Engine Gaming and Media (GAME) 6-K/A 21 Aug 23 2023 Q2 Condensed Interim Consolidated Financial Statements Financial data

Cover

Cover	6 Months Ended
	Jun. 30, 2023
Cover [Abstract]
Entity Registrant Name	GameSquare Holdings, Inc.
Entity Central Index Key	0001714562
Document Type	6-K/A
Amendment Flag	true
Current Fiscal Year End Date	--12-31
Document Period End Date	Jun. 30, 2023
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2023
Entity Ex Transition Period	false
Entity File Number	001-39389
Entity Address Address Line 1	6775 Cowboys Way
Entity Address Address Line 2	Ste. 1335, Frisco
Entity Address State Or Province	TX
Entity Address Postal Zip Code	75034
Amendment Description	This Report on Form 6-K/A (the “Amendment”) amends the Report on Form 6-K filed on August 14, 2023 (the “Original 6-K”) containing the Unaudited Interim Condensed Consolidated Financial Statements of GameSquare Holdings, Inc. (the “Company”) as of and for the three and six months ended June 30, 2023, and 2022. The purpose of this Amendment is solely to provide the Company’s Unaudited Interim Condensed Consolidated Financial Statements as of and for the three and six months ended June 30, 2023 and 2022, formatted in Inline eXtensible Business Reporting Language (“iXBRL”) in accordance with Rule 405 of Regulation S-T and paragraph C(6)(a)(ii) of the General Instructions to Form 6-K, attached hereto as Exhibit 99.1, and filed within six business days of the Original 6-K, in accordance with the temporary hardship exemption provided by Rule 201 of Regulation S-T. Such Unaudited Interim Condensed Consolidated Financial Statements were previously filed without iXBRL as Exhibit 99.1 to the Original 6-K. Except as described above, this Amendment speaks as of the original filing date of the Original 6-K and does not amend, update or restate any information set forth in the Original 6-K or reflect any events that occurred subsequent to the original filing date of the Original 6-K.

Condensed Interim Consolidated

Condensed Interim Consolidated Statements of Financial Position - USD ($)	Jun. 30, 2023	Dec. 31, 2022
ASSETS
Cash	$ 4,249,602	$ 977,413
Restricted cash	47,465	0
Accounts and other receivables	14,115,331	8,331,120
Government remittances	1,146,493	0
Prepaid expenses and other current assets	1,459,381	788,227
Current assets	21,018,272	10,096,760
Non-Current
Investment at FVTPL	3,188,749	0
Property and equipment	2,790,738	3,001,883
Goodwill	23,710,499	0
Intangible assets	23,237,813	4,609,837
Right-of-use assets	2,198,025	2,385,330
Non current assets	55,125,824	9,997,050
Total assets	76,144,096	20,093,810
LIABILITIES
Accounts payable	17,729,367	4,848,854
Accrued liabilities	6,325,496	3,180,208
Consideration payable	30,000	260,000
Players liability account	47,465	0
Deferred revenue	2,070,323	1,092,982
Lease liabilities, current	729,575	336,229
Credit facility payable	0	802,328
Promissory notes payable	481,149	0
Warrant liability	276,544	0
Convertible debt, current	5,093,287	0
Arbitration reserve	730,109	0
Current liabilities	33,513,315	10,520,601
Convertible debt, non-current	1,566,804	0
Lease liabilities, non-current	2,182,499	2,362,448
Deferred tax liability	50,117	55,096
Non current liabilities	3,799,420	2,417,544
Liabilities	37,312,735	12,938,145
Share capital	84,115,256	43,375,158
Contributed surplus	4,496,528	3,296,668
Warrants	20,000	1,925,238
Contingently issuable shares	0	131,184
Accumulated other comprehensive (loss) income	(380,406)	(269,053)
Deficit	(49,420,017)	(41,303,530)
Stockholder's equity	38,831,361	7,155,665
Total liabilities and stockholder's equity	$ 76,144,096	$ 20,093,810

Condensed Interim Consolidate_2

Condensed Interim Consolidated Statements of Income (loss) and Comprehensive Income (loss) (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Condensed Interim Consolidated Statements of Income (loss) and Comprehensive Income (loss) (Unaudited)
Revenue	$ 14,238,810	$ 19,189,523	$ 6,655,892	$ 11,695,966
Cost of sales	10,170,636	3,638,731	13,191,846	7,033,604
Gross profit	4,068,174	3,017,161	5,997,677	4,662,362
EXPENSES
Salaries, consulting and management fees	5,872,434	2,368,223	8,522,847	5,029,112
Player compensation	527,396	449,355	1,026,798	889,040
Professional fees	56,991	594,670	428,050	987,913
Advertising and promotion	475,270	176,627	651,656	459,065
Office and general	1,284,581	774,293	1,871,727	1,381,515
Technology expenses	158,914	0	158,914	0
Amortization and depreciation	1,034,804	678,060	1,626,164	1,360,618
Share-based payments	317,005	441,084	882,385	941,227
Interest expense	180,148	127,727	262,666	214,812
(Gain) loss on foreign exchange	(222,550)	(49,876)	(221,618)	(45,980)
Transaction costs	1,013,672	0	1,497,981	0
Arbitration settlement reserve	(739,644)	0	(739,644)	0
Restructuring costs	10,388	0	294,286	0
Legal settlement	183,724	0	183,724	0
Change in fair value of warrant liability	(1,710,878)	0	(1,710,878)	0
Change in fair value of convertible debt	(455,009)	0	(455,009)	0
Total expense	7,987,246	5,560,163	14,280,049	11,217,322
Net loss for the period before discontinued operations and taxes	(3,919,072)	(2,543,002)	(8,282,372)	(6,554,960)
Income tax recovery	0	18,177	5,027	36,506
Net loss for the period before discontinued operations	(3,919,072)	(2,524,825)	(8,277,345)	(6,518,454)
DISCONTINUED OPERATIONS
Gain (loss) from discontinued operations	(176,094)	0	(176,094)	0
Net loss for the period from discontinued operations	(176,094)	0	(176,094)	0
Net loss for the period	(4,095,166)	(2,524,825)	(8,453,439)	(6,518,454)
Items that will subsequently be reclassified to operations:
Foreign currency translation	(104,704)	(238,992)	(111,353)	(135,217)
Total comprehensive loss for the period	(4,199,870)	(2,763,817)	(8,564,792)	(6,653,671)
(Loss) profit for the period attributable to:
Owners of the parent	(4,095,166)	(2,524,825)	(8,453,439)	(6,532,172)
Non-controlling interest	0	0	0	13,718
Profit loss attributable to noncontrolling interests	$ (4,095,166)	$ (2,524,825)	$ (8,453,439)	$ (6,518,454)
Basic and diluted net loss per share - continuing operations	$ (0.32)	$ (0.49)	$ (0.89)	$ (1.27)
Basic and diluted net loss per share - discontinued operations	(0.02)	0	(0.02)	0
Basic and diluted net loss per share	$ (0.34)	$ (0.49)	$ (0.91)	$ (1.27)
Weighted average number of common shares outstanding - basic and diluted	12,131,409	5,188,719	9,283,340	5,118,603

Condensed Interim Consolidate_3

Condensed Interim Consolidated Statements of Shareholders Equity (Deficiency) (Unaudited) - USD ($)	Total	Number of Proportionate Voting Shares	Share Capital Member	Number of Common Shares	Contributed Surplus Member	Warrants Member	Accumulated other comprehensive (loss) income	Noncontrolling Interest	Retained Earnings (Accumulated Deficit)	Contingently Issuable Shares and Options
Balance, shares at Dec. 31, 2021				5,047,708
Balance, amount at Dec. 31, 2021	$ 17,645,242		$ 36,218,116	$ 36,218,116	$ 3,101,014	$ 2,287,484	$ 135,981	$ (90,474)	$ (24,059,541)	$ 52,662
Statement [Line Items]
Conversion from Common to Proportionate Voting Shares, shares		3,098		(309,825)
Conversion from Common to Proportionate Voting Shares, amount	0		0		0	0	0	0	0	0
Private placements, shares				413,935
Private placements, amount	2,215,811		2,215,811		0	0	0	0	0	0
Share issuance costs	(38,063)		(38,063)		0	0	0	0	0	0
Options granted	385,097		0		385,097	0	0	0	0	0
Options expired	0		0		(344,913)	0	0	0	344,913	0
Restricted share units	556,130		0		556,130	0	0	0	0	0
Warrants issued for credit facility	69,215		0		0	69,215	0	0	0	0
Other comprehensive loss	(135,217)		0		0	0	(135,217)	0	0	0
Net loss for the period	(6,518,454)		0		0	0	0	13,718	(6,532,172)	0
Balance,Shares at Jun. 30, 2022		3,098		5,151,818
Balance, Amount at Jun. 30, 2022	14,179,761		38,395,864		3,697,328	2,356,699	764	(76,756)	(30,246,800)	52,662
Balance, shares at Dec. 31, 2022		3,098		6,042,445
Balance, amount at Dec. 31, 2022	7,155,665		43,375,158	$ 43,375,158	3,296,668	1,925,238	(269,053)	0	(41,303,530)	131,184
Statement [Line Items]
Net loss for the period	(8,453,439)		0		0	0	0	0	(8,453,439)	0
Conversion from Proportionate Voting Shares to Common, shares		(3,098)		309,825
Conversion from Proportionate Voting Shares to Common, amount	0		0		0	0	0	0	0	0
Impact of rounding down after exchange for GSQ Esports, shares				(70)
Impact of rounding down after exchange for GSQ Esports, amount	0		0	$ (70)	0	0	0	0	0	0
Contingent consideration on acquisition of Cut+Sew (Note 11), shares				29,359
Contingent consideration on acquisition of Cut+Sew (Note 11), amount	0		131,184		0	0	0	0	0	(131,184)
Acquisition of Engine, shares				6,380,083
Acquisition of Engine, amount	41,034,000		39,684,000		1,330,000	20,000	0	0	0	0
Reclassify former GSQ Esports Inc. warrants to warrant liability	(1,925,238)		0		0	(1,925,238)	0	0	0	0
Shares issued for legal settlements, shares				29,929
Shares issued for legal settlements, amount	183,187		183,187		0	0	0	0	0	0
Options (Note 16(a))	309,893		0		309,893	0	0	0	0	0
Options expired (Note 16(a))	0		0		(333,367)	0	0	0	333,367	0
Restricted share units (Note 16(b))	572,492		0		572,492	0	0	0	0	0
Restricted share units exercised (Note 16(b)), shares				125,148
Restricted share units exercised (Note 16(b)), amount	0		675,573		(675,573)	0	0	0	0	0
Restricted share units cancelled (Note 16(b))	0		0		(3,585)	0	0	0	3,585	0
Shares issued for debt, shares				9,109
Shares issued for debt, amount	66,154		66,154		0	0	0	0	0	0
Other comprehensive loss	(111,353)		0		0	0	(111,353)	0	0	0
Balance,Shares at Jun. 30, 2023				12,925,828
Balance, Amount at Jun. 30, 2023	$ 38,831,361		$ 84,115,256		$ 4,496,528	$ 20,000	$ (380,406)	$ 0	$ (49,420,017)	$ 0

Condensed Interim Consolidate_4

Condensed Interim Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
OPERATING ACTIVITIES
Net loss for the period	$ (8,453,439)	$ (6,518,454)
Items not affecting cash:
Amortization and depreciation	1,626,164	1,360,618
Income tax recovery	(5,027)	(36,506)
Arbitration settlement reserve	(739,644)	0
Shares issued for legal settlements	(183,724)	0
Change in fair value of warrant liability	(1,710,878)	0
Change in fair value of convertible debt	455,009	0
Non-cash interest expense	0	218,547
Share-based payments	882,385	941,227
Total Adjustment	(8,671,724)	(4,034,568)
Changes in non-cash working capital:
Accounts and other receivables	1,680,450	1,767,402
Government remittances	(82,390)	0
Prepaid expenses and other current assets	73,545	(1,043,246)
Reclamation deposits	0	3,339
Assets held for sale	0	(49,088)
Accounts payable and accrued liabilities	807,138	(557,746)
Consideration payable	(230,000)	0
Deferred revenue	(218,088)	1,577,439
Net change in non?cash working capital	(2,030,655)	(721,212)
Net cash flow used in operating activities	(6,641,069)	(4,755,780)
INVESTING ACTIVITIES
Purchase of property and equipment	0	31,290
Proceeds from sale of assets held for sale	0	49,356
Acquisition of Engine	11,278,691	0
Net cash flow from investing activities	11,278,691	18,066
FINANCING ACTIVITIES
Proceeds from private placement	0	2,215,811
Share issue costs	0	38,063
Proceeds (payments) on promissory notes payable, net	31,066	(149,442)
Payments on lease financing	275,231	266,508
Payments on credit facility	(825,510)
Net cash flow from financing activities	(1,069,675)	1,761,798
Impact of foreign exchange on cash	295,758	34,999
Change in cash	3,272,189	(3,010,915)
Cash, beginning of period	977,413	(6,028,232)
Cash, end of period	$ 4,249,602	$ 3,017,317

Corporate information and going

Corporate information and going concern	6 Months Ended
	Jun. 30, 2023
Corporate information and going concern
Corporate information and going concern	1. Corporate information and going concern (a) Corporate information GameSquare Holdings, Inc. (formerly Engine Gaming & Media, Inc.) ("GameSquare" or the "Company”) is a corporation existing under the Business Corporations Act (British Columbia) (and was originally incorporated under the Business Corporations Act (Ontario) on April 8, 2011). The registered head office of the Company is 6775 Cowboys Way, Ste. 1335, Frisco, Texas, USA, 75034. GameSquare Holdings, Inc. (formerly Engine Gaming and Media, Inc.), (NASDAQ: GAME; TSXV: GAME) completed its plan of arrangement (the "Arrangement") with GameSquare Esports Inc. ("GSQ") on April 11, 2023, resulting in the Company acquiring all the issued and outstanding securities of GSQ (see Note 5). The Arrangement constituted a Reverse Takeover of the Company by GameSquare Esports, Inc. with GameSquare Esports, Inc as the reverse takeover acquirer and the Company as the reverse takeover acquiree, under applicable securities laws and for accounting purposes under IFRS. At completion of the Arrangement Engine Gaming and Media, Inc. changed its name to GameSquare Holdings Inc. GameSquare Esports, Inc was traded on the Canadian Securities Exchange (CSE) under the symbol “GSQ” and on the OTCQB Venture Market in the Unites States under the symbol “GMSQF” until April 11, 2023. GameSquare is a vertically integrated, digital media, entertainment and technology company that connects global brands with gaming and youth culture audiences. GameSquare's end-to-end platform includes GCN, a digital media company focused on gaming and esports audiences, Swingman LLC dba as Zoned, a gaming and lifestyle marketing agency, Code Red Esports Ltd. (“Code Red”), a UK based esports talent agency, NextGen Tech, LLC, dba as Complexity Gaming (“Complexity”), a leading esports organization, GameSquare Esports Inc. dba as Fourth Frame Studios, a creative production studio, Mission Supply, a merchandise and consumer products business, Frankly Media, programmatic advertising, Stream Hatchet, live streaming analytics, and Sideqik a social influencer marketing platform. These condensed interim consolidated financial statements include the accounts of the Company and its subsidiaries. (b) Going concern These interim condensed consolidated financial statements have been prepared on a going concern basis, which contemplates that the Company will be able to realize its assets and discharge its liabilities in the normal course of business. Accordingly, they do not give effect to adjustments that would be necessary should the Company be unable to continue as a going concern, and therefore be required to realize its assets and liquidate its liabilities and commitments in other than the normal course of business and at amounts different from those in the accompanying consolidated financial statements. Such adjustments could be material. It is not possible to predict whether the Company will be able to raise adequate financing or to ultimately attain profit levels of operations. The Company has not yet realized profitable operations and has incurred significant losses to date resulting in a cumulative deficit of $49,420,017 as of June 30, 2023 (December 31, 2022 –$41,303,530). The recoverability of the carrying value of the assets and the Company’s continued existence is dependent upon the achievement of profitable operations, or the ability of the Company to raise alternative financing, if necessary. While management has been historically successful in raising the necessary capital, it cannot provide assurance that it will be able to execute its business strategy or be successful in future financing activities. As of June 30, 2023, the Company had a working capital deficiency of $12,495,043 (December 31, 2022 – working capital deficiency of $423,841) which is comprised of current assets less current liabilities. These conditions indicate the existence of a material uncertainty that may cast significant doubt about the Company’s ability to continue as a going concern and, therefore, the Company may be unable to realize its assets and discharge its liabilities in the normal course of business.

Basis of presentation

Basis of presentation	6 Months Ended
	Jun. 30, 2023
Basis of presentation	2. Basis of presentation (a) Statement of compliance These interim condensed consolidated financial statements have been prepared in accordance with International Accounting Standard 34, Interim Financial Reporting. Accordingly, they do not include all of the information required for full annual financial statements required by International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”). These unaudited interim condensed consolidated financial statements are prepared on a basis consistent with the accounting policies disclosed in the audited consolidated financial statements for the fiscal year ended December 31, 2022; and should be read in conjunction with those audited consolidated financial statements. Interim results are not necessarily indicative of the results expected for the fiscal year. These interim condensed consolidated financial statements were authorized for issuance by the Board of Directors of the Company on August 14, 2023. (b) Basis of consolidation The interim condensed consolidated financial statements comprise the accounts of the Company and its controlled subsidiaries. The financial statements of subsidiaries are included in the interim condensed consolidated financial statements from the date that control commences until the date that control ceases. Consolidated financial statements are prepared using uniform accounting policies for like transactions and other events in similar circumstances. All transactions and balances between the Company and its subsidiaries are eliminated on consolidation, including unrealized gains and losses on transactions between companies. Unrealized gains arising from transactions with equity accounted investees are eliminated against the investment to the extent of the Company’s interest in the investee. Unrealized losses are eliminated in the same way as unrealized gains, but only to the extent that there is no evidence of impairment. The Company’s material subsidiaries as of June 30, 2023, are as follows: Name of Subsidiary Country of Incorporation Ownership Percentage Functional Currency Frankly Inc. Canada 100% Canadian Dollar Stream Hatchet S.L. Spain 100% Euro Code Red Esports Ltd. United Kingdom 100% UK Pound Sterling GameSquare Esports, Inc. Canada 100% Canadian Dollar GameSquare Esports (USA) Inc. (dba as Fourth Frame Studios) USA 100% US Dollar GCN Inc. USA 100% US Dollar NextGen Tech, LLC USA 100% US Dollar Swingman LLC USA 100% US Dollar Mission Supply LLC USA 100% US Dollar SideQik, Inc. USA 100% US Dollar Non-controlling interests are measured initially at their proportionate share of the acquiree’s identifiable net assets at the date of acquisition. Changes in the Group’s interest in a subsidiary that do not result in a loss of control are accounted for as equity transactions. (c) Functional and presentation currency The functional currency of the Company is the US Dollar (“USD). The functional currencies of the Company’s subsidiaries are disclosed in Note 2(b). The presentation currency of the interim condensed consolidated financial statements is the US Dollar ("USD"). (d) Error correction and reclassifications to the first quarter of 2023 These unaudited condensed interim consolidated financial statements include one error correction and two reclassifications on the Statements of Income (loss) and Comprehensive Income (loss) for the first quarter of 2023. These changes included the following: (1) decrease to revenue of $100,000 and (2) reclass of $484,309 out of professional fees and into transaction costs and reclass of $283,898 out of salaries, consulting and management fees and into restructuring costs.

Changes in significant accounti

Changes in significant accounting policies	6 Months Ended
	Jun. 30, 2023
Changes in significant accounting policies
Changes in significant accounting policies	3. Changes in significant accounting policies The unaudited condensed interim consolidated financial statements were prepared using the same accounting policies and methods as those used in the Company’s consolidated financial statements for the year ended December 31, 2022, except for the following new accounting standards below. New accounting standards Effective January 1, 2023, the Company adopted the following new accounting standards. Adoption of these standards on January 1, 2023, did not have a material impact on the Company’s consolidated financial statements. Amendments to IAS 8 – Definition of accounting estimates Amendments to IAS 1 and IFRS Practice Statement 2 – Disclosure of Accounting Policies Amendments to IAS 12 – Deferred Taxes related to Assets and Liabilities arising from a Simple Transaction Future accounting pronouncements The following standards have not yet been adopted and are being evaluated to determine their impact on the Company: Amendments to IAS 1 – Non-current Liabilities with Covenants Amendments to IAS 1 and IFRS Practice Statement 2 – Disclosure of Accounting Policies Amendments to IAS 8 – Definition of Accounting Estimates Amendments to IAS 7 and IFRS 7 – Supplier Finance Arrangements Amendments to IAS 21 – Lack of Exchangeability Other accounting standards or amendments to existing accounting standards that have been issued but have future effective dates are either not applicable or the Company is still assessing what the impact will be on the Company’s financial statements.

Significant judgments, estimate

Significant judgments, estimates and assumptions	6 Months Ended
	Jun. 30, 2023
Significant judgments, estimates and assumptions
Significant judgments, estimates and assumptions	4. Significant judgments, estimates and assumptions The preparation of these interim condensed consolidated financial statements requires management to make judgments and estimates and form assumptions that affect the reported amounts of assets and liabilities at the date of the interim condensed consolidated financial statements and reported amounts of revenues and expenses during the reporting period. Such estimates primarily relate to unsettled transactions and events as at the date of the interim condensed consolidated financial statements. On an ongoing basis, management evaluates its judgments and estimates in relation to assets, liabilities, revenues, and expenses. Management uses historical experience and various other factors it believes to be reasonable under the given circumstances as the basis for its judgments and estimates. Actual outcomes may differ from these estimates under different assumptions and conditions. Significant estimates and judgments made by management in the preparation of these interim condensed consolidated financial statements are outlined below. The assessment of the Company’s ability to execute its strategy by funding future working capital requirements involves judgment. Estimates and assumptions are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. There is material uncertainty regarding the Company’s ability to continue as a going concern. (a) Significant estimates and critical judgments Information about significant estimates and critical judgements in applying accounting policies that have the most significant effect on the amounts recognized in the interim condensed consolidated financial statements is included in the following notes: Note 1 Going concern; Note 17 Valuation of warrant liability; Note 9 I Notes 16 Valuation of share-based payments; Note 14 Valuation of convertible debt; and Note 19 Contingencies. (b) Uncertainty about the effects of COVID-19 The global COVID-19 pandemic remains an evolving situation. The Company will continue to actively monitor the developments of the pandemic and may take further actions that could alter business operations as may be required by federal, state, local, or foreign authorities, or that management determines are in the best interests of our employees, customers, partners, and shareholders. It is not clear what effects any such potential actions may have on the Company’s business, including the effects on our employees, players and consumers, customers, partners, development and content pipelines, the Company’s reputation, financial condition, results of operations, revenue, cash flows, liquidity, or stock price.

Acquisitions

Acquisitions	6 Months Ended
	Jun. 30, 2023
Acquisitions	5. Acquisitions Acquisition of GameSquare Esports, Inc. On April 11, 2023, GameSquare Esports, Inc. completed its plan of arrangement with Engine Gaming and Media, Inc. (“Engine”) resulting in Engine acquiring all the issued and outstanding securities of the GameSquare Esports, Inc. Resulting from the Arrangement, Engine acquired all issued and outstanding GameSquare Esports, Inc. shares based on one GameSquare Esports, Inc. share in exchange for 0.020655 of an Engine common share (the "Exchange Ratio"). Each outstanding option of GameSquare was exchanged for an Engine option entitling the holder to a number of Engine common shares, as adjusted on the basis of the Exchange Ratio, and be subject to exercise thereof in accordance with the terms of the options, including payment of the exercise price, which will also be adjusted based upon the Exchange Ratio. All other material terms of the options will remain the same. Each outstanding restricted share unit of GameSquare will be exchanged for an Engine restricted share unit entitling the holder to a number of Engine common shares, as adjusted on the basis of the Exchange Ratio. All other material terms of the restricted share units will remain the same. Each outstanding warrant of GameSquare will be adjusted pursuant to its governing contractual instrument to entitle the holder to receive, upon due exercise, Engine common shares, adjusted on the basis of the Exchange Ratio. At completion of the Arrangement Engine Gaming and Media, Inc. changed its name to GameSquare Holdings, Inc. All transaction costs associated with this acquisition were expensed as incurred. The loss attributed to acquiree’s operations from the acquisition date to April 11, 2023, was $1,687,689, with revenue of $8,440,607. All transaction costs associated with this acquisition were expensed as incurred. The loss attributed to acquiree’s operations from the acquisition date to June 30, 2023, was $1,687,689, with revenue of $8,440,607. The following preliminary table summarizes the consideration for the acquisition: Purchase Price Consideration Paid # $ Common shares 6,380,083 39,684,000 Warrants - Equity 877,891 20,000 Options - Vested 237,996 1,210,000 RSUs - Vested 23,339 120,000 7,519,309 41,034,000 The following table summarizes the preliminary fair value of acquired assets and liabilities acquired as follows: Net Assets Acquired Cash 11,278,691 Restricted cash 47,455 Accounts and other receivables 7,464,661 Government remittances 1,064,103 Prepaid expenses and other current assets 744,699 Investment at FVTPL 3,188,749 Property and equipment 128,823 Goodwill 23,710,499 Intangible - Software 5,400,000 Intangible - Brand name 3,230,000 Intangible - Customer relationships 11,000,000 Right-of-use assets 4,042 Accounts payable (12,578,714 ) Accrued liabilities (2,840,322 ) Players liability account (47,455 ) Deferred revenue (1,195,429 ) Promissory notes payable (450,083 ) Warrant liability (153,275 ) Arbitration reserve (1,469,753 ) Lease liabilities (381,358 ) Convertible debt (7,111,333 ) 41,034,000

Accounts and other receivables

Accounts and other receivables	6 Months Ended
	Jun. 30, 2023
Accounts and other receivables
Accounts and other receivables	6. Accounts and other receivables The Company’s accounts and other receivables are comprised of the following: June 30, 2023 December 31, 2022 $ $ Trade accounts receivable 13,699,444 8,114,542 Insurance receivable 222,296 Tax receivable 114,784 88,874 Other receivables 78,807 127,704 14,115,331 8,331,120

Investment at FVTPL

Investment at FVTPL	6 Months Ended
	Jun. 30, 2023
Investment at FVTPL	7. Investment at FVTPL In conjunction with completion of the Arrangement, the Company acquired a 20.48% interest in One Up Group, LLC (“One Up”). One Up operates a mobile app which allows gamers to organize and play one-on-one matches with other gamers and compete for money. The fair value of the Company’s investment in One Up is estimated at each reporting period, with reference to valuations underlying privately placed financing transactions closed by One Up and is classified with a level 3 in the fair value hierarchy (see Note 21). The fair value of this investment was $3,188,749 on both April 11, 2023 and June 30, 2023.

Property and equipment

Property and equipment	6 Months Ended
	Jun. 30, 2023
Property and equipment
Property and equipment	8. Property and equipment A continuity of the Company’s property and equipment is as follows: Cost Equipment Leasehold improvements Total $ $ $ December 31, 2021 238,988 3,655,734 3,894,722 Additions 31,251 - 31,251 Foreign exchange (583 ) (115 ) (698 ) December 31, 2022 269,656 3,655,619 3,925,275 December 31, 2022 269,656 3,655,619 3,925,275 Acquisition of Engine 128,823 - 128,823 Additions - - - Foreign exchange 264 - 264 June 30, 2023 398,743 3,655,619 4,054,362 Accumulated depreciation Equipment Leasehold improvements Total December 31, 2021 27,434 238,530 265,964 Depreciation 112,938 544,653 657,591 Foreign exchange (163 ) - (163 ) December 31 2022 140,209 783,183 923,392 December 31, 2022 140,209 783,183 923,392 Depreciation 67,608 272,326 339,934 Foreign exchange 298 - 298 June 30, 2023 208,115 1,055,509 1,263,624 Net book value Equipment Leasehold improvements Total December 31, 2022 129,447 2,872,436 3,001,883 June 30, 2023 190,628 2,600,110 2,790,738

Intangibles and goodwill

Intangibles and goodwill	6 Months Ended
	Jun. 30, 2023
Intangibles and goodwill
Intangibles and goodwill	9. Intangibles and goodwill Intangibles A continuity of the Company’s intangibles is as follows: Cost Customer relationships Brand name Software Total $ $ $ $ December 31, 2021 2,417,937 6,043,981 - 8,461,918 Foreign exchange (154,602 ) (386,451 ) - (541,053 ) December 31, 2022 2,263,335 5,657,530 - 7,920,865 December 31, 2022 2,263,335 5,657,530 - 7,920,865 Acquisition of Engine 11,000,000 3,230,000 5,400,000 19,630,000 Foreign exchange 51,968 129,901 - 181,869 June 30, 2023 13,315,303 9,017,431 5,400,000 27,732,734 Accumulated amortization Customer relationships Brand name Software Total $ $ $ $ December 31, 2021 417,617 677,860 - 1,095,477 Amortization 471,211 1,177,859 - 1,649,070 Impairment 472,018 229,405 - Foreign exchange (45,246 ) (89,696 ) - (134,942 ) December 31, 2022 1,315,600 1,995,428 - 2,609,605 December 31, 2022 1,315,600 1,995,428 - 3,311,028 Amortization 261,503 596,489 236,712 1,094,704 Foreign exchange 32,991 56,198 - 89,189 June 30, 2023 1,610,094 2,648,115 236,712 4,494,921 Net book value Customer relationships Brand name Software Total $ $ $ $ December 31, 2022 947,735 3,662,102 - 4,609,837 June 30, 2023 11,705,209 6,369,316 5,163,288 23,237,813 The Company reviews the carrying value of its intangible assets with definite lives at each reporting period for indicators of impairment. During the year ended December 31, 2022, the Company recorded an impairment of intangible assets acquired on the acquisition of Code Red of $701,423. Goodwill A continuity of the Company’s goodwill is as follows: Balance, December 31, 2022 and 2021 - Acquisition of Engine 23,710,499 Effect of foreign exchange - Balance, June 30, 2023 23,710,499

Prepaid expenses and other curr

Prepaid expenses and other current assets	6 Months Ended
	Jun. 30, 2023
Prepaid expenses and other current assets
Prepaid expenses and other current assets	10. Prepaid expenses and other current assets Prepaid expenses and other assets consist primarily of prepaid expenses such as insurance as well as acquisition costs of players and security deposits. Acquisition costs of players are amortized on a straight-line basis over the players’ contract terms.

Credit facility payable

Credit facility payable	6 Months Ended
	Jun. 30, 2023
Credit facility payable
Credit facility payable	11. Credit facility payable On June 30, 2022, the Company entered into an agreement for a $5 million credit facility (the “Facility”) for a one-year term with Goff & Jones Lending Co, LLC., a related party to the Company. The Facility matures on June 30, 2023 (the “Maturity Date”). The Company may, by written notice to the lender, extend the Maturity Date by one year from the date of the then applicable Maturity Date; provided that any such request is made no more than 90 days or less than 45 days, prior to the then applicable Maturity Date. This credit facility was paid off during the quarter ended June 30, 2023, and has not been renewed. Interest accrued on the outstanding principal amount of the Facility from and including the date of the advance of funds, as well as on all overdue amounts outstanding in respect of interest, costs or other fees, expenses or other amounts payable under the Facility, at an interest rate, calculated and payable in arrears on (i) the last business day of each calendar month, (ii) the date of any prepayment of all or any portion of the principal amount of the Facility, and (iii) the Maturity Date (each, an “Interest Payment Date”), as well as after each of maturity, default and judgment. The Facility bears interest based on the sum of the SOFR published for the second U.S. Government Securities Business Day prior to the end of the period ending on an Interest Payment Date. The Facility provides for the issuance of warrants to the lender on the date of signing of the Facility and with respect to each draw down on the Facility. During the six months ended June 30, 2023, the Company accrued $23,266 in interest on the loan. On June 30, 2023, the principal and accrued interest were carried at $0 (December 31, 2022 - $802,328). In addition, the Company incurred legal costs of $80,133 during the six months ended June 30, 2023 (see Note 18).

Leases

Leases	6 Months Ended
	Jun. 30, 2023
Leases
Leases	12. Leases On April 11, 2023, the Company acquired lease liabilities as part of the Arrangement (see Note 5). On June 30, 2021, the Company acquired Complexity. Complexity leases a building in Frisco, Texas. A reconciliation of the of right of use assets for the six months ended June 30, 2023, and year ended December 31, 2022, is as follows: $ December 31, 2021 2,761,961 Depreciation (376,631 ) December 31, 2022 2,385,330 December 31, 2022 2,385,330 Acqusition of Engine 4,042 Depreciation (191,347 ) June 30, 2023 2,198,025 Lease liabilities are measured at the present value of the lease payments that are not paid at the statement of financial position date. Lease payments are apportioned between interest expenses and a reduction of the lease liability using the Company’s incremental borrowing rate to achieve a constant rate of interest on the remaining balances of the liabilities. A reconciliation of the lease liabilities for the six months ended June 30, 2023, and year ended December 31, 2022, is as follows: Equipment Office lease Total $ $ $ Balance, December 31, 2021 - 3,000,031 3,000,031 Interest expense - 233,793 233,793 Payments - (535,147 ) (535,147 ) Balance, December 31, 2022 - 2,698,677 2,698,677 Balance, December 31, 2022 - 2,698,677 2,698,677 Acquisition of Engine 4,400 376,958 381,358 Interest expense 60 107,210 107,270 Payments (4,460 ) (270,771 ) (275,231 ) Balance, June 30, 2023 - 2,912,074 2,912,074 Equipment Office lease Total $ $ $ As of June 30, 2023: Less than one year - 729,575 729,575 Greater than one year - 2,182,499 2,182,499 Total lease obligation - 2,912,074 2,912,074 The future minimum undiscounted lease payments as of June 30, 2023, are presented below: Maturity analysis - contractual undiscounted cash flows as of June 30, 2023: Equipment Office lease Total Less than one year - 950,079 950,079 Greater than one year - 2,638,072 2,638,072 Total undiscounted lease obligation - 3,588,151 3,588,151

Promissory note payable

Promissory note payable	6 Months Ended
	Jun. 30, 2023
Promissory note payable
Promissory note payable	13. Promissory note payable In conjunction with completion of the Arrangement, the Company acquired the following Promissory note (see Note 5): The Company has a secured promissory note outstanding for amounts due for the provision of services by the noteholder. As of June 30, 2023, $481,149 was due under the note. The note is secured by the assets of a discontinued operation, bears interest at 8%, and is currently due.

Convertible debt

Convertible debt	6 Months Ended
	Jun. 30, 2023
Convertible debt
Convertible debt	14. Convertible debt In conjunction with completion of the Arrangement, the Company acquired the following Convertible debt (see Note 5): The reconciliation of the convertible debt for the six months ended June 30, 2023, is as follows: 2020 Series EB CD Total $ $ $ Balance, December 31, 2022 and 2021 - - - Acquisition of Engine 2,082,304 5,029,029 7,111,333 Interest expense 19,178 109,589 128,767 Accrued interest on conversion / interest payments - (125,000 ) (125,000 ) Change in fair value (534,678 ) 79,669 (455,009 ) Balance, June 30, 2023 1,566,804 5,093,287 6,660,091 The Company’s convertible debt obligations are classified between current and non-current liabilities on June 30, 2023, as follows: As of June 30, 2023: $ Less than one year 5,093,287 Greater than one year 1,566,804 Total convertible debt obligation 6,660,091 (a) 2020 Series On September 1, 2022, Engine extended convertible debentures that were due to expire in October and November 2022 with an aggregate principal amount of US$1,250,000. Key terms include (a) maturity date of August 31, 2025, (b) interest rate of 7% (interest to be paid in full at maturity) and (c) conversion price of $4.40. Fair value as of June 30, 2023 was estimated using a binomial lattice method. The key assumptions used included share price of $3.02, conversion price of $4.40, 2.17-year remaining term, 7% interest rate, expected volatility of 110%, 4.75% risk free interest rate and 0% expected dividend yield. As of June 30, 2023, and on April 11, 2023 (the Arrangement completion date) the fair value of the 2020 Series convertible debentures was estimated using the binomial lattice model with the below assumptions: 2020 Series June 30, 2023 (US$) April 11, 2023 (US$) Share price 3.02 6.09 Conversion price 4.40 4.40 Term, in years 2.17 2.39 Interest rate 7 % 7 % Expected volatility 110.00 % 105.00 % Risk-free interest rate 4.75 % 3.89 % Expected dividend yield 0 % 0 % (b) EB CD On February 24, 2021, Engine issued a secured convertible debenture in the principal amount of $5 million (the “EB CD”). The EB CD is convertible into units of the Company at a conversion price of $41.00 per unit, with each unit comprised of one common share and one-half of a warrant, with each whole warrant exercisable into a common share at an exercise price of $60.00 per share for a period of three years from the issuance of the EB CD. The EB CD has an original term of three years, with a maturity date of February 24, 2024. The convertible debenture is secured by Engine’s assets. As of June 30, 2023, and on April 11, 2023 (the Arrangement completion date) the fair value of the EB CD convertible debenture was estimated using the binomial lattice model with the below assumptions: EB CD June 30, 2023 (US$) April 11, 2023 (US$) Share price 3.02 6.09 Conversion price 41.00 41.00 Warrant exercise price 60.00 60.00 Term, in years 0.65 0.87 Interest rate 10 % 10 % Expected volatility 140.00 % 135.00 % Risk-free interest rate 5.38 % 4.70 % Expected dividend yield 0 % 0 % ( The following table gives information about how the fair values of these financial liabilities are determined (in particular, the valuation technique and key inputs used). Financial assets / financial liabilities Valuation technique Key Inputs Relationship and sensitivity of unobservable inputs to fair value to fair value Convertible debt The fair value of the convertible debentures as of June 30, 2023 has been calculated using a binomial lattice methodology. Key observable inputs The estimated fair value would increase (decrease) if: Share price USD $3.02 The share price was higher (lower) Risk-free interest rate (4.75% to 5.38%) The risk-free interest rate was higher (lower) Dividend yield (0%) The dividend yield was lower (higher) Key unobservable inputs Credit spread (5.84% to 7.86%) The credit spread was lower (higher) Discount for lack of marketability (0%) The discount for lack of marketability was lower (higher) Convertible debt The fair value of the convertible debentures as of April 11, 2023 has been calculated using a binomial lattice methodology. Key observable inputs The estimated fair value would increase (decrease) if: Share price USD $6.09 The share price was higher (lower) Risk-free interest rate (3.89% to 4.7%) The risk-free interest rate was higher (lower) Dividend yield (0%) The dividend yield was lower (higher) Key unobservable inputs Credit spread (7.92% to 10.27%) The credit spread was lower (higher) Discount for lack of marketability (0%) The discount for lack of marketability was lower (higher)

Capital Stock

Capital Stock	6 Months Ended
	Jun. 30, 2023
Capital Stock
Capital Stock	15. Capital Stock (a) Authorized The Company is authorized to issue an unlimited number of common shares and an unlimited number of preference shares. (b) Issued and outstanding, common shares Number of Proportionate Voting Shares Number of common shares Share Capital # # $ Balance, December 31, 2021 - 5,047,708 36,218,116 Conversion from Common to Proportionate Voting Shares 3,098 (309,825 ) - Private placements - 413,935 2,215,811 Share issuance costs - - (38,063 ) Balance, June 30, 2022 3,098 5,151,818 38,395,864 Number of Proportionate Voting Shares Number of common shares Share Capital # $ Balance, December 31, 2022 3,098 6,042,445 43,375,158 Conversion from Proportionate Voting Shares to Common (3,098 ) 309,825 - Impact of rounding down after exchange for GSQ Esports - (70 ) - Contingent consideration on acquisition of Cut+Sew - 29,359 131,184 Acquisition of Engine - 6,380,083 39,684,000 Shares issued for legal settlements - 29,929 183,187 Restricted share units exercised - 125,148 675,573 Shares issued for debt - 9,109 66,154 Balance, June 30, 2023 - 12,925,828 84,115,256 (c) Activity for the periods presented Six months ended June 30, 2022 On May 30, 2022, the Company closed the first tranche of a non-brokered private placement. The Company issued 413,935 common shares of the Company at a price of CAD$6.78 per common share for gross proceeds of $2,215,811 (CAD$2,805,660). The Company incurred legal and other expenses totaling $38,063 in connection with the private placement. On June 23, 2022, 309,825 common shares were converted into 3,098 PVS. Six months ended June 30, 2023 On March 10, 2023, 29,359 common shares of the Company were issued for contingent consideration on the acquisition of Cut+Sew. On March 24, 2023, 9,109 commons shares were issued in settlement of outstanding amounts payable of $66,154. On April 3, 2023, 3,098 PVS were converted into 309,825 common shares. On April 11, 2023, 6,380,083 shares of the Company were issued for the completion of the Arrangement (Acquisition of Engine). On April 3 and 10, 2023, an aggregate of 29,929 shares of the Company were issued to settle legal matters. During the six months ended June 30, 2023, 125,148 shares were issued on the exercise of RSUs (see Note 16(b)).

Share based payments

Share based payments	6 Months Ended
	Jun. 30, 2023
Share based payments
Share Based Payments	16. Share based payments On April 11, 2023, the Company adopted the amended and restated Omnibus equity incentive plan (“Omnibus Plan”). Under the Omnibus plan, the total number of common shares reserved and available for grant and issuance pursuant to stock options shall not exceed 10% of the then issued and outstanding shares. Options may be exercisable over periods of up to 10 years as determined by the Board of Directors of the Company. The Option price for shares that are the subject of any Option shall be fixed by the Board when such option is granted but shall not be less than the Market value of such shares at the time of grant. The Omnibus Plan allows the Company to award restricted share units to officers, employees, directors and consultants of the Company and its subsidiaries upon such conditions as the Board may establish, including the attainment of performance goals recommended by the Company’s compensation committee. The purchase price for common shares of the Company issuable under each Restricted Share Unit (“RSU”) award, if any, shall be established by the Board at its discretion. Common shares issued pursuant to any RSU award may be made subject to vesting conditions based upon the satisfaction of service requirements, conditions, restrictions, time periods or performance goals established by the board. The TSXV requires the Company to fix the number of common shares to be issued in settlement of awards that are not options. The maximum number of Shares available for issuance pursuant to the settlement of RSU shall be an aggregate of 1,067,147 Shares. (a) Options The following is a summary of stock options outstanding on June 30, 2023, and December 31, 2022, and changes during the periods then ended by option exercise currency: Weighted-average Number of Exercise price options USD # $ Balance, December 31, 2022 - - Acquisition of Engine 261,929 5.15 Cancelled (450 ) 2.60 Balance, June 30, 2023 261,479 5.15 Weighted-average Number of Exercise price options CAD # $ Balance, December 31, 2021 400,331 21.79 Granted 95,013 15.49 Cancelled (36,680 ) 22.27 Balance, December 31, 2022 458,664 20.33 Balance, December 31, 2022 458,664 20.33 Granted 20,655 6.29 Cancelled (64,031 ) 19.29 Balance, June 30, 2023 415,288 19.37 Information relating to options outstanding by exercise currency as of June 30, 2023, is as follows: Outstanding Weighted average exercise price Weighted average remaining contractual term Expiry date options USD (Years) August 25, 2025 85 315.95 2.16 February 10, 2026 328 315.95 2.62 May 23, 2026 2 315.95 2.90 June 24, 2026 3,665 2.60 2.99 July 2, 2026 1,122 2.60 3.01 August 20, 2026 250 2.60 3.14 January 31, 2027 375 2.60 3.59 March 3, 2027 250 315.95 3.68 April 12, 2027 25,000 7.20 3.79 August 10, 2027 25,000 3.60 4.12 September 30, 2027 10,750 2.40 4.25 October 1, 2027 5,625 2.48 4.26 October 31, 2027 21,041 2.60 4.34 November 3, 2027 33 315.95 4.35 December 1, 2027 68,123 2.60 4.42 March 31, 2028 11,250 5.40 4.76 May 26, 2029 80,099 3.64 5.91 November 7, 2029 3,311 2.60 6.36 June 14, 2031 2,670 42.13 7.96 November 23, 2031 2,500 39.28 8.41 261,479 5.15 4.85 Outstanding Weighted average exercise price Weighted average remaining contractual term Expiry date options CAD (Years) October 2, 2023 712 29.48 0.26 April 28, 2024 7,229 22.75 0.83 November 25, 2025 19,106 23.24 2.41 January 22, 2026 41,310 21.30 2.57 February 24, 2026 5,164 24.21 2.66 March 2, 2026 10,328 22.75 2.67 March 16, 2026 20,655 21.30 2.71 April 28, 2026 22,721 22.75 2.83 July 5, 2026 47,507 24.69 3.02 September 21, 2026 132,117 21.06 3.23 February 16, 2027 4,131 16.95 3.64 March 1, 2027 21,688 16.95 3.67 March 23, 2027 19,622 16.95 3.73 August 30, 2027 26,593 8.52 4.17 August 30, 2027 6,455 9.68 4.17 September 14, 2027 5,164 6.20 4.21 November 21, 2027 4,131 9.68 4.40 February 22, 2033 20,655 6.29 9.66 415,288 19.37 3.46 On February 22, 2023, the Company granted 20,655 options to a consultant of the Company. 5,164 of the options vest on the date of grant with the remaining options vesting in 24 equal monthly installments. Each option is exercisable at a price of CAD$6.29 per common share and expires February 22, 2033. The fair market value of the options of $72,541 was estimated using the Black-Scholes option pricing model based on the following weighted average assumptions: share price of CAD$6.29 based on the closing price of the Company’s shares on February 21, 2023, risk free rate of 3.37%, expected volatility of 66.72%, an estimated life of 10 years and an expected dividend yield of 0%. The fair value of the options is amortized over the vesting period. During the six months ended June 30, 2023, the Company expensed $309,893 in share-based compensation related to the vesting of options. (b) RSUs The following is a summary of RSUs outstanding on June 30, 2023, and December 31, 2022, and changes during the periods then ended: Number # Balance, December 31, 2021 108,277 Granted 87,784 Exercised (68,250 ) Cancelled - Balance, December 31, 2022 127,811 Balance, December 31, 2022 127,811 Acquisition of Engine 41,442 Granted 67,358 Exercised (125,148 ) Cancelled (620 ) Balance, June 30, 2023 110,843 On February 22, 2023, the Company granted 20,655 RSUs to a consultant of the Company. 5,164 of the RSUs vested on the date of grant with the remaining RSUs vesting in 24 equal monthly installments. The estimated fair value of the RSUs on the date of grant is amortized over the vesting period. On March 10, 2023, the Company granted 46,703 RSUs to directors, officers, employees, and consultants of the Company. The RSUs vested immediately on the date of grant. On March 24, 2023, 46,083 of these RSUs were exercised for common shares of the Company and 620 were cancelled. During the six months ended June 30, 2023, the Company recognized expense for RSUs of $572,492.

Warrants

Warrants	6 Months Ended
	Jun. 30, 2023
Warrants
Warrants	17. Warrants Liability measured warrants having CAD exercise price The following is a summary of liability measured warrants outstanding on June 30, 2023, and changes during the period then ended. Amount $ Balance at December 31, 2022 and 2021 - Acquisition of Engine 153,275 Reclassify former GSQ Esports Inc. warrants to warrant liability 1,925,238 Change in fair value (1,710,878 ) Foreign exchange (91,091 ) Balance, June 30, 2023 276,544 Weighted -average Number of exercise price warrants CAD # $ Outstanding, December 31, 2022 and 2021 - - Acquisition of Engine 269,601 30.00 Reclassify former GSQ Esports Inc. warrants to warrant liability 927,228 23.72 Expired - - Outstanding as of June 30, 2023 1,196,829 25.13 The following table reflects the liability measured warrants issued and outstanding as of June 30, 2023: Warrants outstanding Number Average exercise price Average remaining contractual Expiry date outstanding CAD life (years) July 8, 2024 111,495 30.00 1.02 July 25, 2024 100,406 30.00 1.07 August 8, 2024 57,700 30.00 1.11 February 19, 2024 28,037 29.05 0.64 March 4, 2024 196,614 29.05 0.68 July 22, 2023 438,918 29.05 0.06 July 22, 2024 30,724 19.37 1.06 June 30, 2024 92,829 6.78 1.00 September 30, 2027 123,930 9.68 4.25 June 30, 2024 16,176 6.29 1.00 1,196,829 $ 25.13 0.95 As of June 30, 2023, the fair value of the 1,196,829 warrants outstanding (April 11, 2023 – 1,196,829) was determined to be $276,544 (April 11, 2023 – $2,078,513) as calculated using the Black Scholes option pricing model with the following range of assumptions: 0.06 – 4.25 years (April 11, 2023 – 0.28 – 4.47 years) as expected average life; share price of CAD$4.00 (April 11, 2023 – CAD$8.20); exercise price of CAD$6.29 – CAD$30.00 (April 11, 2023 – CAD$6.29 – CAD$30.00); 90% expected volatility (April 11, 2023 – 90%); risk free interest rate of 3.70% – 5.29% (April 11, 2023 – 3.09% - 4.55%); and an expected dividend yield of 0%. Equity measured warrants having USD exercise price The following is a summary of liability measured warrants outstanding on June 30, 2023, and changes during the period then ended. Amount $ Balance at December 31, 2021 2,287,484 Private placements 140,677 Warrants issued for credit facility 96,359 Warrants expired (599,282 ) Balance, December 31, 2022 1,925,238 Balance at December 31, 2022 1,925,238 Acquisition of Engine 20,000 Reclass equity warrants to warrant liability (1,925,238 ) Balance, June 30, 2023 20,000 Weighted-average Number of exercise price warrants CAD # $ Outstanding, December 31, 2021 953,986 26.14 Private placements 123,930 9.68 Warrants issued for credit facility 109,005 6.78 Warrants expired (259,693 ) 19.37 Outstanding as of December 31, 2022 927,228 23.72 Outstanding, December 31, 2022 927,228 23.72 Reclassify former GSQ Esports Inc. warrants to warrant liability (927,228 ) 23.72 Outstanding as of June 30, 2023 - - Weighted-average Number of exercise price warrants USD # $ Outstanding, December 31, 2022 - - Acquisition of Engine 877,891 60.00 Outstanding as of June 30, 2023 877,891 60.00 The following table reflects the equity measured warrants issued and outstanding as of June 30, 2023: Warrants outstanding Number Average exercise price Average remaining contractual Expiry date outstanding USD life (years) January 8, 2024 467,196 60.00 0.53 January 22, 2024 130,724 60.00 0.56 February 24, 2024 264,556 60.00 0.65 August 19, 2024 12,499 60.00 1.14 September 15, 2024 2,916 60.00 1.21 877,891 $ 60.00 0.58

Related party transactions

Related party transactions	6 Months Ended
	Jun. 30, 2023
Related party transactions
Related Party Transactions	18. Related party transactions Key management personnel compensation: For the three months ended For the six months ended June 30, 2023 June 30, 2022 June 30, 2023 June 30, 2022 $ $ $ $ Total compensation paid to key management 400,129 255,050 952,713 510,667 Share based payments - 104,627 182,040 229,205 Credit facility payable On June 30, 2022, the Company entered into an agreement for a $5 million credit facility (the “Facility”) for a one-year term with Goff & Jones Lending Co, LLC., a related party to the Company by virtue of one of its directors. The Facility matures on June 30, 2023 (the “Maturity Date”). During the three months ended March 31, 2023, the Company accrued $23,266 in interest and $80,133 in legal fees in connection with the Facility. This credit facility was paid off during the quarter ended June 30, 2023, and has not been renewed (see Note 11). Convertible debenture with a director of the Company as counterparty On September 1, 2022, Engine extended convertible debentures that were due to expire in October and November 2022 with an aggregate principal amount of US$1,250,000. Key terms include (a) maturity date of August 31, 2025, (b) interest rate of 7% (interest to be paid in full at maturity) and (c) conversion price of $4.40. The convertible debenture is beneficially held by a director of the Company. The participation of a director in the original issuance of the convertible debenture constitutes a "related party transaction" as such term is defined by Multilateral Instrument 61-101 - Protection of Minority Security Holders in Special Transactions ("MI 61-101"). The Company is relying on an exemption from the formal valuation requirements and the minority shareholder approval requirements under MI 61-101 as the fair market value of the convertible debenture did not exceed 25% of the market capitalization of the Company. Commitment to former holders of WinView to proceeds from the patent portfolio enforcement action Pursuant to the Business Combination agreement dated March 9, 2020, among Engine, Frankly Inc. and Winview Inc., the Company is required to pay to certain former Winview securities holders (“Stubholders”) fifty percent (50%) of the net license fees, damages awards or settlement amounts collected from third parties in connection with the Winview Patent Portfolio, after deduction of certain expenses. One of the directors of the Company is among the pool of Stubholders.

Contingencies and commitments

Contingencies and commitments	6 Months Ended
	Jun. 30, 2023
Contingencies and commitments
Contingencies And Commitments	19. Contingencies and commitments Management commitments The Company is party to certain management contracts. These contracts require payments of approximately $600,000 to be made upon the occurrence of a change in control and termination without cause to certain officers of the Company. The Company is also committed to payments upon termination without cause of approximately $1,100,000 pursuant to the terms of these contracts. As a triggering event has not taken place, these amounts have not been recorded in these consolidated financial statements. Former activities The Company was previously involved in oil and gas exploration activities in Canada, the United States and Colombia. The Company ceased all direct oil and gas exploration activities in 2014. While management estimated that the exposure to additional liabilities from its former oil and gas activities over and above the reclamation deposits held in trust for the Alberta Energy Regulator of CAD$343,691 ($250,742) to be remote, the outcome of any such contingent matters is inherently uncertain. Litigation and arbitration In April 2020, Engine announced its renegotiation of the acquisition of Allinsports. The revised purchase agreement provided for the acquisition of 100% of Allinsports in exchange for the issuance of 241,666 common shares of the Company and other consideration, including payments of $1,200,000 as a portion of the purchase consideration. In September 2020, the Company advised the shareholders of Allinsports that closing conditions of the transaction, including the requirement to provide audited financial statements, had not been satisfied. In response, in November 2020, the shareholders of Allinsports commenced arbitration in Alberta, Canada seeking, among other things, to compel the Company to complete the acquisition of Allinsports without the audited financial statements, and to issue 241,666 common shares of the Company to those shareholders. As alternative relief, the shareholders of Allinsports sought up to US$20,000,000 in damages. A hearing in this matter was held in May of 2021, and by a decision dated September 30, 2021, the Arbitrator determined that the closing of the transaction had previously occurred and directed the Company to issue 241,666 common shares. The Company is pursuing regulatory approval to issue the shares and is also pursuing relief against the Allinsports shareholders for various alleged breaches of the share purchase agreement. The Company recognized a liability for the arbitration ruling of $730,109, which represents the fair value of the common shares directed to be delivered as of June 30, 2023. The liability is recorded as Arbitration reserve on the Company’s Consolidated Statements of Financial Position. This liability will be adjusted to fair value at the end of each reporting period. On January 21, 2021, eight former shareholders of Winview filed a Complaint in Delaware Chancery Court against four Winview directors (David Lockton, et al. v. Thomas S. Rogers, et al.) alleging that the defendants breached their fiduciary duties in connection with the sale of Winview to the Company. The relief sought includes rescission of the sale of Winview to the Company and compensatory damages. The defendants have filed a motion to dismiss the claims. By Decision dated March 1, 2022, the Court granted in part and denied in part, the defendants’ Motion to Dismiss the Complaint. Neither the Company nor Winview have been named as parties to this action. Under the March 9, 2020, Business Combination Agreement pursuant to which the Company acquired Winview, the Company agreed to indemnify Winview’s directors for any claims arising out of their service as directors for Winview. In July of 2021, Winview Inc. filed separate patent infringement lawsuits against DraftKings Inc. and FanDuel, Inc in the United States District Court for the District of New Jersey, alleging that Sportsbook and Daily Fantasy Sports offerings of DraftKings and FanDuel infringe four of Winview’s patents. These actions seek the recovery of damages and other appropriate relief. Draft Kings and FanDuel have filed motions to dismiss, which are pending, and the court’s review of these motions has been suspended pending the outcome of inter partes review proceedings filed with the United States Patent Office regarding some of the patents involved in these actions. By Order to Continue dated May 5, 2022, the Company was substituted in as the plaintiff in a matter pending in the Ontario Superior Court of Justice, seeking recovery of €1,903,153 of principal and additional amounts of accrued interest under promissory notes acquired by the Company. The matter is in the discovery stage. The outcomes of pending litigations in which the Company is involved are necessarily uncertain as are the Company’s expenses in prosecuting and defending these actions. From time to time the Company may modify litigation strategy and/or the terms on which it retains counsel and other professionals in connection with such actions, which may affect the outcomes of and/or the expenses incurred in connection with such actions. The Company is subject to various other claims, lawsuits and other complaints arising in the ordinary course of business. The Company records provisions for losses when claims become probable, and the amounts are estimable. Although the outcome of such matters cannot be determined, it is the opinion of management that the final resolution of these matters will not have a material adverse effect on the Company’s financial condition, operations, or liquidity.

Revenue and segmented informati

Revenue and segmented information	6 Months Ended
	Jun. 30, 2023
Revenue and segmented information
Revenue And Segmented Information	20. Revenue and segmented information IFRS 8 requires operating segments to be determined based on the Company’s internal reporting to the Chief Operating Decision Maker (“CODM”). The CODM has been determined to be the Company’s chief executive officer as he is primarily responsible for the allocation of resources and the assessment of performance. The CODM uses gross profit, as reviewed at periodic business review meetings, as the key measure of the Company’s results as it reflects the Company’s underlying performance for the period under evaluation. The CODM’s primary focus for review and resource allocation is the Company as a whole and not any component part of the business. Having considered these factors, management has judged that the Company has one operating segment under IFRS 8. The following disaggregates revenue by revenue stream and geographic region for the three and six months ended June 30, 2023, and 2022. Three months ended June 30, 2023 United Kingdom USA Canada Spain Total Revenue channel $ $ $ $ $ Team Revenue - 2,876,908 - - 2,876,908 Agency Revenue 774,175 1,957,831 - - 2,732,006 Content production - 196,326 - - 196,326 SaaS - 1,648,554 - 662,179 2,310,733 Advertising - 6,122,837 - - 6,122,837 Total Revenue 774,175 12,802,456 - 662,179 14,238,810 Cost of sales 637,568 9,462,596 - 70,472 10,170,636 Gross profit 136,607 3,339,860 - 591,707 4,068,174 Three months ended June 30, 2022 United Kingdom USA Canada Mexico Total Revenue channel $ $ $ $ $ Team Revenue - 2,380,728 - - 2,380,728 Agency Revenue 1,226,354 2,711,810 - - 3,938,164 Content production - 337,000 - - 337,000 SaaS - - - - - Advertising - - - - - Total Revenue 1,226,354 5,429,538 - - 6,655,892 Cost of sales 1,001,932 2,636,799 - - 3,638,731 Gross profit 224,422 2,792,739 - - 3,017,161 Six months ended June 30, 2023 United Kingdom USA Canada Spain Total Revenue channel $ $ $ $ $ Team Revenue - 5,037,559 - - 5,037,559 Agency Revenue 1,408,548 3,918,291 - - 5,326,839 Content production - 391,555 - - 391,555 SaaS - 1,648,554 - 662,179 2,310,733 Advertising - 6,122,837 - - 6,122,837 Total Revenue 1,408,548 17,118,796 - 662,179 19,189,523 Cost of sales 1,169,414 11,951,960 - 70,472 13,191,846 Gross profit 239,134 5,166,836 - 591,707 5,997,677 Six months ended June 30, 2022 United Kingdom USA Canada Mexico Total Revenue channel $ $ $ $ $ Team Revenue - 4,204,242 - 99,848 4,304,090 Agency Revenue 2,494,751 4,437,625 - - 6,932,376 Content production - 459,500 - - 459,500 SaaS - - - - - Advertising - - - - - Total Revenue 2,494,751 9,101,367 - 99,848 11,695,966 Cost of sales 2,012,566 4,969,087 - 51,951 7,033,604 Gross profit 482,185 4,132,280 - 47,897 4,662,362

Financial instruments and risk

Financial instruments and risk management	6 Months Ended
	Jun. 30, 2023
Financial instruments and risk management	21. Financial instruments and risk management (a) Financial risk management objectives and policies The Company’s activities expose it to a variety of financial risks including foreign currency risk, interest rate risk, credit risk, liquidity risk and market risk and other price risk. These financial instrument risks are actively managed by the Company under the policies approved by the Board of Directors. On an ongoing basis, the finance department actively manages market conditions with a view to minimizing the exposure of the Company to changing market factors, while at the same time limiting the funding costs to the Company. There have been no changes in objectives, policies or how the Company manages these risks. (b) Credit risk Credit risk refers to the risk that a counterparty will default on its contractual obligations resulting in financial loss to the Company. The Company has adopted a policy of only dealing with creditworthy counterparties and obtaining sufficient collateral where appropriate, as a means of mitigating the risk of financial loss from defaults. The Company uses information supplied by independent rating agencies where available, and if not available, the Company uses other publicly available financial information and its own records to rate its customers. Credit risk arises from cash and deposits with banks as well as credit exposure to outstanding receivables, the carrying amounts represent the Company’s maximum exposure to credit risk. The Company's exposure to credit risk is influenced mainly by the individual characteristics of each customer. The Company establishes an allowance for doubtful accounts that represents its estimate of expected losses in respect of accounts receivable. The main components of this allowance are a specific loss component that relates to individually significant exposures, and a collective loss component established for groups of similar assets in respect of losses that have been incurred but not yet identified. The Company’s accounts receivable are concentrated among customers in the media and broadcasting industry, which may be affected by adverse economic factors impacting that industry. The Company performs ongoing credit evaluations of its major customers, maintains reserves for expected credit losses, and does not require any collateral deposits. As of June 30, 2023, no customers (December 31, 2022 – N/A) accounted for greater than 10% of the Company’s net trade accounts receivable balance. During the six months ended June 30, 2023, one (June 30, 2022 – N/A) customer represented 31% of total revenue. The Board approves and monitors the risk management processes. The Board’s main objectives for managing risks are to ensure liquidity, the fulfillment of obligations and limited exposure to credit and market risks while ensuring greater returns on any surplus funds. (c) Liquidity risk Liquidity risk is the risk that the Company will encounter difficulty in meeting obligations associated with financial liabilities that are settled by delivering cash or another financial asset. The Company is exposed to liquidity risk with respect to its contractual obligations and financial liabilities. The Company manages liquidity risk by continuously monitoring forecasted and actual cash flows and matching maturity profiles of financial assets and liabilities. The Company seeks to ensure that it has sufficient capital to meet short-term financial obligations after taking into account its operating obligations and cash on hand. The Company’s policy is to seek to ensure adequate funding is available from operations and other sources, including debt and equity capital markets, as required. The following table describes our contractual obligations and financial liabilities on June 30, 2023: < 1 year 1-2 years 2-5 years Accounts payable 17,729,367 - - Accrued liabilities 6,325,496 - - Consideration payable 30,000 - - Players liability account 47,465 - - Promissory notes payable 481,149 - - Convertible debt 5,093,287 - 1,566,804 (d) Market Risk Market risk represents the risk of loss that may impact the Company’s financial position, results of operations, or cash flows due to adverse changes in financial market prices, including interest rate risk, foreign currency exchange rate risk, and other relevant market or price risks. The Company does not use derivative instruments to mitigate this risk. Interest rate risk Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. The Company is exposed to fair value risk with respect to debt which bears interest at fixed rates. Currency Risk The Company's exposure to the risk of changes in foreign exchange rates relates primarily to fluctuations of financial instruments related to cash, accounts and other receivables, and accounts payable denominated in Euros, UK pound sterling as well as debt denominated in Canadian dollars. (e) Fair value hierarchy The following tables combine information about: · classes of financial instruments based on their nature and characteristics; · The carrying amounts of financial instruments; · fair values of financial instruments (except financial instruments when carrying amount approximates their fair value); and · fair value hierarchy levels of financial assets and financial liabilities for which fair value was disclosed. Fair values are categorized into different levels in a fair value hierarchy based on the inputs used in the valuation techniques as follows: ■ Level 1: unadjusted quoted prices in active markets for identical assets or liabilities; ■ Level 2: inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly; or ■ Level 3: inputs for the asset or liability that are not based on observable market data (unobservable inputs). Carrying value at June 30, 2023 FVTPL - mandatorily measured FVOCI - mandatorily measured FVOCI - designated Amortized cost Financial assets: Cash - - - 4,249,602 Restricted cash - - - 47,465 Accounts and other receivables - - - 14,115,331 Government remittances - - - 1,146,493 Investment at FVTPL 3,188,749 - - - 3,188,749 - - 19,558,891 Carrying value at June 30, 2023 FVTPL - mandatorily measured FVTPL - designated Amortized cost Financial liabilities: Accounts payable - - 17,729,367 Accrued liabilities - - 6,325,496 Consideration payable - - 30,000 Players liability account - - 47,465 Credit facility payable - - - Promissory notes payable - - 481,149 Convertible debt - 6,660,091 - - 6,660,091 24,613,477 Carrying value at December31, 2022 FVTPL - mandatorily measured FVOCI - mandatorily measured FVOCI - designated Amortized cost Financial assets: Cash - - - 977,413 Restricted cash - - - - Accounts and other receivables - - - 8,331,120 Government remittances - - - - Investment at FVTPL - - - - - - - 9,308,533 Carrying value at December31, 2022 FVTPL - mandatorily measured FVTPL - designated Amortized cost Financial liabilities: Accounts payable - - 4,848,854 Accrued liabilities - - 3,180,208 Consideration payable - - 260,000 Players liability account - - - Credit facility payable - - 802,328 Promissory notes payable - - - Convertible debt - - - - - 9,091,390 A summary of instruments, with their classification in the fair value hierarchy is as follows: Level 1 Level 2 Level 3 Fair value as of June 30, 2023 $ $ $ $ Convertible debt - - 6,660,091 6,660,091 Investment at FVTPL - - 3,188,749 3,188,749 Some of the Company’s financial assets and financial liabilities are measured at fair value at the end of each reporting period.

Subsequent events

Subsequent events	6 Months Ended
	Jun. 30, 2023
Subsequent events
Subsequent Events	22. Subsequent events The Company has evaluated subsequent events from the balance sheet date through August 14, 2023, the date at which the unaudited interim condensed consolidated financial statements were available to be issued and determined there were no additional items to be disclosed.

Changes in significant accoun_2

Changes in significant accounting policies (Policies)	6 Months Ended
	Jun. 30, 2023
Changes in significant accounting policies
New Accounting Standards	Effective January 1, 2023, the Company adopted the following new accounting standards. Adoption of these standards on January 1, 2023, did not have a material impact on the Company’s consolidated financial statements. Amendments to IAS 8 – Definition of accounting estimates Amendments to IAS 1 and IFRS Practice Statement 2 – Disclosure of Accounting Policies Amendments to IAS 12 – Deferred Taxes related to Assets and Liabilities arising from a Simple Transaction
Future accounting pronouncements	The following standards have not yet been adopted and are being evaluated to determine their impact on the Company: Amendments to IAS 1 – Non-current Liabilities with Covenants Amendments to IAS 1 and IFRS Practice Statement 2 – Disclosure of Accounting Policies Amendments to IAS 8 – Definition of Accounting Estimates Amendments to IAS 7 and IFRS 7 – Supplier Finance Arrangements Amendments to IAS 21 – Lack of Exchangeability Other accounting standards or amendments to existing accounting standards that have been issued but have future effective dates are either not applicable or the Company is still assessing what the impact will be on the Company’s financial statements.

Basis of presentation (Table)

Basis of presentation (Table)	6 Months Ended
	Jun. 30, 2023
Schedule of accounts of the Company and its material subsidiaries listed	Name of Subsidiary Country of Incorporation Ownership Percentage Functional Currency Frankly Inc. Canada 100% Canadian Dollar Stream Hatchet S.L. Spain 100% Euro Code Red Esports Ltd. United Kingdom 100% UK Pound Sterling GameSquare Esports, Inc. Canada 100% Canadian Dollar GameSquare Esports (USA) Inc. (dba as Fourth Frame Studios) USA 100% US Dollar GCN Inc. USA 100% US Dollar NextGen Tech, LLC USA 100% US Dollar Swingman LLC USA 100% US Dollar Mission Supply LLC USA 100% US Dollar SideQik, Inc. USA 100% US Dollar

Acquisitions (Table)

Acquisitions (Table)	6 Months Ended
	Jun. 30, 2023
Schedule of Purchase Price Consideration Paid	Purchase Price Consideration Paid # $ Common shares 6,380,083 39,684,000 Warrants - Equity 877,891 20,000 Options - Vested 237,996 1,210,000 RSUs - Vested 23,339 120,000 7,519,309 41,034,000
Schedule of fair value of acquired assets and liabilities acquired	Net Assets Acquired Cash 11,278,691 Restricted cash 47,455 Accounts and other receivables 7,464,661 Government remittances 1,064,103 Prepaid expenses and other current assets 744,699 Investment at FVTPL 3,188,749 Property and equipment 128,823 Goodwill 23,710,499 Intangible - Software 5,400,000 Intangible - Brand name 3,230,000 Intangible - Customer relationships 11,000,000 Right-of-use assets 4,042 Accounts payable (12,578,714 ) Accrued liabilities (2,840,322 ) Players liability account (47,455 ) Deferred revenue (1,195,429 ) Promissory notes payable (450,083 ) Warrant liability (153,275 ) Arbitration reserve (1,469,753 ) Lease liabilities (381,358 ) Convertible debt (7,111,333 ) 41,034,000

Accounts and other receivables

Accounts and other receivables (Table)	6 Months Ended
	Jun. 30, 2023
Accounts and other receivables
Summary of Accounts And Other Receivables	June 30, 2023 December 31, 2022 $ $ Trade accounts receivable 13,699,444 8,114,542 Insurance receivable 222,296 Tax receivable 114,784 88,874 Other receivables 78,807 127,704 14,115,331 8,331,120

Property and equipment (Tables)

Property and equipment (Tables)	6 Months Ended
	Jun. 30, 2023
Property and equipment
Schedule Of property and equipment	Cost Equipment Leasehold improvements Total $ $ $ December 31, 2021 238,988 3,655,734 3,894,722 Additions 31,251 - 31,251 Foreign exchange (583 ) (115 ) (698 ) December 31, 2022 269,656 3,655,619 3,925,275 December 31, 2022 269,656 3,655,619 3,925,275 Acquisition of Engine 128,823 - 128,823 Additions - - - Foreign exchange 264 - 264 June 30, 2023 398,743 3,655,619 4,054,362 Accumulated depreciation Equipment Leasehold improvements Total December 31, 2021 27,434 238,530 265,964 Depreciation 112,938 544,653 657,591 Foreign exchange (163 ) - (163 ) December 31 2022 140,209 783,183 923,392 December 31, 2022 140,209 783,183 923,392 Depreciation 67,608 272,326 339,934 Foreign exchange 298 - 298 June 30, 2023 208,115 1,055,509 1,263,624 Net book value Equipment Leasehold improvements Total December 31, 2022 129,447 2,872,436 3,001,883 June 30, 2023 190,628 2,600,110 2,790,738

Intangibles and goodwill (Table

Intangibles and goodwill (Tables)	6 Months Ended
	Jun. 30, 2023
Intangibles and goodwill
Schedule Of intangible assets	Cost Customer relationships Brand name Software Total $ $ $ $ December 31, 2021 2,417,937 6,043,981 - 8,461,918 Foreign exchange (154,602 ) (386,451 ) - (541,053 ) December 31, 2022 2,263,335 5,657,530 - 7,920,865 December 31, 2022 2,263,335 5,657,530 - 7,920,865 Acquisition of Engine 11,000,000 3,230,000 5,400,000 19,630,000 Foreign exchange 51,968 129,901 - 181,869 June 30, 2023 13,315,303 9,017,431 5,400,000 27,732,734 Accumulated amortization Customer relationships Brand name Software Total $ $ $ $ December 31, 2021 417,617 677,860 - 1,095,477 Amortization 471,211 1,177,859 - 1,649,070 Impairment 472,018 229,405 - Foreign exchange (45,246 ) (89,696 ) - (134,942 ) December 31, 2022 1,315,600 1,995,428 - 2,609,605 December 31, 2022 1,315,600 1,995,428 - 3,311,028 Amortization 261,503 596,489 236,712 1,094,704 Foreign exchange 32,991 56,198 - 89,189 June 30, 2023 1,610,094 2,648,115 236,712 4,494,921 Net book value Customer relationships Brand name Software Total $ $ $ $ December 31, 2022 947,735 3,662,102 - 4,609,837 June 30, 2023 11,705,209 6,369,316 5,163,288 23,237,813
Schedule Of Goodwill	Balance, December 31, 2022 and 2021 - Acquisition of Engine 23,710,499 Effect of foreign exchange - Balance, June 30, 2023 23,710,499

Leases (Tables)

Leases (Tables)	6 Months Ended
	Jun. 30, 2023
Leases
Schedule Of right of use assets	$ December 31, 2021 2,761,961 Depreciation (376,631 ) December 31, 2022 2,385,330 December 31, 2022 2,385,330 Acqusition of Engine 4,042 Depreciation (191,347 ) June 30, 2023 2,198,025
Schedule Of Reconciliation Of The Lease Liabilities	Equipment Office lease Total $ $ $ Balance, December 31, 2021 - 3,000,031 3,000,031 Interest expense - 233,793 233,793 Payments - (535,147 ) (535,147 ) Balance, December 31, 2022 - 2,698,677 2,698,677 Balance, December 31, 2022 - 2,698,677 2,698,677 Acquisition of Engine 4,400 376,958 381,358 Interest expense 60 107,210 107,270 Payments (4,460 ) (270,771 ) (275,231 ) Balance, June 30, 2023 - 2,912,074 2,912,074 Equipment Office lease Total $ $ $ As of June 30, 2023: Less than one year - 729,575 729,575 Greater than one year - 2,182,499 2,182,499 Total lease obligation - 2,912,074 2,912,074
Schedule Of Future Minimum Payments Due Under Operating Leases	Equipment Office lease Total Less than one year - 950,079 950,079 Greater than one year - 2,638,072 2,638,072 Total undiscounted lease obligation - 3,588,151 3,588,151

Convertible debt (Tables)

Convertible debt (Tables)	6 Months Ended
	Jun. 30, 2023
Convertible debt
Schedule Of convertible debt	2020 Series EB CD Total $ $ $ Balance, December 31, 2022 and 2021 - - - Acquisition of Engine 2,082,304 5,029,029 7,111,333 Interest expense 19,178 109,589 128,767 Accrued interest on conversion / interest payments - (125,000 ) (125,000 ) Change in fair value (534,678 ) 79,669 (455,009 ) Balance, June 30, 2023 1,566,804 5,093,287 6,660,091
Schedule Of convertible debt obligations, Current and nonCurrent	As of June 30, 2023: $ Less than one year 5,093,287 Greater than one year 1,566,804 Total convertible debt obligation 6,660,091
Schedule Of convertible debentures binomial lattice model	2020 Series June 30, 2023 (US$) April 11, 2023 (US$) Share price 3.02 6.09 Conversion price 4.40 4.40 Term, in years 2.17 2.39 Interest rate 7 % 7 % Expected volatility 110.00 % 105.00 % Risk-free interest rate 4.75 % 3.89 % Expected dividend yield 0 % 0 % EB CD June 30, 2023 (US$) April 11, 2023 (US$) Share price 3.02 6.09 Conversion price 41.00 41.00 Warrant exercise price 60.00 60.00 Term, in years 0.65 0.87 Interest rate 10 % 10 % Expected volatility 140.00 % 135.00 % Risk-free interest rate 5.38 % 4.70 % Expected dividend yield 0 % 0 %

Capital Stock (Tables)

Capital Stock (Tables)	6 Months Ended
	Jun. 30, 2023
Capital Stock
Schedule Of Capital Stock	Number of Proportionate Voting Shares Number of common shares Share Capital # # $ Balance, December 31, 2021 - 5,047,708 36,218,116 Conversion from Common to Proportionate Voting Shares 3,098 (309,825 ) - Private placements - 413,935 2,215,811 Share issuance costs - - (38,063 ) Balance, June 30, 2022 3,098 5,151,818 38,395,864 Number of Proportionate Voting Shares Number of common shares Share Capital # $ Balance, December 31, 2022 3,098 6,042,445 43,375,158 Conversion from Proportionate Voting Shares to Common (3,098 ) 309,825 - Impact of rounding down after exchange for GSQ Esports - (70 ) - Contingent consideration on acquisition of Cut+Sew - 29,359 131,184 Acquisition of Engine - 6,380,083 39,684,000 Shares issued for legal settlements - 29,929 183,187 Restricted share units exercised - 125,148 675,573 Shares issued for debt - 9,109 66,154 Balance, June 30, 2023 - 12,925,828 84,115,256

Share based payments (Tables)

Share based payments (Tables)	6 Months Ended
	Jun. 30, 2023
Share based payments
Schedule Of Outstanding Stock Options	Weighted-average Number of Exercise price options USD # $ Balance, December 31, 2022 - - Acquisition of Engine 261,929 5.15 Cancelled (450 ) 2.60 Balance, June 30, 2023 261,479 5.15 Weighted-average Number of Exercise price options CAD # $ Balance, December 31, 2021 400,331 21.79 Granted 95,013 15.49 Cancelled (36,680 ) 22.27 Balance, December 31, 2022 458,664 20.33 Balance, December 31, 2022 458,664 20.33 Granted 20,655 6.29 Cancelled (64,031 ) 19.29 Balance, June 30, 2023 415,288 19.37
Summarizes Information About Stock Options Exercisable And Outstanding	Outstanding Weighted average exercise price Weighted average remaining contractual term Expiry date options USD (Years) August 25, 2025 85 315.95 2.16 February 10, 2026 328 315.95 2.62 May 23, 2026 2 315.95 2.90 June 24, 2026 3,665 2.60 2.99 July 2, 2026 1,122 2.60 3.01 August 20, 2026 250 2.60 3.14 January 31, 2027 375 2.60 3.59 March 3, 2027 250 315.95 3.68 April 12, 2027 25,000 7.20 3.79 August 10, 2027 25,000 3.60 4.12 September 30, 2027 10,750 2.40 4.25 October 1, 2027 5,625 2.48 4.26 October 31, 2027 21,041 2.60 4.34 November 3, 2027 33 315.95 4.35 December 1, 2027 68,123 2.60 4.42 March 31, 2028 11,250 5.40 4.76 May 26, 2029 80,099 3.64 5.91 November 7, 2029 3,311 2.60 6.36 June 14, 2031 2,670 42.13 7.96 November 23, 2031 2,500 39.28 8.41 261,479 5.15 4.85 Outstanding Weighted average exercise price Weighted average remaining contractual term Expiry date options CAD (Years) October 2, 2023 712 29.48 0.26 April 28, 2024 7,229 22.75 0.83 November 25, 2025 19,106 23.24 2.41 January 22, 2026 41,310 21.30 2.57 February 24, 2026 5,164 24.21 2.66 March 2, 2026 10,328 22.75 2.67 March 16, 2026 20,655 21.30 2.71 April 28, 2026 22,721 22.75 2.83 July 5, 2026 47,507 24.69 3.02 September 21, 2026 132,117 21.06 3.23 February 16, 2027 4,131 16.95 3.64 March 1, 2027 21,688 16.95 3.67 March 23, 2027 19,622 16.95 3.73 August 30, 2027 26,593 8.52 4.17 August 30, 2027 6,455 9.68 4.17 September 14, 2027 5,164 6.20 4.21 November 21, 2027 4,131 9.68 4.40 February 22, 2033 20,655 6.29 9.66 415,288 19.37 3.46
Summary of RSUs outstanding	Number # Balance, December 31, 2021 108,277 Granted 87,784 Exercised (68,250 ) Cancelled - Balance, December 31, 2022 127,811 Balance, December 31, 2022 127,811 Acquisition of Engine 41,442 Granted 67,358 Exercised (125,148 ) Cancelled (620 ) Balance, June 30, 2023 110,843

Warrants (Tables)

Warrants (Tables)	6 Months Ended
	Jun. 30, 2023
Warrants
Summary Of Warrants Outstanding	Amount $ Balance at December 31, 2022 and 2021 - Acquisition of Engine 153,275 Reclassify former GSQ Esports Inc. warrants to warrant liability 1,925,238 Change in fair value (1,710,878 ) Foreign exchange (91,091 ) Balance, June 30, 2023 276,544 Weighted -average Number of exercise price warrants CAD # $ Outstanding, December 31, 2022 and 2021 - - Acquisition of Engine 269,601 30.00 Reclassify former GSQ Esports Inc. warrants to warrant liability 927,228 23.72 Expired - - Outstanding as of June 30, 2023 1,196,829 25.13 Amount $ Balance at December 31, 2021 2,287,484 Private placements 140,677 Warrants issued for credit facility 96,359 Warrants expired (599,282 ) Balance, December 31, 2022 1,925,238 Balance at December 31, 2022 1,925,238 Acquisition of Engine 20,000 Reclass equity warrants to warrant liability (1,925,238 ) Balance, June 30, 2023 20,000 Weighted-average Number of exercise price warrants CAD # $ Outstanding, December 31, 2021 953,986 26.14 Private placements 123,930 9.68 Warrants issued for credit facility 109,005 6.78 Warrants expired (259,693 ) 19.37 Outstanding as of December 31, 2022 927,228 23.72 Outstanding, December 31, 2022 927,228 23.72 Reclassify former GSQ Esports Inc. warrants to warrant liability (927,228 ) 23.72 Outstanding as of June 30, 2023 - - Weighted-average Number of exercise price warrants USD # $ Outstanding, December 31, 2022 - - Acquisition of Engine 877,891 60.00 Outstanding as of June 30, 2023 877,891 60.00
Summary Of liability measured warrants issued and outstanding	Warrants outstanding Number Average exercise price Average remaining contractual Expiry date outstanding CAD life (years) July 8, 2024 111,495 30.00 1.02 July 25, 2024 100,406 30.00 1.07 August 8, 2024 57,700 30.00 1.11 February 19, 2024 28,037 29.05 0.64 March 4, 2024 196,614 29.05 0.68 July 22, 2023 438,918 29.05 0.06 July 22, 2024 30,724 19.37 1.06 June 30, 2024 92,829 6.78 1.00 September 30, 2027 123,930 9.68 4.25 June 30, 2024 16,176 6.29 1.00 1,196,829 $ 25.13 0.95 Warrants outstanding Number Average exercise price Average remaining contractual Expiry date outstanding USD life (years) January 8, 2024 467,196 60.00 0.53 January 22, 2024 130,724 60.00 0.56 February 24, 2024 264,556 60.00 0.65 August 19, 2024 12,499 60.00 1.14 September 15, 2024 2,916 60.00 1.21 877,891 $ 60.00 0.58

Related Party Transactions (Tab

Related Party Transactions (Tables)	6 Months Ended
	Jun. 30, 2023
Related party transactions
Schedule Of Key Management Personnel Compensation	For the three months ended For the six months ended June 30, 2023 June 30, 2022 June 30, 2023 June 30, 2022 $ $ $ $ Total compensation paid to key management 400,129 255,050 952,713 510,667 Share based payments - 104,627 182,040 229,205

Revenue and segmented informa_2

Revenue and segmented information (Tables)	6 Months Ended
	Jun. 30, 2023
Revenue and segmented information
Schedule Of Geographical Information Of Company Revenue	Three months ended June 30, 2023 United Kingdom USA Canada Spain Total Revenue channel $ $ $ $ $ Team Revenue - 2,876,908 - - 2,876,908 Agency Revenue 774,175 1,957,831 - - 2,732,006 Content production - 196,326 - - 196,326 SaaS - 1,648,554 - 662,179 2,310,733 Advertising - 6,122,837 - - 6,122,837 Total Revenue 774,175 12,802,456 - 662,179 14,238,810 Cost of sales 637,568 9,462,596 - 70,472 10,170,636 Gross profit 136,607 3,339,860 - 591,707 4,068,174 Three months ended June 30, 2022 United Kingdom USA Canada Mexico Total Revenue channel $ $ $ $ $ Team Revenue - 2,380,728 - - 2,380,728 Agency Revenue 1,226,354 2,711,810 - - 3,938,164 Content production - 337,000 - - 337,000 SaaS - - - - - Advertising - - - - - Total Revenue 1,226,354 5,429,538 - - 6,655,892 Cost of sales 1,001,932 2,636,799 - - 3,638,731 Gross profit 224,422 2,792,739 - - 3,017,161 Six months ended June 30, 2023 United Kingdom USA Canada Spain Total Revenue channel $ $ $ $ $ Team Revenue - 5,037,559 - - 5,037,559 Agency Revenue 1,408,548 3,918,291 - - 5,326,839 Content production - 391,555 - - 391,555 SaaS - 1,648,554 - 662,179 2,310,733 Advertising - 6,122,837 - - 6,122,837 Total Revenue 1,408,548 17,118,796 - 662,179 19,189,523 Cost of sales 1,169,414 11,951,960 - 70,472 13,191,846 Gross profit 239,134 5,166,836 - 591,707 5,997,677 Six months ended June 30, 2022 United Kingdom USA Canada Mexico Total Revenue channel $ $ $ $ $ Team Revenue - 4,204,242 - 99,848 4,304,090 Agency Revenue 2,494,751 4,437,625 - - 6,932,376 Content production - 459,500 - - 459,500 SaaS - - - - - Advertising - - - - - Total Revenue 2,494,751 9,101,367 - 99,848 11,695,966 Cost of sales 2,012,566 4,969,087 - 51,951 7,033,604 Gross profit 482,185 4,132,280 - 47,897 4,662,362

Financial instruments and ris_2

Financial instruments and risk management (Tables)	6 Months Ended
	Jun. 30, 2023
Schedule of Fair Value of Assets and Liabilities	Carrying value at June 30, 2023 FVTPL - mandatorily measured FVOCI - mandatorily measured FVOCI - designated Amortized cost Financial assets: Cash - - - 4,249,602 Restricted cash - - - 47,465 Accounts and other receivables - - - 14,115,331 Government remittances - - - 1,146,493 Investment at FVTPL 3,188,749 - - - 3,188,749 - - 19,558,891 Carrying value at June 30, 2023 FVTPL - mandatorily measured FVTPL - designated Amortized cost Financial liabilities: Accounts payable - - 17,729,367 Accrued liabilities - - 6,325,496 Consideration payable - - 30,000 Players liability account - - 47,465 Credit facility payable - - - Promissory notes payable - - 481,149 Convertible debt - 6,660,091 - - 6,660,091 24,613,477 Carrying value at December31, 2022 FVTPL - mandatorily measured FVOCI - mandatorily measured FVOCI - designated Amortized cost Financial assets: Cash - - - 977,413 Restricted cash - - - - Accounts and other receivables - - - 8,331,120 Government remittances - - - - Investment at FVTPL - - - - - - - 9,308,533 Carrying value at December31, 2022 FVTPL - mandatorily measured FVTPL - designated Amortized cost Financial liabilities: Accounts payable - - 4,848,854 Accrued liabilities - - 3,180,208 Consideration payable - - 260,000 Players liability account - - - Credit facility payable - - 802,328 Promissory notes payable - - - Convertible debt - - - - - 9,091,390
Summary of Financial Instrument Classification	Level 1 Level 2 Level 3 Fair value as of June 30, 2023 $ $ $ $ Convertible debt - - 6,660,091 6,660,091 Investment at FVTPL - - 3,188,749 3,188,749
Schedule Of Contractual Obligations And Financial Liabilities	< 1 year 1-2 years 2-5 years Accounts payable 17,729,367 - - Accrued liabilities 6,325,496 - - Consideration payable 30,000 - - Players liability account 47,465 - - Promissory notes payable 481,149 - - Convertible debt 5,093,287 - 1,566,804

Corporate information and goi_2

Corporate information and going concern (Details Narrative) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Corporate information and going concern
Cumulative deficit	$ 49,420,017	$ 41,303,530
Working capital deficiency	$ 12,495,043	$ 423,841

Basis of presentation (Details)

Basis of presentation (Details)	6 Months Ended
	Jun. 30, 2023
Frankly Inc. [Member]
Statement [Line Items]
Name of subsidiary	Frankly Inc.
Country of incorporation	Canada
Ownership percentage	100%
Functional currency	Canadian Dollar
Stream Hatchet S.L. [Member]
Statement [Line Items]
Name of subsidiary	Stream Hatchet S.L.
Country of incorporation	Spain
Ownership percentage	100%
Functional currency	Euro
SideQik, Inc. [Member]
Statement [Line Items]
Name of subsidiary	SideQik, Inc.
Country of incorporation	USA
Ownership percentage	100%
Functional currency	US Dollar
Code Red Esports Ltd. [Member]
Statement [Line Items]
Name of subsidiary	Code Red Esports Ltd.
Country of incorporation	United Kingdom
Ownership percentage	100%
Functional currency	UK Pound Sterling
GameSquare Esports, Inc. [Member]
Statement [Line Items]
Name of subsidiary	GameSquare Esports, Inc.
Country of incorporation	Canada
Ownership percentage	100%
Functional currency	Canadian Dollar
GameSquare Esports (USA) Inc. [Member]
Statement [Line Items]
Name of subsidiary	GameSquare Esports (USA) Inc.
Country of incorporation	USA
Ownership percentage	100%
Functional currency	US Dollar
GCN Inc. [Member]
Statement [Line Items]
Name of subsidiary	GCN Inc.
Country of incorporation	USA
Ownership percentage	100%
Functional currency	US Dollar
NextGen Tech, LLC [Member]
Statement [Line Items]
Name of subsidiary	NextGen Tech, LLC
Country of incorporation	USA
Ownership percentage	100%
Functional currency	US Dollar
Swingman LLC [Member]
Statement [Line Items]
Name of subsidiary	Swingman LLC
Country of incorporation	USA
Ownership percentage	100%
Functional currency	US Dollar
Mission Supply LLC [Member]
Statement [Line Items]
Name of subsidiary	Mission Supply LLC
Country of incorporation	USA
Ownership percentage	100%
Functional currency	US Dollar

Basis of presentation (Details

Basis of presentation (Details Narrative) - USD ($)	3 Months Ended			6 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Statement [Line Items]
Professional fees	$ 56,991	$ 80,133	$ 594,670	$ 428,050	$ 987,913
Salaries, consulting and management fees				283,898
Revenue				100,000
Professional fees [Member]
Statement [Line Items]
Professional fees				$ 484,309

Acquisitions (Details)

Acquisitions (Details)	Apr. 11, 2023 USD ($) shares
Statement [Line Items]
Consideration paid in shares | shares	7,519,309
Fair Value Of Stock Acquired | $	$ 41,034,000
RSUs [member] | GameSquare Esports, Inc. [Member]
Statement [Line Items]
Consideration paid in shares | shares	23,339
Fair Value Of Stock Acquired | $	$ 120,000
Issued capital [member] | GameSquare Esports, Inc. [Member]
Statement [Line Items]
Consideration paid in shares | shares	6,380,083
Fair Value Of Stock Acquired | $	$ 39,684,000
Warrants [member] | GameSquare Esports, Inc. [Member]
Statement [Line Items]
Consideration paid in shares | shares	877,891
Fair Value Of Stock Acquired | $	$ 20,000
Options [member] | GameSquare Esports, Inc. [Member]
Statement [Line Items]
Consideration paid in shares | shares	237,996
Fair Value Of Stock Acquired | $	$ 1,210,000

Acquisitions (Details 1)

Acquisitions (Details 1) - USD ($)	Jun. 30, 2023	Apr. 11, 2023	Dec. 31, 2022
Statement [Line Items]
Consideration in total fair value of acquired assets and liabilities	$ 730,109		$ 0
GameSquare Esports, Inc. [Member]
Statement [Line Items]
Consideration in cash		$ 11,278,691
Consideration in accounts and other receivables		7,464,661
Consideration in prepaid expenses and other current assets		744,699
Consideration in investment at FVTPL		3,188,749
Consideration in property and equipment		128,823
Consideration in goodwill		23,710,499
Consideration in intangible - software		5,400,000
Consideration in intangible - brand name		3,230,000
Consideration in intangible customer relationships		11,000,000
Consideration in right-of-use assets		4,042
Consideration in accounts payable		(12,578,714)
Consideration in accrued liabilities		(2,840,322)
Consideration in players liability account		(47,455)
Consideration in deferred revenue		(1,195,429)
Consideration in promissory notes payable		(450,083)
Consideration in warrant liability		(153,275)
Consideration in arbitration reserve		(1,469,753)
Consideration in lease liabilities		(381,358)
Consideration in convertible debt		(7,111,333)
Consideration in government remittances		1,064,103
Consideration in restricted cash		47,455
Consideration in total fair value of acquired assets and liabilities		$ 41,034,000

Acquisitions (Details Narrative

Acquisitions (Details Narrative) - USD ($)		1 Months Ended	6 Months Ended
	Apr. 11, 2023	Jun. 30, 2023	Jun. 30, 2023
Statement [Line Items]
Revenue			$ 100,000
GameSquare Esports, Inc. [Member]
Statement [Line Items]
Loss attributed	$ 1,687,689	$ 1,687,689
Revenue	$ 8,440,607	$ 8,440,607

Accounts and other receivable_2

Accounts and other receivables (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Accounts and other receivables
Trade accounts receivable	$ 13,699,444	$ 8,114,542
Insurance receivable	222,296
Tax receivable	114,784	88,874
Other receivables	78,807	127,704
Total accounts and other receivables	$ 14,115,331	$ 8,331,120

Investment at FVTPL (Details Na

Investment at FVTPL (Details Narrative) - One Up Group, LLC [member]	Jun. 30, 2023 USD ($)
Statement [Line Items]
Percentage of voting equity interests acquired	20.48%
Fair value of this investment	$ 3,188,749

Property and equipment (Details

Property and equipment (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Statement [Line Items]
Property and equipment, cost, beginning balance	$ 3,925,275	$ 3,894,722
Additions	0	31,251
Acquisition of Engine	128,823
Foreign exchange	264	(698)
Property and equipment, cost, ending balance	4,054,362	3,925,275
Accumulated depreciation, beginning balance	923,392	265,964
Depreciation	339,934	657,591
Foreign Exchange assets	298	(163)
Accumulated depreciation, ending balance	1,263,624	923,392
Property and equipment, net book value	2,790,738	3,001,883
Leasehold improvements [member]
Statement [Line Items]
Property and equipment, cost, beginning balance	3,655,619	3,655,734
Additions	0	0
Acquisition of Engine	0
Foreign exchange	0	(115)
Property and equipment, cost, ending balance	3,655,619	3,655,619
Accumulated depreciation, beginning balance	783,183	238,530
Depreciation	272,326	544,653
Foreign Exchange assets	0	0
Accumulated depreciation, ending balance	1,055,509	783,183
Property and equipment, net book value	2,600,110	2,872,436
Computer equipment [member]
Statement [Line Items]
Property and equipment, cost, beginning balance	269,656	238,988
Additions	0	31,251
Acquisition of Engine	128,823
Foreign exchange	264	(583)
Property and equipment, cost, ending balance	398,743	269,656
Accumulated depreciation, beginning balance	140,209	27,434
Depreciation	67,608	112,938
Foreign Exchange assets	298	(163)
Accumulated depreciation, ending balance	208,115	140,209
Property and equipment, net book value	$ 190,628	$ 129,447

Intangibles and goodwill (Detai

Intangibles and goodwill (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Statement [Line Items]
Intangible assets other than goodwill	$ 23,237,813	$ 4,609,837
Intangible assets, Cost, Beginning balance	7,920,865	8,461,918
Acquisition of Engine	19,630,000
Foreign exchange	181,869	541,053
Intangible assets, Cost, Ending balance	27,732,734	7,920,865
Intangible assets, Accumulated amortization, Beginning balance	2,609,605
Intangible assets, Accumulated amortization, Beginning balance	3,311,028	1,095,477
Amortization	1,094,704	1,649,070
Foreign exchange intangibles	89,189	(134,942)
Intangible assets, Accumulated amortization, Ending balance	4,494,921	2,609,605
Software [member]
Statement [Line Items]
Intangible assets other than goodwill	5,163,288	0
Intangible assets, Cost, Beginning balance	0	0
Acquisition of Engine	5,400,000
Foreign exchange	0	0
Intangible assets, Cost, Ending balance	5,400,000	0
Intangible assets, Accumulated amortization, Beginning balance	0	0
Amortization	236,712	0
Impairment		0
Foreign exchange intangibles	0	0
Intangible assets, Accumulated amortization, Ending balance	236,712	0
Brand name [Member]
Statement [Line Items]
Intangible assets other than goodwill	6,369,316	3,662,102
Intangible assets, Cost, Beginning balance	5,657,530	6,043,981
Acquisition of Engine	3,230,000
Foreign exchange	129,901	(386,451)
Intangible assets, Cost, Ending balance	9,017,431	5,657,530
Intangible assets, Accumulated amortization, Beginning balance	1,995,428	677,860
Amortization	596,489	1,177,859
Impairment		229,405
Foreign exchange intangibles	56,198	(89,696)
Intangible assets, Accumulated amortization, Ending balance	2,648,115	1,995,428
Customer relationships [Member]
Statement [Line Items]
Intangible assets other than goodwill	11,705,209	947,735
Intangible assets, Cost, Beginning balance	2,263,335	2,417,937
Acquisition of Engine	11,000,000
Foreign exchange	51,968	(154,602)
Intangible assets, Cost, Ending balance	13,315,303	2,263,335
Intangible assets, Accumulated amortization, Beginning balance	1,315,600	417,617
Amortization	261,503	471,211
Impairment		472,018
Foreign exchange intangibles	32,991	(45,246)
Intangible assets, Accumulated amortization, Ending balance	$ 1,610,094	$ 1,315,600

Intangibles and goodwill (Det_2

Intangibles and goodwill (Details 1)	6 Months Ended
	Jun. 30, 2023 USD ($)
Intangibles and goodwill
Beginning of year Balance	$ 0
Acquisition of Engine	23,710,499
Effect of foreign exchange	0
Ending of year Balance	$ 23,710,499

Intangibles and goodwill (Det_3

Intangibles and goodwill (Details Narrative)	12 Months Ended
	Dec. 31, 2022 USD ($)
Intangibles and goodwill
Impairment of intangible assets acquired	$ 701,423

Credit facility payable (Detail

Credit facility payable (Details Narrative) - USD ($)	1 Months Ended	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Jun. 30, 2023	Dec. 31, 2022
Credit facility payable
Credit facility	$ 5,000,000
Maturity Date	Jun. 30, 2023
Accrued interest amount		$ 23,266
Principal amount		0	$ 802,328
Incurred legal costs		$ 80,133

Leases (Details)

Leases (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Leases
Balance, beginnng of year	$ 2,385,330	$ 2,761,961
Acqusition of Engine	4,042
Depreciation	(191,347)	(376,631)
Balance, end of year	$ 2,198,025	$ 2,385,330

Leases (Details 1)

Leases (Details 1) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Statement [Line Items]
Lease liabilities, balance	$ 2,698,677	$ 3,000,031
Acquisition of Engine	381,358
Interest expenses	107,270	233,793
Payments	(275,231)	(535,147)
Lease liabilities, ending balance	2,912,074	2,698,677
Equipments [Member]
Statement [Line Items]
Lease liabilities, balance	0	0
Acquisition of Engine	4,400
Interest expenses	60	0
Payments	(4,460)	0
Lease liabilities, ending balance	0	0
Office Lease [Member]
Statement [Line Items]
Lease liabilities, balance	2,698,677	3,000,031
Acquisition of Engine	376,958
Interest expenses	107,210	233,793
Payments	(270,771)	(535,147)
Lease liabilities, ending balance	$ 2,912,074	$ 2,698,677

Leases (Details 2)

Leases (Details 2) - USD ($)	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Statement [Line Items]
Total lease obligation	$ 2,912,074	$ 2,698,677	$ 3,000,031
Less than one year [member]
Statement [Line Items]
Total lease obligation	729,575
Greater than one year [member]
Statement [Line Items]
Total lease obligation	2,182,499
Equipments [Member]
Statement [Line Items]
Total lease obligation	0	0	0
Equipments [Member] | Less than one year [member]
Statement [Line Items]
Total lease obligation	0
Equipments [Member] | Greater than one year [member]
Statement [Line Items]
Total lease obligation	0
Office Lease [Member]
Statement [Line Items]
Total lease obligation	2,912,074	$ 2,698,677	$ 3,000,031
Office Lease [Member] | Less than one year [member]
Statement [Line Items]
Total lease obligation	729,575
Office Lease [Member] | Greater than one year [member]
Statement [Line Items]
Total lease obligation	$ 2,182,499

Leases (Details 3)

Leases (Details 3)	Jun. 30, 2023 USD ($)
Statement [Line Items]
Total undiscounted lease obligation	$ 3,588,151
Less than one year [member]
Statement [Line Items]
Total undiscounted lease obligation	950,079
Greater than one year [member]
Statement [Line Items]
Total undiscounted lease obligation	2,638,072
Equipments [Member]
Statement [Line Items]
Total undiscounted lease obligation	0
Equipments [Member] | Less than one year [member]
Statement [Line Items]
Total undiscounted lease obligation	0
Equipments [Member] | Greater than one year [member]
Statement [Line Items]
Total undiscounted lease obligation	0
Office Lease [Member]
Statement [Line Items]
Total undiscounted lease obligation	3,588,151
Office Lease [Member] | Less than one year [member]
Statement [Line Items]
Total undiscounted lease obligation	950,079
Office Lease [Member] | Greater than one year [member]
Statement [Line Items]
Total undiscounted lease obligation	$ 2,638,072

Promissory note payable (Detail

Promissory note payable (Details Narrative)	Jun. 30, 2023 USD ($)
Promissory note payable
Percentage promissory note purchased	8%
Promissory note	$ 481,149

Convertible Debt (Details)

Convertible Debt (Details)	6 Months Ended
	Jun. 30, 2023 USD ($)
Statement [Line Items]
Total convertible debt obligation beginning balance	$ 0
Acquisition of Engine	7,111,333
Interest expense	128,767
Accrued interest on conversion / interest payments	(125,000)
Change in fair value	(455,009)
Total convertible debt obligation ending balance	6,660,091
2020 series convertible debentures [member]
Statement [Line Items]
Total convertible debt obligation beginning balance	0
Acquisition of Engine	2,082,304
Interest expense	19,178
Accrued interest on conversion / interest payments	0
Change in fair value	(534,678)
Total convertible debt obligation ending balance	1,566,804
EB CD [member]
Statement [Line Items]
Total convertible debt obligation beginning balance	0
Acquisition of Engine	5,029,029
Interest expense	109,589
Accrued interest on conversion / interest payments	(125,000)
Change in fair value	(79,669)
Total convertible debt obligation ending balance	$ 5,093,287

Convertible Debt (Details 1)

Convertible Debt (Details 1) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Statement [Line Items]
Total convertible debt obligation	$ 6,660,091	$ 0
Convertible [member]
Statement [Line Items]
Greater than one year	1,566,804
Less than one year	5,093,287
Total convertible debt obligation	$ 6,660,091

Convertible Debt (Details 2)

Convertible Debt (Details 2) - $ / shares	5 Months Ended	6 Months Ended
	Apr. 11, 2023	Jun. 30, 2023	Apr. 11, 2023
EB CD [member]
Statement [Line Items]
Conversion price	$ 41	$ 41	$ 41
Share price	$ 6.09	$ 3.02
Risk-free interest rate	4.70%	5.38%
Expected dividend yield	0%	0%
Expected term	10 months 13 days	7 months 24 days
Interest rate	10%	10%	10%
Warrant exercise price	$ 60	$ 60
Expected volatility	135%	140%
Convertible [member]
Statement [Line Items]
Conversion price	$ 4.40	$ 4.40	$ 4.40
Share price	$ 6.09	$ 3.02	$ 6.09
Risk-free interest rate	3.89%	4.75%
Expected dividend yield	0%	0%	0%
Expected term	2 years 4 months 20 days	2 years 2 months 1 day
Interest rate	7%	7%	7%
Expected volatility	105%	110%

Convertible Debt (Details 3)

Convertible Debt (Details 3) - Convertible [member] - $ / shares	5 Months Ended	6 Months Ended
	Apr. 11, 2023	Jun. 30, 2023	Apr. 11, 2023
Statement [Line Items]
Share price	$ 6.09	$ 3.02	$ 6.09
Risk-free interest rate	3.89%	4.75%
Expected dividend yield	0%	0%	0%
Discount for lack of marketability		0%	0%
Bottom of range [member]
Statement [Line Items]
Risk-free interest rate		4.75%	3.89%
Credit spread		5.84%	7.92%
Top of range [member]
Statement [Line Items]
Risk-free interest rate		5.38%	4.70%
Credit spread		7.86%	10.27%

Convertible Debt (Details Narra

Convertible Debt (Details Narrative)) - USD ($)	5 Months Ended	6 Months Ended
	Apr. 11, 2023	Jun. 30, 2023	Apr. 11, 2023
EB CD [member]
Statement [Line Items]
Conversion price	$ 41	$ 41	$ 41
Share price	$ 6.09	$ 3.02
Risk-free interest rate	4.70%	5.38%
Expected dividend yield	0%	0%
Expected term	10 months 13 days	7 months 24 days
Expected term		3 years
Interest rate	10%	10%	10%
Warrant exercise price	$ 60	$ 60
Convertible [member]
Statement [Line Items]
Conversion price	4.40	4.40	$ 4.40
Share price	$ 6.09	$ 3.02	$ 6.09
Principal amount		$ 1,250,000
Risk-free interest rate	3.89%	4.75%
Expected dividend yield	0%	0%	0%
Expected term	2 years 4 months 20 days	2 years 2 months 1 day
Interest rate	7%	7%	7%
Expected volatility		110%

CAPITAL STOCK (Details)

CAPITAL STOCK (Details)	3 Months Ended		6 Months Ended
	Jun. 30, 2023 USD ($) shares	Jun. 30, 2022 USD ($) shares	Jun. 30, 2023 USD ($) shares	Jun. 30, 2023 CAD ($) shares	Jun. 30, 2022 USD ($) shares	Jun. 30, 2022 CAD ($) shares	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Statement [Line Items]
Balance, amount	$ 38,831,361	$ 14,179,761	$ 38,831,361		$ 14,179,761		$ 7,155,665	$ 17,645,242
Share Issue Costs	$ (1,013,672)	$ 0	(1,497,981)		$ 0
Impact of rounding down after exchange for GSQ Esports amount			$ 0
Number of Proportionate Voting Shares
Statement [Line Items]
Balance, Shares | shares			3,098	3,098	0	0
Conversion from Common to Proportionate Voting amount					$ 0
Conversion from Common to Proportionate Voting Shares | shares			3,098	3,098	3,098	3,098
Balances, Shares | shares	0	3,098	0	0	3,098	3,098
Number of Common Shares
Statement [Line Items]
Balance, Shares | shares			6,042,445	6,042,445	5,047,708	5,047,708
Balance, amount							$ 43,375,158	$ 36,218,116
Private Placements, Shares | shares					413,935	413,935
Private Placements, Amount						$ 2,215,811
Contingent consideration on acquisition of Cut+Sew amount			$ 131,184
Contingent consideration on acquisition of Cut+Sew (Note 11) | shares			29,359	29,359
Share Issue Costs			$ 0			$ 38,063
Acquisition of Engine shares | shares			6,380,083	6,380,083
Acquisition of Engine amount				$ 39,684,000
Shares issued for debt amount				$ 66,154
Share Issue Costs shares | shares					0	0
Restricted share units exercised Shares | shares			125,148	125,148
Restricted share units exercised amount			$ 675,573
Shares issued for legal settlements amount				$ 183,187
Shares issued for legal settlements shares | shares			29,929	29,929
Conversion from Common to Proportionate Voting amount			$ 0		$ 0
Impact of rounding down after exchange for GSQ Esports amount			$ (70)
Conversion from Common to Proportionate Voting Shares | shares			309,825	309,825	(309,825)	(309,825)
Balances, Shares | shares	12,925,828	5,151,818	12,925,828	12,925,828	5,151,818	5,151,818
Balances, amount	$ 84,115,256	$ 38,395,864	$ 84,115,256		$ 38,395,864

CAPITAL STOCK (Details Narrativ

CAPITAL STOCK (Details Narrative) - USD ($)	1 Months Ended
	May 30, 2022	Jun. 30, 2023	Apr. 11, 2023	Apr. 10, 2023	Apr. 03, 2023	Mar. 24, 2023	Mar. 10, 2023	Jun. 23, 2022
Statement [Line Items]
Options Exercised, Shares		125,148				9,109	29,359
Aggregate common stock shares issued shares				29,929
Common stock shares issued			6,380,083
Convertible common shares stock					309,825			3,098
Outstanding amounts payable						$ 66,154
Non-Brokered Private Placement
Statement [Line Items]
Units Issued	413,935							309,825
Price Per Unit	$ 6.78
Gross Proceeds From Issuance Of Units	$ 2,215,811
Legal And Other Expenses	$ 38,063

SHARE BASED PAYMENTS (Details)

SHARE BASED PAYMENTS (Details)	6 Months Ended		12 Months Ended
	Jun. 30, 2023 USD ($) $ / shares	Jun. 30, 2023 $ / shares	Dec. 31, 2022 $ / shares	Dec. 31, 2022 $ / shares
Share based payments
Balance, Number Of Stock Options	0
Cancelled	450
Acquisition of Engine | $	$ 261,929
Balance, Number Of Stock Options	261,479		0	0
Balance, Weighted Average Exercise Price | (per share)	$ 20.33	$ 20.33	$ 21.79
Cancelled, Weighted Average Exercise Price | (per share)	2.60	19.29	22.27
Acquisition of EngineWeighted Average Exercise Price | $ / shares	5.15
Balance, Weighted Average Exercise Price | (per share)	$ 5.15	$ 19.37	$ 20.33	$ 20.33

SHARE BASED PAYMENTS (Details 1

SHARE BASED PAYMENTS (Details 1)	6 Months Ended		12 Months Ended
	Jun. 30, 2023 $ / shares	Jun. 30, 2023 $ / shares	Dec. 31, 2022 $ / shares	Dec. 31, 2022 $ / shares
Share based payments
Balance, Number Of Stock Options	458,664	458,664	400,331	400,331
Granted	20,655	20,655	95,013	95,013
Cancelled	(64,031)	(64,031)	(36,680)	(36,680)
Balance, Number Of Stock Options	415,288	415,288	458,664	458,664
Balance, Weighted Average Exercise Price | (per share)	$ 20.33	$ 20.33	$ 21.79
Granted, Weighted Average Exercise Price | (per share)		6.29	15.49
Cancelled, Weighted Average Exercise Price | (per share)	2.60	19.29	22.27
Balance, Weighted Average Exercise Price | (per share)	$ 5.15	$ 19.37	$ 20.33	$ 20.33

SHARE BASED PAYMENTS (Details 2

SHARE BASED PAYMENTS (Details 2)	6 Months Ended
	Jun. 30, 2023 $ / shares shares
Statement [Line Items]
Options Outstanding | shares	261,479
Weighted Average Remaining Life In Years	4 years 10 months 6 days
Exercise Price | $ / shares	$ 5.15
Exercise Price Range 1 [Member]
Statement [Line Items]
Options Outstanding | shares	85
Weighted Average Remaining Life In Years	2 years 1 month 28 days
Exercise Price | $ / shares	$ 315.95
Expiry Date	Aug. 25, 2025
Exercise Price Range 2 [Member]
Statement [Line Items]
Options Outstanding | shares	328
Weighted Average Remaining Life In Years	2 years 7 months 13 days
Exercise Price | $ / shares	$ 315.95
Expiry Date	Feb. 10, 2026
Exercise Price Range 3 [Member]
Statement [Line Items]
Options Outstanding | shares	2
Weighted Average Remaining Life In Years	2 years 10 months 24 days
Exercise Price | $ / shares	$ 315.95
Expiry Date	May 23, 2026
Exercise Price Range 4 [Member]
Statement [Line Items]
Options Outstanding | shares	3,665
Weighted Average Remaining Life In Years	2 years 11 months 26 days
Exercise Price | $ / shares	$ 2.60
Expiry Date	Jun. 24, 2026
Exercise Price Range 5 [Member]
Statement [Line Items]
Options Outstanding | shares	1,122
Weighted Average Remaining Life In Years	3 years 3 days
Exercise Price | $ / shares	$ 2.60
Expiry Date	Jul. 02, 2026
Exercise Price Range 6 [Member]
Statement [Line Items]
Options Outstanding | shares	250
Weighted Average Remaining Life In Years	3 years 1 month 20 days
Exercise Price | $ / shares	$ 2.60
Expiry Date	Aug. 20, 2026
Exercise Price Range 7 [Member]
Statement [Line Items]
Options Outstanding | shares	375
Weighted Average Remaining Life In Years	3 years 7 months 2 days
Exercise Price | $ / shares	$ 2.60
Expiry Date	Jan. 31, 2027
Exercise Price Range 8 [Member]
Statement [Line Items]
Options Outstanding | shares	250
Weighted Average Remaining Life In Years	3 years 8 months 4 days
Exercise Price | $ / shares	$ 315.95
Expiry Date	Mar. 03, 2027
Exercise Price Range 9 [Member]
Statement [Line Items]
Options Outstanding | shares	25,000
Weighted Average Remaining Life In Years	3 years 9 months 14 days
Exercise Price | $ / shares	$ 7.20
Expiry Date	Apr. 12, 2027
Exercise Price Range 10 [Member]
Statement [Line Items]
Options Outstanding | shares	25,000
Weighted Average Remaining Life In Years	4 years 1 month 13 days
Exercise Price | $ / shares	$ 3.60
Expiry Date	Aug. 10, 2027
Exercise Price Range 11 [Member]
Statement [Line Items]
Options Outstanding | shares	10,750
Weighted Average Remaining Life In Years	4 years 3 months
Exercise Price | $ / shares	$ 2.40
Expiry Date	Sep. 30, 2027
Exercise Price Range 12 [Member]
Statement [Line Items]
Options Outstanding | shares	5,625
Weighted Average Remaining Life In Years	4 years 3 months 3 days
Exercise Price | $ / shares	$ 2.48
Expiry Date	Oct. 01, 2027
Exercise Price Range 13 [Member]
Statement [Line Items]
Options Outstanding | shares	21,041
Weighted Average Remaining Life In Years	4 years 4 months 2 days
Exercise Price | $ / shares	$ 2.60
Expiry Date	Oct. 31, 2027
Exercise Price Range 14 [Member]
Statement [Line Items]
Options Outstanding | shares	33
Weighted Average Remaining Life In Years	4 years 4 months 6 days
Exercise Price | $ / shares	$ 315.95
Expiry Date	Nov. 03, 2027
Exercise Price Range 15 [Member]
Statement [Line Items]
Options Outstanding | shares	68,123
Weighted Average Remaining Life In Years	4 years 5 months 1 day
Exercise Price | $ / shares	$ 2.60
Expiry Date	Dec. 01, 2027
Exercise Price Range 16 [Member]
Statement [Line Items]
Options Outstanding | shares	11,250
Weighted Average Remaining Life In Years	4 years 9 months 3 days
Exercise Price | $ / shares	$ 5.40
Expiry Date	Mar. 31, 2028
Exercise Price Range 17 [Member]
Statement [Line Items]
Options Outstanding | shares	80,099
Weighted Average Remaining Life In Years	5 years 10 months 28 days
Exercise Price | $ / shares	$ 3.64
Expiry Date	May 26, 2029
Exercise Price Range 18 [Member]
Statement [Line Items]
Options Outstanding | shares	3,311
Weighted Average Remaining Life In Years	6 years 4 months 9 days
Exercise Price | $ / shares	$ 2.60
Expiry Date	Nov. 07, 2029
Exercise Price Range 19 [Member]
Statement [Line Items]
Options Outstanding | shares	2,670
Weighted Average Remaining Life In Years	7 years 11 months 15 days
Exercise Price | $ / shares	$ 42.13
Expiry Date	Jun. 14, 2031
Exercise Price Range 20 [Member]
Statement [Line Items]
Options Outstanding | shares	2,500
Weighted Average Remaining Life In Years	8 years 4 months 28 days
Exercise Price | $ / shares	$ 39.28
Expiry Date	Nov. 23, 2031

SHARE BASED PAYMENTS (Details 3

SHARE BASED PAYMENTS (Details 3)	6 Months Ended
	Jun. 30, 2023 $ / shares shares
Statement [Line Items]
Options Outstanding | shares	261,479
Weighted Average Remaining Life In Years	4 years 10 months 6 days
Exercise Price | $ / shares	$ 5.15
Exercise Price Range 1 [Member]
Statement [Line Items]
Options Outstanding | shares	85
Weighted Average Remaining Life In Years	2 years 1 month 28 days
Exercise Price | $ / shares	$ 315.95
Expiry Date	Aug. 25, 2025
Exercise Price Range 2 [Member]
Statement [Line Items]
Options Outstanding | shares	328
Weighted Average Remaining Life In Years	2 years 7 months 13 days
Exercise Price | $ / shares	$ 315.95
Expiry Date	Feb. 10, 2026
Exercise Price Range 3 [Member]
Statement [Line Items]
Options Outstanding | shares	2
Weighted Average Remaining Life In Years	2 years 10 months 24 days
Exercise Price | $ / shares	$ 315.95
Expiry Date	May 23, 2026
Exercise Price Range 4 [Member]
Statement [Line Items]
Options Outstanding | shares	3,665
Weighted Average Remaining Life In Years	2 years 11 months 26 days
Exercise Price | $ / shares	$ 2.60
Expiry Date	Jun. 24, 2026
Exercise Price Range 5 [Member]
Statement [Line Items]
Options Outstanding | shares	1,122
Weighted Average Remaining Life In Years	3 years 3 days
Exercise Price | $ / shares	$ 2.60
Expiry Date	Jul. 02, 2026
Exercise Price Range 6 [Member]
Statement [Line Items]
Options Outstanding | shares	250
Weighted Average Remaining Life In Years	3 years 1 month 20 days
Exercise Price | $ / shares	$ 2.60
Expiry Date	Aug. 20, 2026
Exercise Price Range 7 [Member]
Statement [Line Items]
Options Outstanding | shares	375
Weighted Average Remaining Life In Years	3 years 7 months 2 days
Exercise Price | $ / shares	$ 2.60
Expiry Date	Jan. 31, 2027
Exercise Price Range 8 [Member]
Statement [Line Items]
Options Outstanding | shares	250
Weighted Average Remaining Life In Years	3 years 8 months 4 days
Exercise Price | $ / shares	$ 315.95
Expiry Date	Mar. 03, 2027
Exercise Price Range 9 [Member]
Statement [Line Items]
Options Outstanding | shares	25,000
Weighted Average Remaining Life In Years	3 years 9 months 14 days
Exercise Price | $ / shares	$ 7.20
Expiry Date	Apr. 12, 2027
Exercise Price Range 10 [Member]
Statement [Line Items]
Options Outstanding | shares	25,000
Weighted Average Remaining Life In Years	4 years 1 month 13 days
Exercise Price | $ / shares	$ 3.60
Expiry Date	Aug. 10, 2027
Exercise Price Range 11 [Member]
Statement [Line Items]
Options Outstanding | shares	10,750
Weighted Average Remaining Life In Years	4 years 3 months
Exercise Price | $ / shares	$ 2.40
Expiry Date	Sep. 30, 2027
Exercise Price Range 12 [Member]
Statement [Line Items]
Options Outstanding | shares	5,625
Weighted Average Remaining Life In Years	4 years 3 months 3 days
Exercise Price | $ / shares	$ 2.48
Expiry Date	Oct. 01, 2027
Exercise Price Range 13 [Member]
Statement [Line Items]
Options Outstanding | shares	21,041
Weighted Average Remaining Life In Years	4 years 4 months 2 days
Exercise Price | $ / shares	$ 2.60
Expiry Date	Oct. 31, 2027
Exercise Price Range 14 [Member]
Statement [Line Items]
Options Outstanding | shares	33
Weighted Average Remaining Life In Years	4 years 4 months 6 days
Exercise Price | $ / shares	$ 315.95
Expiry Date	Nov. 03, 2027
Exercise Price Range 15 [Member]
Statement [Line Items]
Options Outstanding | shares	68,123
Weighted Average Remaining Life In Years	4 years 5 months 1 day
Exercise Price | $ / shares	$ 2.60
Expiry Date	Dec. 01, 2027
Exercise Price Range 16 [Member]
Statement [Line Items]
Options Outstanding | shares	11,250
Weighted Average Remaining Life In Years	4 years 9 months 3 days
Exercise Price | $ / shares	$ 5.40
Expiry Date	Mar. 31, 2028
Exercise Price Range 17 [Member]
Statement [Line Items]
Options Outstanding | shares	80,099
Weighted Average Remaining Life In Years	5 years 10 months 28 days
Exercise Price | $ / shares	$ 3.64
Expiry Date	May 26, 2029
Exercise Price Range 18 [Member]
Statement [Line Items]
Options Outstanding | shares	3,311
Weighted Average Remaining Life In Years	6 years 4 months 9 days
Exercise Price | $ / shares	$ 2.60
Expiry Date	Nov. 07, 2029
Warrant And Option [Member] | Exercise Price Range 1 [Member]
Statement [Line Items]
Options Outstanding | shares	712
Weighted Average Remaining Life In Years	3 months 3 days
Exercise Price | $ / shares	$ 29.48
Expiry Date	Oct. 02, 2023
Warrant And Option [Member] | Exercise Price Range [Member]
Statement [Line Items]
Options Outstanding | shares	415,288
Weighted Average Remaining Life In Years	3 years 5 months 15 days
Exercise Price | $ / shares	$ 19.37
Warrant And Option [Member] | Exercise Price Range 2 [Member]
Statement [Line Items]
Options Outstanding | shares	7,229
Weighted Average Remaining Life In Years	9 months 29 days
Exercise Price | $ / shares	$ 22.75
Expiry Date	Apr. 28, 2024
Warrant And Option [Member] | Exercise Price Range 3 [Member]
Statement [Line Items]
Options Outstanding | shares	19,106
Weighted Average Remaining Life In Years	2 years 4 months 28 days
Exercise Price | $ / shares	$ 23.24
Expiry Date	Nov. 25, 2025
Warrant And Option [Member] | Exercise Price Range 4 [Member]
Statement [Line Items]
Options Outstanding | shares	41,310
Weighted Average Remaining Life In Years	2 years 6 months 25 days
Exercise Price | $ / shares	$ 21.30
Expiry Date	Jan. 22, 2026
Warrant And Option [Member] | Exercise Price Range 5 [Member]
Statement [Line Items]
Options Outstanding | shares	5,164
Weighted Average Remaining Life In Years	2 years 7 months 28 days
Exercise Price | $ / shares	$ 24.21
Expiry Date	Feb. 24, 2026
Warrant And Option [Member] | Exercise Price Range 6 [Member]
Statement [Line Items]
Options Outstanding | shares	10,328
Weighted Average Remaining Life In Years	2 years 8 months 1 day
Exercise Price | $ / shares	$ 22.75
Expiry Date	Mar. 02, 2026
Warrant And Option [Member] | Exercise Price Range 7 [Member]
Statement [Line Items]
Options Outstanding | shares	20,655
Weighted Average Remaining Life In Years	2 years 8 months 15 days
Exercise Price | $ / shares	$ 21.30
Expiry Date	Mar. 16, 2026
Warrant And Option [Member] | Exercise Price Range 8 [Member]
Statement [Line Items]
Options Outstanding | shares	22,721
Weighted Average Remaining Life In Years	2 years 9 months 29 days
Exercise Price | $ / shares	$ 22.75
Expiry Date	Apr. 28, 2026
Warrant And Option [Member] | Exercise Price Range 9 [Member]
Statement [Line Items]
Options Outstanding | shares	47,507
Weighted Average Remaining Life In Years	3 years 7 days
Exercise Price | $ / shares	$ 24.69
Expiry Date	Jul. 05, 2026
Warrant And Option [Member] | Exercise Price Range 10 [Member]
Statement [Line Items]
Options Outstanding | shares	132,117
Weighted Average Remaining Life In Years	3 years 2 months 23 days
Exercise Price | $ / shares	$ 21.06
Expiry Date	Sep. 21, 2026
Warrant And Option [Member] | Exercise Price Range 11 [Member]
Statement [Line Items]
Options Outstanding | shares	4,131
Weighted Average Remaining Life In Years	3 years 7 months 20 days
Exercise Price | $ / shares	$ 16.95
Expiry Date	Feb. 16, 2027
Warrant And Option [Member] | Exercise Price Range 12 [Member]
Statement [Line Items]
Options Outstanding | shares	21,688
Weighted Average Remaining Life In Years	3 years 8 months 1 day
Exercise Price | $ / shares	$ 16.95
Expiry Date	Mar. 01, 2027
Warrant And Option [Member] | Exercise Price Range 13 [Member]
Statement [Line Items]
Options Outstanding | shares	19,622
Weighted Average Remaining Life In Years	3 years 8 months 23 days
Exercise Price | $ / shares	$ 16.95
Expiry Date	Mar. 23, 2027
Warrant And Option [Member] | Exercise Price Range 14 [Member]
Statement [Line Items]
Options Outstanding | shares	26,593
Weighted Average Remaining Life In Years	4 years 2 months 1 day
Exercise Price | $ / shares	$ 8.52
Expiry Date	Aug. 30, 2027
Warrant And Option [Member] | Exercise Price Range 15 [Member]
Statement [Line Items]
Options Outstanding | shares	6,455
Weighted Average Remaining Life In Years	4 years 2 months 1 day
Exercise Price | $ / shares	$ 9.68
Expiry Date	Aug. 30, 2027
Warrant And Option [Member] | Exercise Price Range 16 [Member]
Statement [Line Items]
Options Outstanding | shares	5,164
Weighted Average Remaining Life In Years	4 years 2 months 15 days
Exercise Price | $ / shares	$ 6.20
Expiry Date	Sep. 14, 2027
Warrant And Option [Member] | Exercise Price Range 17 [Member]
Statement [Line Items]
Options Outstanding | shares	4,131
Weighted Average Remaining Life In Years	4 years 4 months 24 days
Exercise Price | $ / shares	$ 9.68
Expiry Date	Nov. 21, 2027
Warrant And Option [Member] | Exercise Price Range 18 [Member]
Statement [Line Items]
Options Outstanding | shares	20,655
Weighted Average Remaining Life In Years	9 years 7 months 28 days
Exercise Price | $ / shares	$ 6.29
Expiry Date	Feb. 22, 2033

SHARE BASED PAYMENTS (Details 4

SHARE BASED PAYMENTS (Details 4)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Share based payments
RSUs Balance, Number Of Stock Options	127,811	108,277
RSUs cancelled	620	0
RSUs granted	67,358	87,784
RSUs Acquisition of Engine	41,442
RSUs exercised	(125,148)	(68,250)
RSUs Balance, Number Of Stock Options	110,843	127,811

SHARE BASED PAYMENTS (Details N

SHARE BASED PAYMENTS (Details Narrative)	1 Months Ended	6 Months Ended
	Feb. 22, 2023 USD ($) $ / shares shares	Jun. 30, 2023 USD ($) shares	Mar. 24, 2023 shares	Mar. 10, 2023 shares	Feb. 22, 2023 $ / shares
Statement [Line Items]
Estimated Life	10 years
Risk Free Interest Rate	3.37%
Expected Volatility	66.72%
Expected Dividend Yield	0%
Number Of Options Granted	20,655
Options Exrecisable Price | $ / shares					$ 6.29
Fair Market Value Of Options | $	$ 72,541
Weighted Average Share Price | $ / shares	$ 6.29
Share Based Compensation | $		$ 309,893
Number Of Share Vested	5,164
Restricted Stock Units RSU [Member]
Statement [Line Items]
Number Of Options Granted	20,655			46,703
Number Of Share exercised			46,083
Number Of Share cancelled			620
Number Of Share Vested	5,164
Recognized expense | $		$ 572,492
Aggregate issuance of common stock		1,067,147

Related party transactions (Det

Related party transactions (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Related party transactions
Total compensation paid to key management	$ 400,129	$ 255,050	$ 952,713	$ 510,667
Share based payments	$ 0	$ 104,627	$ 182,040	$ 229,205

Related party transactions (D_2

Related party transactions (Details Narrative) - USD ($)		1 Months Ended	3 Months Ended			6 Months Ended
	Sep. 01, 2022	Jun. 30, 2022	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Mar. 09, 2020
Statement [Line Items]
Description of debt instrument expiration period	convertible debentures that were due to expire in October and November 2022
Legal fees			$ 56,991	$ 80,133	$ 594,670	$ 428,050	$ 987,913
Accrued interest				$ 23,266
Debt instrument principal amount	$ 1,250,000
Debt instrument, annual interest rate	7%
Debt instrument conversion price per share	$ 4.40
Credit risk [member]
Statement [Line Items]
Proceed from related party		$ 5,000,000
Business combination agreement [member]
Statement [Line Items]
License fees percent								50%

Warrants (Details)

Warrants (Details)	6 Months Ended
	Jun. 30, 2023 USD ($)
Warrants
Balance at December 31, 2022 and 2021	$ 0
Acquisition of Engine	153,275
Reclassify former GSQ Esports Inc. warrants to warrant liability	1,925,238
Change in fair value	(1,710,878)
Foreign exchange	(91,091)
Balance, June 30, 2023	$ 276,544

Warrants (Details 1)

Warrants (Details 1) - Liability warrants [member]	6 Months Ended
	Jun. 30, 2023 $ / shares	Jun. 30, 2023 $ / shares
Statement [Line Items]
Number of warrants, outstanding, beginning balance	0	0
Nmber of warrant, Acquisition of Engine	269,601	269,601
Number of warrant, Reclassify former GSQ Esports Inc. warrants to warrant liability	927,228	927,228
Number of warrants, expired	0	0
Number of warrants, outstanding, ending balance	1,196,829	1,196,829
Weighted average exercise price, outstanding, beginning balance	$ 0
Wheighted average exercise price, Acquisition of Engine		$ 30
Weighted average exercise price, Reclassify former GSQ Esports Inc. warrants to warrant liability		23.72
Weighted average exercise price, expired	$ 0
Weighted average exercise price, outstanding, ending balance		$ 25.13

Warrants (Details 2)

Warrants (Details 2)	6 Months Ended
	Jun. 30, 2023 $ / shares
Warrant one [member]
Statement [Line Items]
Warrants expiry date	Jul. 08, 2024
Number of warrants, outstanding	111,495
Weighted average exercise price, outstanding, beginning balance	$ 30
Warrants outstanding, Average remaining contractual life	1 year 7 days
Warrant two [member]
Statement [Line Items]
Warrants expiry date	Jul. 25, 2024
Number of warrants, outstanding	100,406
Weighted average exercise price, outstanding, beginning balance	$ 30
Warrants outstanding, Average remaining contractual life	1 year 25 days
Warrant three [member]
Statement [Line Items]
Warrants expiry date	Aug. 08, 2024
Number of warrants, outstanding	57,700
Weighted average exercise price, outstanding, beginning balance	$ 30
Warrants outstanding, Average remaining contractual life	1 year 1 month 9 days
Warrant four [member]
Statement [Line Items]
Warrants expiry date	Feb. 19, 2024
Number of warrants, outstanding	28,037
Weighted average exercise price, outstanding, beginning balance	$ 29.05
Warrants outstanding, Average remaining contractual life	7 months 20 days
Warrant five [member]
Statement [Line Items]
Warrants expiry date	Mar. 04, 2024
Number of warrants, outstanding	196,614
Weighted average exercise price, outstanding, beginning balance	$ 29.05
Warrants outstanding, Average remaining contractual life	8 months 4 days
Warrant six [member]
Statement [Line Items]
Warrants expiry date	Jul. 22, 2023
Number of warrants, outstanding	438,918
Weighted average exercise price, outstanding, beginning balance	$ 29.05
Warrants outstanding, Average remaining contractual life	21 days
Warrant seven [member]
Statement [Line Items]
Warrants expiry date	Jul. 22, 2024
Number of warrants, outstanding	30,724
Weighted average exercise price, outstanding, beginning balance	$ 19.37
Warrants outstanding, Average remaining contractual life	1 year 21 days
Equity warrant one [member]
Statement [Line Items]
Warrants expiry date	Jan. 08, 2024
Number of warrants, outstanding	467,196
Weighted average exercise price, outstanding, beginning balance	$ 60
Warrants outstanding, Average remaining contractual life	6 months 10 days
Equity warrant two [member]
Statement [Line Items]
Warrants expiry date	Jan. 22, 2024
Number of warrants, outstanding	130,724
Weighted average exercise price, outstanding, beginning balance	$ 60
Warrants outstanding, Average remaining contractual life	6 months 21 days
Equity warrant three [member]
Statement [Line Items]
Warrants expiry date	Feb. 24, 2024
Number of warrants, outstanding	264,556
Weighted average exercise price, outstanding, beginning balance	$ 60
Warrants outstanding, Average remaining contractual life	7 months 24 days
Equity warrant four [member]
Statement [Line Items]
Warrants expiry date	Aug. 19, 2024
Number of warrants, outstanding	12,499
Weighted average exercise price, outstanding, beginning balance	$ 60
Warrants outstanding, Average remaining contractual life	1 year 1 month 20 days
Equity warrant five [member]
Statement [Line Items]
Warrants expiry date	Sep. 15, 2024
Number of warrants, outstanding	2,916
Weighted average exercise price, outstanding, beginning balance	$ 60
Warrants outstanding, Average remaining contractual life	1 year 2 months 15 days
Equity warrants [member]
Statement [Line Items]
Number of warrants, outstanding	877,891
Weighted average exercise price, outstanding, beginning balance	$ 60
Warrants outstanding, Average remaining contractual life	6 months 29 days
Warrant Eight [member]
Statement [Line Items]
Warrants expiry date	Jun. 30, 2024
Number of warrants, outstanding	92,829
Weighted average exercise price, outstanding, beginning balance	$ 6.78
Warrants outstanding, Average remaining contractual life	1 year
Warrant Nine[member]
Statement [Line Items]
Warrants expiry date	Sep. 30, 2027
Number of warrants, outstanding	123,930
Weighted average exercise price, outstanding, beginning balance	$ 9.68
Warrants outstanding, Average remaining contractual life	4 years 3 months
Warrant Ten[member]
Statement [Line Items]
Warrants expiry date	Jun. 30, 2024
Number of warrants, outstanding	16,176
Weighted average exercise price, outstanding, beginning balance	$ 6.29
Warrants outstanding, Average remaining contractual life	1 year
Warrants Member
Statement [Line Items]
Number of warrants, outstanding	1,196,829
Weighted average exercise price, outstanding, beginning balance	$ 25.13
Warrants outstanding, Average remaining contractual life	11 months 12 days

Warrants (Details 3)

Warrants (Details 3) - USD ($)	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Statement [Line Items]
Acquisition of Engine	$ 11,278,691	$ 0
Reclass equity warrants to warrant liability	1,925,238
Equity Measured Warrant Member
Statement [Line Items]
Balance at December 31, 2022 and 2021	1,925,238	2,287,484
Private placements		140,677
Warrants issued for credit facility		96,359
Warrants expired		(599,282)
Acquisition of Engine	20,000
Reclass equity warrants to warrant liability	(1,925,238)
Balance, June 30, 2023	$ 20,000	$ 1,925,238

Warrants (Details 4)

Warrants (Details 4) - Equity Measured Warrant Member	6 Months Ended
	Jun. 30, 2023 $ / shares	Jun. 30, 2022 USD ($) $ / shares
Statement [Line Items]
Number of warrants, outstanding, beginning balance	927,228	953,986
Private placements, outstanding | $		$ 123,930
Warrants issued for credit facility, Outstanding | $		$ 109,005
Number of warrant, Reclassify former GSQ Esports Inc. warrants to warrant liability	(927,228)
Number of warrants, expired		(259,693)
Number of warrants, outstanding, ending balance	0	927,228
Weighted average exercise price, outstanding, beginning balance	$ 23.72	$ 26.14
Weighted average exercise price, private placement		9.68
Weighted average exercise price, warrant issued for credit facility		6.78
Weighted average exercise price, Reclassify former GSQ Esports Inc. warrants to warrant liability	23.72
Weighted average exercise price, expired		19.37
Weighted average exercise price, outstanding, ending balance	$ 0	$ 23.72

Warrants (Details 5)

Warrants (Details 5) - Equity Measured Warrant One Member	6 Months Ended
	Jun. 30, 2023 $ / shares
Statement [Line Items]
Number of warrants, outstanding, beginning balance	0
Acquisitions of Engine	877,891
Number of warrants, outstanding, ending balance	877,891
Weighted average exercise price, outstanding, beginning balance	$ 0
Weighted average exercise price, AcquisitionOfEngine	60
Weighted average exercise price, outstanding, ending balance	$ 60

Warrant (Details Narrative)

Warrant (Details Narrative) - Liability warrants [member]	6 Months Ended	12 Months Ended
	Jun. 30, 2023 USD ($) $ / shares	Apr. 11, 2023 USD ($) $ / shares	Dec. 31, 2022
Statement [Line Items]
Number of other equity instruments outstanding in share-based payment arrangement	1,196,829	1,196,829	0
Fair value of warrants liability | $	$ 276,544	$ 2,078,513
Weighted average share price, share options granted	$ 4	$ 8.20
Expected volatility, share options granted	90%	90%
Expected dividend yield	0%
Bottom of range [member]
Statement [Line Items]
Description of expected average life warrants	21 days	3 months 10 days
Exercise price, share options granted	$ 6.29	$ 6.29
Risk free interest rate	3.70%	3.09%
Top of range [member]
Statement [Line Items]
Description of expected average life warrants	4 years 3 months	4 years 5 months 19 days
Exercise price, share options granted	$ 30	$ 30
Risk free interest rate	5.29%	4.55%

Commitments and contingencies (

Commitments and contingencies (Details Narrative)	1 Months Ended	6 Months Ended
	Apr. 30, 2020 USD ($) shares	Jun. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)	May 05, 2022 EUR (€)	Sep. 30, 2021 shares	Nov. 30, 2020 USD ($) shares
Statement [Line Items]
Contract Payment Required		$ 600,000
Payments Upon Termination		1,100,000
Payment of share holder		730,109	$ 0
Liabilities for related party		250,742
Allinsports [member]
Statement [Line Items]
Acquisitions percentage	100%
Number of shares issuance | shares	241,666				241,666	241,666
Payment of share holder	$ 1,200,000					$ 20,000,000
Liability for arbitration, non-current		$ 730,109
Principal and accrued interest under promissory notes | €				€ 1,903,153

Revenue and segmented informa_3

Revenue and segmented information (Details)	3 Months Ended		6 Months Ended
	Jun. 30, 2023 USD ($)	Jun. 30, 2022 USD ($)	Jun. 30, 2023 USD ($)	Jun. 30, 2023 CAD ($)	Jun. 30, 2022 USD ($)
Statement [Line Items]
Revenue	$ 14,238,810	$ 19,189,523	$ 6,655,892		$ 11,695,966
Cost of sales	10,170,636	3,638,731	13,191,846		7,033,604
Gross profit	4,068,174	3,017,161	5,997,677		4,662,362
United Kingdon [Member]
Statement [Line Items]
Total Team Revenue	0	0		$ 0	0
Total Agency Revenue	774,175	1,226,354		1,408,548	2,494,751
Content production	0	0	0		0
SaaS	0	0	0		0
Advertising	0	0	0		0
Revenue	774,175	1,226,354	1,408,548		2,494,751
Cost of sales	637,568	1,001,932	1,169,414		2,012,566
Gross profit	136,607	224,422	239,134		482,185
Spain [Member]
Statement [Line Items]
Total Team Revenue	0			0
Total Agency Revenue	0			0
Content production	0		0
SaaS	662,179		662,179
Advertising	0		0
Revenue	662,179		662,179
Cost of sales	70,472		70,472
Gross profit	591,707		591,707
Canada [Member]
Statement [Line Items]
Total Team Revenue	0	0		0	0
Total Agency Revenue	0	0		0	0
Content production	0	0	0		0
SaaS	0	0	0		0
Advertising	0	0	0		0
Revenue	0	0	0		0
Cost of sales	0	0	0		0
Gross profit	0	0	0		0
Mexico [Member]
Statement [Line Items]
Total Team Revenue		0			99,848
Total Agency Revenue		0			0
Content production		0			0
SaaS		0			0
Advertising		0			0
Revenue		0			99,848
Cost of sales		0			51,951
Gross profit		0			47,897
USA [Member]
Statement [Line Items]
Total Team Revenue	2,876,908	2,380,728		5,037,559	4,204,242
Total Agency Revenue	1,957,831	2,711,810		3,918,291	4,437,625
Content production	196,326	337,000	391,555		459,500
SaaS	1,648,554	0	1,648,554		0
Advertising	6,122,837	0	6,122,837		0
Revenue	12,802,456	5,429,538	17,118,796		9,101,367
Cost of sales	9,462,596	2,636,799	11,951,960		4,969,087
Gross profit	3,339,860	2,792,739	5,166,836		4,132,280
Total [Member]
Statement [Line Items]
Total Team Revenue	2,876,908	2,380,728		5,037,559	4,304,090
Total Agency Revenue	2,732,006	3,938,164		$ 5,326,839	6,932,376
Content production	196,326	337,000	391,555		459,500
SaaS	2,310,733	0	2,310,733		0
Advertising	6,122,837	0	6,122,837		0
Revenue	14,238,810	6,655,892	19,189,523		11,695,966
Cost of sales	10,170,636	3,638,731	13,191,846		7,033,604
Gross profit	$ 4,068,174	$ 3,017,161	$ 5,997,677		$ 4,662,362

Financial instruments and ris_3

Financial instruments and risk management (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Statement [Line Items]
Accounts payable	$ 6,325,496	$ 3,180,208
Consideration payable	30,000	260,000
Players liability account	47,465	0
Promissory notes payable	481,149	0
Convertible debt	5,093,287	$ 0
Later than one year [member]
Statement [Line Items]
Accounts payable	0
Accrued liabilities	0
Consideration payable	0
Players liability account	0
Promissory notes payable	0
Convertible debt	1,566,804
Not later than one year [member]
Statement [Line Items]
Accounts payable	17,729,367
Accrued liabilities	6,325,496
Consideration payable	30,000
Players liability account	47,465
Promissory notes payable	481,149
Convertible debt	5,093,287
Equal than one year [member]
Statement [Line Items]
Accounts payable	0
Accrued liabilities	0
Consideration payable	0
Players liability account	0
Promissory notes payable	0
Convertible debt	$ 0

Financial instruments and ris_4

Financial instruments and risk management (Details 1) - USD ($)	Jun. 30, 2023	Dec. 31, 2022	Jun. 30, 2022	Dec. 31, 2021
Statement [Line Items]
Cash	$ 4,249,602	$ 977,413	$ 3,017,317	$ (6,028,232)
Restricted cash	47,465	0
Accounts and other receivables	14,115,331	8,331,120
Government remittances	1,146,493	0
Investment at FVTPL	3,188,749	0
Total assets	76,144,096	20,093,810
Accounts payable	17,729,367	4,848,854
Accrued liabilities	6,325,496	3,180,208
Consideration payable	30,000	260,000
Players liability account	47,465	0
Credit facility payable	0	802,328
Promissory notes payable	481,149	0
Convertible debt, current	5,093,287	0
Liabilities	37,312,735	12,938,145
Financial assets	76,144,096	20,093,810
Total liabilities	37,312,735	12,938,145
Amortized cost [member]
Statement [Line Items]
Cash	4,249,602	977,413
Restricted cash	47,465	0
Accounts and other receivables	14,115,331	8,331,120
Government remittances	1,146,493	0
Investment at FVTPL	0	0
Total assets	19,558,891	9,308,533
Accounts payable	17,729,367	4,848,854
Accrued liabilities	6,325,496	3,180,208
Consideration payable	30,000	260,000
Players liability account	47,465	0
Credit facility payable	0	802,328
Promissory notes payable	481,149	0
Convertible debt, current	0	0
Liabilities	24,613,477	9,091,390
Financial assets	19,558,891	9,308,533
Total liabilities	24,613,477	9,091,390
FVTPL mandatorily measured [member]
Statement [Line Items]
Cash	0	0
Restricted cash	0	0
Accounts and other receivables	0	0
Government remittances	0	0
Investment at FVTPL	3,188,749	0
Total assets	3,188,749	0
Accounts payable	0	0
Accrued liabilities	0	0
Consideration payable	0	0
Players liability account	0	0
Credit facility payable	0	0
Promissory notes payable	0	0
Convertible debt, current	0	0
Liabilities	0	0
Financial assets	3,188,749	0
Total liabilities	0	0
FVOCI mandatorily measured [member]
Statement [Line Items]
Cash	0	0
Restricted cash	0	0
Accounts and other receivables	0	0
Government remittances	0	0
Investment at FVTPL	0	0
Total assets	0	0
Financial assets	0	0
FVOCI designated [member]
Statement [Line Items]
Cash	0	0
Restricted cash	0	0
Accounts and other receivables	0	0
Government remittances	0	0
Investment at FVTPL	0	0
Total assets	0	0
Financial assets	0	0
FVTPL designated [member]
Statement [Line Items]
Accounts payable	0	0
Accrued liabilities	0	0
Consideration payable	0	0
Players liability account	0	0
Credit facility payable	0	0
Promissory notes payable	0	0
Convertible debt, current	6,660,091	0
Liabilities	6,660,091	0
Total liabilities	$ 6,660,091	$ 0

Financial instruments and ris_5

Financial instruments and risk management (Details 2) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Statement [Line Items]
Investment at FVTPL	$ 3,188,749	$ 0
Convertible debt, current	5,093,287	$ 0
Debt Securities [Member]
Statement [Line Items]
Convertible debt, current	6,660,091
Level 3 of fair value hierarchy [member]
Statement [Line Items]
Investment at FVTPL	3,188,749
Convertible debt, current	6,660,091
Level 1 of fair value hierarchy [member]
Statement [Line Items]
Investment at FVTPL	0
Convertible debt, current	0
Level 2 of fair value hierarchy [member]
Statement [Line Items]
Investment at FVTPL	0
Convertible debt, current	$ 0

Financial instruments and ris_6

Financial instruments and risk management (Details Narrative)	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
One customer [member]
Statement [Line Items]
Revenue percentage	31%	31%
Accounts receivables [member]
Statement [Line Items]
Significant unobservable input, assets	10%		10%