Remaining Life	1 year 9 months 29 days	3 years 25 days
August 10, 2025 [Member]
Share Capital (Details) - Schedule of Incentive Stock Options Outstanding [Line Items]
Options Outstanding	52	52
Exercise Price	$ 715.2	$ 715.2
Weighted Average Remaining Life	1 year 11 months 1 day	3 years 1 month 9 days
November 19, 2025 [Member]
Share Capital (Details) - Schedule of Incentive Stock Options Outstanding [Line Items]
Options Outstanding		64
Exercise Price		$ 1,101.6
Weighted Average Remaining Life		2 years 4 months 20 days
June 1, 2026 [Member]
Share Capital (Details) - Schedule of Incentive Stock Options Outstanding [Line Items]
Options Outstanding	237	237
Exercise Price	$ 1,689.6	$ 1,689.6
Weighted Average Remaining Life	2 years 8 months 1 day	3 years 11 months 19 days
June 29, 2026 [Member]
Share Capital (Details) - Schedule of Incentive Stock Options Outstanding [Line Items]
Options Outstanding	44	1,373
Exercise Price	$ 1,356	$ 1,356
Weighted Average Remaining Life	2 years 9 months	3 years 11 months 19 days
August 19, 2026 [Member]
Share Capital (Details) - Schedule of Incentive Stock Options Outstanding [Line Items]
Options Outstanding	1,499	2,391
Exercise Price	$ 1,008	$ 1,008
Weighted Average Remaining Life	2 years 11 months 1 day	3 years 2 months 12 days
March 18, 2027 [Member]
Share Capital (Details) - Schedule of Incentive Stock Options Outstanding [Line Items]
Options Outstanding		94
Exercise Price		$ 316.8
Weighted Average Remaining Life		4 years
May 10, 2027 [Member]
Share Capital (Details) - Schedule of Incentive Stock Options Outstanding [Line Items]
Options Outstanding	14	50
Exercise Price	$ 189.6	$ 189.6
Weighted Average Remaining Life	3 years 8 months 1 day	4 years
August 17, 2027 [Member]
Share Capital (Details) - Schedule of Incentive Stock Options Outstanding [Line Items]
Options Outstanding	3,217	6,249
Exercise Price	$ 96	$ 96
Weighted Average Remaining Life	3 years 11 months 1 day	4 years 9 months 18 days
September 20, 2027 [Member]
Share Capital (Details) - Schedule of Incentive Stock Options Outstanding [Line Items]
Options Outstanding	140	140
Exercise Price	$ 55.2	$ 55.2
Weighted Average Remaining Life	4 years	4 years 9 months 18 days

Share Capital (Details) - Sch_4

Share Capital (Details) - Schedule of Continuity Outstanding Share Purchase Warrants - Warrant [Member] - $ / shares		9 Months Ended		12 Months Ended
	Dec. 31, 2021	Sep. 30, 2023		Dec. 31, 2022
Share Capital (Details) - Schedule of Continuity Outstanding Share Purchase Warrants [Line Items]
Number Outstanding, Beginning Balance	11,219	329,908	[1]	18,692
Weighted Average Exercise Price, Beginning Balance	$ 866.4	$ 91.84	[1]	$ 1,639.2
Number Outstanding,Exercised	(4,536)	(252,625)
Weighted Average Exercise Price, Exercised	$ 1,010.4	$ 17.6
Number Outstanding,Expired	(2,052)			(11,662)
Weighted Average Exercise Price, Expired	$ 1,010.4			$ 1,540.8
Number Outstanding,Issued	14,061	10,938		322,878
Weighted Average Exercise Price, Issued	$ 1,800	$ 14.4		$ 54.72
Number Outstanding, Ending Balance	18,692	88,221	[2]	329,908	[1]
Weighted Average Exercise Price, Ending Balance	$ 1,639.2	$ 295.05	[2]	$ 91.84	[1]
[1]Unit A warrant balance is 7,030 as of December 31, 2022.[2]Unit A warrant balance is 7,030 as of September 30, 2023.

Share Capital (Details) - Sch_5

Share Capital (Details) - Schedule of Assumptions Fair Value of the Warrants - $ / shares		9 Months Ended	12 Months Ended
	Dec. 31, 2021	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Share Capital (Details) - Schedule of Assumptions Fair Value of the Warrants [Line Items]
Risk-free interest rate		3.93%		0.25%
Expected life of warrants	5 years	5 years	5 years
Expected dividend yield
Volatility		132.65%		75%
Weighted average fair value per warrant (in Dollars per share)				$ 54.08
Minimum [Member]
Share Capital (Details) - Schedule of Assumptions Fair Value of the Warrants [Line Items]
Risk-free interest rate	0.04%		2.14%
Volatility	102%		96.90%
Maximum [Member]
Share Capital (Details) - Schedule of Assumptions Fair Value of the Warrants [Line Items]
Risk-free interest rate	0.47%		4.03%
Volatility	128%		112.40%
Warrant [Member]
Share Capital (Details) - Schedule of Assumptions Fair Value of the Warrants [Line Items]
Expected dividend yield
Volatility		132.78%
Weighted average fair value per warrant (in Dollars per share)		$ 3.36	$ 4.16
Warrant [Member] | Minimum [Member]
Share Capital (Details) - Schedule of Assumptions Fair Value of the Warrants [Line Items]
Risk-free interest rate		4.13%
Expected life of warrants		2 years 6 months 29 days
Warrant [Member] | Maximum [Member]
Share Capital (Details) - Schedule of Assumptions Fair Value of the Warrants [Line Items]
Risk-free interest rate		4.49%
Expected life of warrants		4 years 8 months 1 day
Warrant [Member] | Minimum [Member]
Share Capital (Details) - Schedule of Assumptions Fair Value of the Warrants [Line Items]
Risk-free interest rate			3.99%
Expected life of warrants			3 years 21 days	8 months 12 days
Volatility			119%
Warrant [Member] | Maximum [Member]
Share Capital (Details) - Schedule of Assumptions Fair Value of the Warrants [Line Items]
Risk-free interest rate			4.22%
Expected life of warrants			5 years 18 days	1 year 9 months 3 days
Volatility			124.90%

Share Capital (Details) - Sch_6

Share Capital (Details) - Schedule of Share Purchase Warrants Outstanding - Warrant [Member] - $ / shares		9 Months Ended		12 Months Ended
		Sep. 30, 2023		Dec. 31, 2022		Dec. 31, 2021	Dec. 30, 2021
Share Capital (Details) - Schedule of Share Purchase Warrants Outstanding [Line Items]
Warrants Outstanding		88,221	[1]	329,908	[2]	18,692	11,219
Warrants Exercise Price		$ 295.05		$ 91.84
Warrants Weighted Average Remaining Life		3 years 11 months 1 day		4 years 5 months 12 days
January 20, 2026 [Member]
Share Capital (Details) - Schedule of Share Purchase Warrants Outstanding [Line Items]
Warrants Outstanding	[3]			7,030
Warrants Exercise Price	[3]			$ 1,800
Warrants Weighted Average Remaining Life	[3]			3 years 21 days
February 28, 2027 [Member]
Share Capital (Details) - Schedule of Share Purchase Warrants Outstanding [Line Items]
Warrants Outstanding				20,690
Warrants Exercise Price				$ 460.8
Warrants Weighted Average Remaining Life				4 years 1 month 28 days
December 6, 2027 [Member]
Share Capital (Details) - Schedule of Share Purchase Warrants Outstanding [Line Items]
Warrants Outstanding				13,781
Warrants Exercise Price				$ 20
Warrants Weighted Average Remaining Life				4 years 11 months 4 days
December 9, 2027 [Member]
Share Capital (Details) - Schedule of Share Purchase Warrants Outstanding [Line Items]
Warrants Outstanding				262,501
Warrants Exercise Price				$ 17.6
Warrants Weighted Average Remaining Life				4 years 11 months 8 days
January 18, 2028 [Member]
Share Capital (Details) - Schedule of Share Purchase Warrants Outstanding [Line Items]
Warrants Outstanding				25,906
Warrants Exercise Price				$ 124.8
Warrants Weighted Average Remaining Life				5 years 18 days
[1]Unit A warrant balance is 7,030 as of September 30, 2023.[2]Unit A warrant balance is 7,030 as of December 31, 2022.[3]Unit A warrant balance is 7,030 as of December 31, 2022.

Related Party Transactions (D_3

Related Party Transactions (Details) - Schedule of Key Management Personnel - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Related Party Transaction [Line Items]
Key Management Personnel	$ 1,272,962	$ 1,765,508	$ 2,160,846	$ 1,954,722
CEO [Member]
Related Party Transaction [Line Items]
Key Management Personnel	263,477	267,542	350,657	335,430
CFO [Member]
Related Party Transaction [Line Items]
Key Management Personnel	273,197	276,456	363,291	447,710
Advisory Board [Member]
Related Party Transaction [Line Items]
Key Management Personnel	54,518	172,094	215,038	215,706
Chief Technology Officer [Member]
Related Party Transaction [Line Items]
Key Management Personnel	231,999	233,579	306,441	289,290
Director [Member]
Related Party Transaction [Line Items]
Key Management Personnel	199,459	223,862	293,585
Chief People Officer [Member]
Related Party Transaction [Line Items]
Key Management Personnel	179,959	156,709	205,681
Other Directors and Officers [Member]
Related Party Transaction [Line Items]
Key Management Personnel	$ 70,353	$ 435,267	$ 426,153	$ 666,586

Financial Instruments and Ris_5

Financial Instruments and Risk Management (Details) - Schedule of Foreign Currency Risk - USD ($)	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Foreign Currency Risk [Abstract]
Cash	$ 1,148,437	$ 245,858	$ 162,135
Accounts payable and accrued liabilities	(87,810)	(93,630)	(142,726)
Total	$ 1,060,627	$ 152,228	$ 19,409

Geographical Segmented Inform_4

Geographical Segmented Information (Details) - Schedule of Identifiable Assets by Geographic Segments - USD ($)	Sep. 30, 2023	Dec. 31, 2022	Sep. 30, 2022	Dec. 31, 2021
Geographical Segmented Information (Details) - Schedule of Identifiable Assets by Geographic Segments [Line Items]
Restricted deposits	$ 8,516	$ 8,489	$ 8,388	$ 9,068
Deposits		100,000	100,000	100,000
Goodwill			6,580,660	6,580,660
Property and equipment	14,960	93,973	157,470	293,934
Intangible assets		6,393,364		9,172,507
Canada [Member]
Geographical Segmented Information (Details) - Schedule of Identifiable Assets by Geographic Segments [Line Items]
Restricted deposits	8,516	8,489	8,388	9,068
Deposits
Goodwill
Property and equipment
Intangible assets
USA [Member]
Geographical Segmented Information (Details) - Schedule of Identifiable Assets by Geographic Segments [Line Items]
Restricted deposits
Deposits		100,000	100,000	100,000
Goodwill			6,580,660	6,580,660
Property and equipment	$ 14,960	93,973	$ 157,470	293,934
Intangible assets		$ 6,393,364		$ 9,172,507

Supplemental Cash Flow Inform_4

Supplemental Cash Flow Information (Details) - Schedule of Supplemental Cash Flow Information - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Non-cash investing and financing activities:
Shares issued to acquire Holdco shares		$ 715	$ 715
Shares issued in connection with Xcite acquisition		$ 262	262
Common shares issued to settle debt				6,729
Deferred financing costs included in accrued expenses				174,813
Fair value common shares issued in acquisition				$ 13,184,384

Lease Obligations and Commitm_5

Lease Obligations and Commitments (Details) - Schedule of Lease Liabilities - USD ($)		9 Months Ended	12 Months Ended
	Dec. 31, 2021	Sep. 30, 2023	Dec. 31, 2022	Jan. 01, 2022	Jan. 01, 2021
Lease Obligations and Commitments (Details) - Schedule of Lease Liabilities [Line Items]
Lease liabilities recognized		$ 128,560	$ 367,884	$ 367,884	$ 641,251
Change in lease liabilities	$ (211,547)	(128,560)	(239,234)
Less: current portion	239,324		128,560
At December 31, 2022 – non-current portion	128,560
Foreign exchange adjustment	$ (61,820)
Previously Reported [Member]
Lease Obligations and Commitments (Details) - Schedule of Lease Liabilities [Line Items]
Change in lease liabilities			$ (239,324)

Lease Obligations and Commitm_6

Lease Obligations and Commitments (Details) - Schedule of Future Minimum Lease Payments	Dec. 31, 2022 USD ($)
Schedule of Future Minimum Lease Payments [Abstract]
2023	$ 131,576

Income Taxes (Details) - Schedu

Income Taxes (Details) - Schedule of Income Taxes at Statutory Rates - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Schedule Of Income Taxes At Statutory Rates [Abstract]
Loss for the year					$ (22,473,192)	$ (17,840,147)
Expected income tax (recovery)					(6,070,000)	(4,820,000)
Change in statutory, foreign tax, foreign exchange rates and other					(12,000)	294,000
Permanent differences					1,875,000	1,107,000
Share issue costs					370,000	432,000
Change in unrecognized deductible temporary differences					3,837,000	2,987,000
Income tax expense

Income Taxes (Details) - Sche_2

Income Taxes (Details) - Schedule of Deferred Income Taxes - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule of Deferred Income Taxes [Abstract]
Non-capital losses carry-forward	$ 14,379,000	$ 11,751,000
Evaluation assets	1,470,000	1,470,000
Share issuance costs	789,000	735,000
Debt with accretion		(70,000)
Intangible assets	622,000	179,000
Other deferreds	12,000	37,000
Allowable capital losses	3,558,000	3,801,000
Property and equipment	76,000	35,000
Total	20,906,000	17,938,000
Unrecognized deferred tax assets	$ (20,906,000)	$ (17,938,000)

Income Taxes (Details) - Sche_3

Income Taxes (Details) - Schedule of Deferred Income Taxes Unused Tax Credits and Unused Tax Losses - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Non-capital losses available for future periods – US [Member]
Income Taxes (Details) - Schedule of Deferred Income Taxes Unused Tax Credits and Unused Tax Losses [Line Items]
Temporary Differences	$ 41,188,000	$ 29,390,000
Expiry Date Range	2036 to indefinite	2036 to indefinite
Non-capital losses available for future periods – Canada [Member]
Income Taxes (Details) - Schedule of Deferred Income Taxes Unused Tax Credits and Unused Tax Losses [Line Items]
Temporary Differences	$ 21,739,000	$ 20,664,000
Expiry Date Range	2026 to 2042	2026 to 2041
Allowable capital losses [Member]
Income Taxes (Details) - Schedule of Deferred Income Taxes Unused Tax Credits and Unused Tax Losses [Line Items]
Temporary Differences	$ 13,178,000	$ 14,077,000
Expiry Date Range	No expiry date	No expiry date
Property and equipment [Member]
Income Taxes (Details) - Schedule of Deferred Income Taxes Unused Tax Credits and Unused Tax Losses [Line Items]
Temporary Differences	$ 270,000	$ 128,000
Expiry Date Range	No expiry date	No expiry date
Intangible assets [Member]
Income Taxes (Details) - Schedule of Deferred Income Taxes Unused Tax Credits and Unused Tax Losses [Line Items]
Temporary Differences	$ 2,962,000	$ 853,000
Expiry Date Range	No expiry date	No expiry date
Exploration and evaluation assets [Member]
Income Taxes (Details) - Schedule of Deferred Income Taxes Unused Tax Credits and Unused Tax Losses [Line Items]
Temporary Differences	$ 5,446,000	$ 5,446,000
Expiry Date Range	No expiry date	No expiry date
Share issuance costs [Member]
Income Taxes (Details) - Schedule of Deferred Income Taxes Unused Tax Credits and Unused Tax Losses [Line Items]
Temporary Differences	$ 2,922,000	$ 2,724,000
Expiry Date Range	No expiry date	No expiry date