ALR (ALRTF) 20-F 1 May 23 2022 FY Annual report (foreign) Financial data

Cover

Cover	12 Months Ended
	Dec. 31, 2022 shares
Entity Addresses [Line Items]
Document Type	20-F
Amendment Flag	false
Document Registration Statement	false
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Document Period End Date	Dec. 31, 2022
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--12-31
Entity File Number	000-56491
Entity Registrant Name	ALR Technologies SG Ltd.
Entity Central Index Key	0001930419
Entity Incorporation, State or Country Code	U0
Entity Address, Address Line One	80 Robinson Road
Entity Address, Address Line Two	#02-00
Entity Address, City or Town	Singapore
Entity Address, Country	SG
Entity Address, Postal Zip Code	068898
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Emerging Growth Company	false
Document Accounting Standard	U.S. GAAP
Entity Shell Company	false
Entity Common Stock, Shares Outstanding	551,966,844
Auditor Name	DALE MATHESON CARR-HILTON LABONTE LLP
Auditor Location	Vancouver, Canada
Auditor Firm ID	1173
Business Contact [Member]
Entity Addresses [Line Items]
Entity Address, Address Line One	80 Robinson Road
Entity Address, Address Line Two	#02-00
Entity Address, City or Town	Singapore
Entity Address, Country	SG
Entity Address, Postal Zip Code	068898
City Area Code	65
Local Phone Number	3129 2924
Contact Personnel Name	Mr. Sidney Chan

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Current assets:
Cash	$ 148,628	$ 115,922
Prepaid expenses	228,661	77,295
Total assets	377,289	193,217
Current liabilities:
Accounts payable and accrued liabilities	1,342,872	1,130,546
Promissory notes payable to related parties	3,091,966	3,041,966
Promissory notes payable to unrelated parties	2,163,368	2,213,368
Interest payable	4,662,731	4,110,647
Lines of credit from related parties	15,828,155	14,008,833
Total current liabilities	27,089,092	24,505,360
Long-term liabilities:
Loan payable to related parties	1,842,982
Total liabilities	28,932,074	24,505,360
Shareholders’ Deficit
Preferred shares: Authorized: Unlimited preferred shares without par value (2021 – Unlimited) Shares issued and outstanding: Nil preferred shares (2021 – Nil) were issued and outstanding
Ordinary shares: Authorized: Unlimited ordinary shares without par value (2021 – Unlimited) Shares issued and outstanding: 551,966,844 ordinary shares (2021 – 542,716,344)	28,040,825	27,670,800
Additional paid-in capital	56,032,129	50,043,543
Accumulated other comprehensive income (loss) – cumulative translation differences	6,147	(11,409)
Accumulated deficit	(112,633,886)	(102,015,077)
Total shareholders’ deficit	(28,554,785)	(24,312,143)
Total liabilities and shareholders’ deficit	$ 377,289	$ 193,217

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - shares	Dec. 31, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Common Stock, Shares, Issued	551,966,844	542,716,344
Common Stock, Shares, Outstanding	551,966,844	542,716,344

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Statement [Abstract]
Revenue	$ 2,367	$ 7,468
Cost of revenue	(1,176)	(2,523)
Operating Expenses
Product development costs	482,141	498,996	1,433,027
Professional fees	920,208	881,016	953,350
Selling, general and administration	2,867,250	1,566,306	1,439,634
Operating Loss	4,269,599	2,946,318	3,826,011
Loss before other items	(4,268,408)	(2,941,373)	(3,826,011)
Other Items
Interest expense	(6,350,401)	(5,468,328)	(2,116,466)
Loss on settlement of debt		(33,614)
Other income			26,460
Total Other Items	(6,350,401)	(5,501,942)	(2,090,006)
Net Loss	(10,618,809)	(8,443,315)	(5,916,017)
Exchange difference on translating foreign operations	17,556	(11,409)
Comprehensive loss for the year	$ (10,601,253)	$ (8,454,724)	$ (5,916,017)
Weighted average number of ordinary shares outstanding, basic and diluted	548,078,686	534,980,347	337,033,584
Loss per share, basic and diluted	$ (0.02)	$ (0.02)	$ (0.02)

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholders Deficit - USD ($)	Common Stock [Member]	Obligation To Issue Shares [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Total
Balance, December 31, 2021 brought forward at Dec. 31, 2019	$ 13,949,757		$ 42,617,722		$ (87,655,745)	$ (31,088,266)
Shares, Outstanding, Beginning Balance at Dec. 31, 2019	268,777,909
Issuance of ordinary shares for settlement of debt	$ 12,080,000					12,080,000
Issuance of ordinary shares for settlement of debt	242,000,000
Issuance of ordinary shares for cash	$ 12,140					12,140
Issuance of ordinary shares for cash	242,800
Share subscriptions collected		200,000				200,000
Imputed interest			123,518			123,518
Stock options granted as compensation			2,828,017			2,828,017
Net loss for the year					(5,916,017)	(5,916,017)
Exchange difference on translating foreign operations
Ending balance, value at Dec. 31, 2020	$ 26,041,897	200,000	45,569,257		(93,571,762)	(21,760,608)
Shares, Outstanding, Ending Balance at Dec. 31, 2020	511,020,709
Issuance of ordinary shares for settlement of debt	$ 250,800					250,800
Issuance of ordinary shares for settlement of debt	4,400,000
Issuance of ordinary shares for cash	$ 1,324,832	(200,000)				1,124,832
Issuance of ordinary shares for cash	26,496,635
Imputed interest			112,339			112,339
Stock options granted as compensation			4,403,218			4,403,218
Net loss for the year					(8,443,315)	(8,443,315)
Cancelled shares
Cancelled shares, shares	(1,000)
Exercise of stock options	$ 12,000					12,000
Exercise of stock options	800,000
Reclassification of additional paid-in capital on exercise of stock options	$ 41,271		(41,271)
Exchange difference on translating foreign operations				(11,409)		(11,409)
Ending balance, value at Dec. 31, 2021	$ 27,670,800		50,043,543	(11,409)	(102,015,077)	(24,312,143)
Shares, Outstanding, Ending Balance at Dec. 31, 2021	542,716,344
Issuance of ordinary shares for cash	$ 25					25
Issuance of ordinary shares for cash	500
Imputed interest			104,494			104,494
Stock options granted as compensation			5,770,180			5,770,180
Net loss for the year					(10,618,809)	(10,618,809)
Exchange difference on translating foreign operations				17,556		17,556
Issuance of ordinary shares for settlement of debt and bonuses	$ 370,000					370,000
Issuance of ordinary shares for settlement of debt and bonuses	9,250,000
Ending balance, value at Dec. 31, 2022	$ 28,040,825		$ 56,032,129	$ 6,147	$ (112,633,886)	$ (28,554,785)
Shares, Outstanding, Ending Balance at Dec. 31, 2022	551,966,844

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
OPERATING ACTIVITIES
Net loss	$ (10,618,809)	$ (8,443,315)	$ (5,916,017)
Share-based compensation-product development costs	227,338	222,178	1,156,195
Share-based compensation-selling, general and administration	1,499,322	586,538	930,258
Share-based compensation-professional fees	38,614	169,382	741,564
Share-based compensation-interest	4,004,906	3,425,120
Interest expense on lines of credit	1,596,667	1,402,187	1,464,077
Non-cash imputed interest expense	104,494	112,339	123,518
Share issued for services			20,000
Write-off of accounts payable			(26,460)
Interest accretion on loan payable	23,315
Borrowing costs on non-current loan payable	72,834
Bonuses settled by issuance of shares	245,000
Loss on settlement of debt		33,614
Changes in operating assets and liabilities:
Increase in prepaid expenses	(151,366)	(14,636)	(62,659)
Increase in accounts payable and accrued liabilities	337,326	211,012	72,099
Increase in interest payable	542,834	527,336	528,871
Net cash used in operating activities	(2,077,525)	(1,768,245)	(968,554)
FINANCING ACTIVITIES
Proceeds from lines of credit	727,986	1,149,279	820,766
Proceeds from promissory notes	649,708
Proceeds from loan payable	1,779,250
Repayment of lines of credit interest	(496,081)	(456,725)
Repayment of promissory notes	(649,708)
Proceeds from share subscriptions received			200,000
Proceeds from sales of ordinary shares	25	1,136,832	12,140
Net cash provided by financing activities	2,011,180	1,829,386	1,032,906
Effect of foreign exchange on cash	99,051	(11,409)
Change in cash	32,706	49,732	64,352
Cash, beginning of year	115,922	66,190	1,838
Cash, end of year	$ 148,628	$ 115,922	$ 66,190

Basis of presentation, nature o

Basis of presentation, nature of operations and going concern	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Basis of presentation, nature of operations and going concern	1. Basis of presentation, nature of operations and going concern ALR Technologies SG Ltd. (the “ Company ALRT ALR Singapore Companies Act ALR Nevada ALR Nevada was incorporated under the laws of the state of Nevada on March 24, 1987 as Mo Betta Corp. In December 1998, ALR Nevada’s common stock began trading on the Bulletin Board operated by the National Association of Securities Dealers Inc. under the symbol “MBET.” On December 28, 1998, it changed its name from Mo Betta Corp. to ALR Technologies Inc., and its trading symbol was changed to “ALRT.” On June 9, 2021, the Company incorporated a wholly owned subsidiary, Canada Diabetes Solution Centre, Inc. (“ ALR Canada Business Corporations Act Pursuant to an Agreement and Plan of Merger and Reorganization, dated May 17, 2022 (the “ Redomicile Merger Agreement ALR Delaware Redomicile Merger On November 7, 2022, the Company completed the Redomicile Merger resulting in ALR Nevada becoming the wholly owned subsidiary of ALR Singapore. On November 10, 2022, ALR Nevada filed a Form 15 resulting in it terminating its duty to file reports with the Securities and Exchange Commission as a result of the completion of the Redomicile Merger to which ALR Singapore acquired all of the issuance and outstanding shares of ALR Nevada. The Company has developed its “ Diabetes Solution GluCurve Pet CGM These consolidated statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“ U.S. GAAP The Company’s ability to continue as a going concern is dependent upon the continued financial support of its creditors and its ability to obtain financing to fund working capital and overhead requirements, fund the development of the Company’s product line, and ultimately, the Company’s ability to achieve profitable operations and repay overdue obligations. Management has obtained short-term financing from related parties through line of credit facilities with available borrowing in principal up to $14,300,000. As of December 31, 2022, the total principal balance outstanding was $13,416,391. The resolution of whether the Company is able to continue as a going concern is dependent upon the realization of management’s plans. There can be no assurance that the Company will be able to raise any additional debt or equity capital from the sources described above or that the lenders in the line of credit arrangements will maintain the availability of borrowing from the line. If management is unsuccessful in obtaining short-term financing or achieving long-term profitable operations, the Company will be required to cease operations. A significant portion of the Company’s debt is either due on demand or is in default, while continuing to accrue interest at its stated rate. The Company will seek to obtain creditors’ consents to delay repayment of the outstanding promissory notes payable and related interest thereto, until it is able to replace this financing with funds generated by operations, recapitalization with replacement debt or from equity financings through private placements. While some of the Company’s creditors have agreed to extend repayment deadlines in the past, there is no assurance that they will continue to do so in the future. In the past, creditors have successfully commenced legal action against the Company to recover debts outstanding. In those instances, the Company was able to obtain financing from related parties to cover the verdict or settlement; however, there is no assurance that the Company would be able to obtain the same financing in the future. If the Company is unsuccessful in obtaining financing to cover any potential verdicts or settlements, the Company will be required to cease operations. The Company’s activities will necessitate significant uses of working capital beyond 2023. Additionally, the Company’s capital requirements will depend on many factors, including the success of the Company’s continued product development and distribution efforts. The Company plans to continue financing its operations with the lines of credit it has available and other sources of financing. These consolidated financial statements do not include any adjustments to the amounts and the classification of assets and liabilities that may be necessary should the Company be unable to continue as a going concern. Such adjustments could be material.

Significant accounting policies

Significant accounting policies	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Significant accounting policies	2. Significant accounting policies a) Accounting treatment of the reincorporation The Reincorporation Merger will be accounted for as a legal reorganization as there will be no change in control and there will be no change in the ultimate ownership interest, immediately before and after the transaction. Under U.S. GAAP, as issued by the Financial Accounting Standards Board, the Reincorporation Merger represents a non-substantive exchange and will be accounted for in a manner consistent with a transaction between entities of common control. The assets and liabilities in the consolidated financial statements after the Reincorporation Merger will be reflected at their historical value in the consolidated financial statements at the time of the Reincorporation Merger. In addition, the Reincorporation Merger will not impact the Company’s capitalization. The historical comparative figures of ALR Singapore will be those of ALR Nevada. Each share of common stock, par value of $0.001 per share, of ALR Nevada issued and outstanding immediately prior to the Effective Time converted into and became one newly issued, fully paid and non-assessable ordinary share, no par value, of ALR Singapore. The class of issued ordinary shares, which have identical rights, rank equally with one another. There is no concept of par value or authorized share capital under Singapore law. Certain prior year amounts have been reclassified for consistency with the current year presentation. The reclassification had no effect on the reported results of operations. An adjustment has been made to the Consolidated Balance Sheets and Consolidated Statements of Changes in Shareholders’ Deficit for fiscal years ended December 31, 2020 and 2021, to reclassify amounts related to prior year share issuances from additional paid-in capital to share capital. b) Basis of consolidation These consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries, ALR Nevada and ALR Canada. The Canadian subsidiary is currently inactive. All significant intercompany balances and transactions have been eliminated on consolidation. c) Share-based compensation The Company follows the fair value method of accounting for share-based compensation. The Company estimates the fair value of share-based payment awards on the date of grant using an option pricing model. The value of the portion of the award that is ultimately expected to vest is recognized as an expense over the requisite service period in the Company’s consolidated financial statements. The Company estimates the fair value of the stock options using the Black-Scholes Option Pricing Model. The Black-Scholes Option Pricing Model requires the input of highly subjective assumptions, including the option’s expected life and the price volatility of the underlying stock. d) Revenue recognition The Company’s primary source of revenue is from subscription fees for its Diabetes Solution. Customers are billed in advance of the start of their subscription and revenue is recognized ratably over each monthly subscription period. The Company is the principal in all its relationships where partners provide monitoring services as well as testing supplies, as the Company retains control over service delivery to its customers. Payments made to the partners, such as for marketing, where the price that the customer pays is established by the partners and is part of the subscription, are recognized as cost of revenue. The Company’s other source of revenue is from the sale of GluCurve Pet CGM units sold to its distributors. On November 23, 2022 the Company entered into a co-branded distribution agreement with Covetrus Inc. (the “ Distributor The Company’s products generally carry standard warranty terms provided by the manufacturer. However, in instances where the Company provide replacement units, the Company does not recognize revenue and the related cost of revenue until the replacement units are delivered. e) Foreign currency translation The presentation currency of the Company is the U.S. dollar. The functional currency of each of the parent company and its subsidiaries is measured using the currency of the primary economic environment in which that entity operates. The functional currency of ALR Nevada is the U.S. dollar, for ALR Canada, it is the Canadian dollar, and for the Company, the functional currency is the Singapore dollar (“ SGD Transactions and balances Foreign currency transactions are translated into the functional currency using the exchange rates prevailing at the date of the transaction. Foreign currency monetary items are translated at the year-end exchange rate. Non-monetary items measured at historical cost continue to be carried at the exchange rate at the date of the transaction. Non-monetary items measured at fair value are reported at the exchange rate at the date when fair values were determined. Exchange differences arising on the translation are recognized in profit or loss in the Consolidated Statements of Operations and Comprehensive Loss in the year in which they arise. Parent and subsidiary companies The financial results and position of foreign operations whose functional currency is different from the presentation currency are translated as follows: · Assets and liabilities are translated at year-end exchange rates prevailing at that reporting date; and · Income and expenses are translated at monthly average exchange rates during the year. Exchange differences arising on the translation of foreign operations are transferred directly to the Company’s exchange difference on translating foreign operations in the Consolidated Statements of Operations and Comprehensive Loss, and are reported as a separate component of shareholders’ deficit included in “Accumulated Other Comprehensive Income (Loss)”. These differences are recognized in profit or loss in the Consolidated Statement of Operations in the year in which they are disposed. f) Income taxes Income taxes are accounted for under the asset and liability method. Deferred income tax assets and liabilities are recognized for the differences between the consolidated financial statement carrying amounts of existing assets and liabilities and their respective tax basis, and operating loss carry-forwards that are available to be carried forward to future years for tax purposes. Deferred income tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred income tax assets and liabilities as a result of a change in tax rates is recognized in income in the period that includes the enactment date. When it is not considered to be more likely than not that a deferred income tax asset will be realized, a valuation allowance is provided for the excess. The Company follows the accounting requirements associated with uncertainty in income taxes using the provisions of Financial Accounting Standards Board Accounting Standards Codification 740 Income Taxes g) Use of estimates The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements, the measurement of share-based compensation, the fair value of financial instruments, the fair value of loan payable, and the reported amounts of revenues and expenses during the reporting period. Management believes the estimates are reasonable; however, actual results could differ from those estimates. h) Loss per share Basic loss per common share is calculated by dividing net loss by the weighted average number of common shares outstanding during the year. Diluted loss per common share is calculated by dividing the net loss by the sum of the weighted average number of common shares outstanding and the dilutive common equivalent shares outstanding during the year. Common equivalent shares consist of the shares issuable upon exercise of stock options and warrants calculated using the treasury stock method. Common equivalent shares are not included in the calculation of the weighted average number of shares outstanding for diluted loss per common share when the effect would be anti-dilutive. i) Comprehensive income (loss) Comprehensive income (loss) is the overall change in the net assets of the Company for a period, other than changes attributable to transactions with stockholders. It is made up of net income (loss) and other comprehensive income (loss). Other comprehensive income (loss) consists of net income (loss) and other gains and losses affecting shareholders' equity that under U.S. GAAP are excluded from net income. j) Fair value of financial instruments The Company’s financial instruments include cash, accounts payable, promissory notes payable, interest payable, lines of credit and loan payable. The fair values of these financial instruments approximate their carrying values due to the relatively short periods to maturity, other than loans payable, which has been recognized using the effective interest rate method. For fair value measurement, U.S. GAAP establishes a three-tier hierarchy that prioritizes the inputs used in the valuation methodologies in measuring fair value: Level 1 — observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets. Level 2 — includes other inputs that are directly or indirectly observable in the marketplace. Level 3 — unobservable inputs that are supported by little or no market activity. Cash is measured at Level 1 inputs. k) Recently adopted and issued accounting pronouncements Issued The Company has implemented all new accounting pronouncements that are in effect and may impact its consolidated financial statements. The Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its Consolidated Balance Sheet or Consolidated Statements of Operations and Comprehensive Loss.

Accounts payable and accrued li

Accounts payable and accrued liabilities	12 Months Ended
	Dec. 31, 2022
Payables and Accruals [Abstract]
Accounts payable and accrued liabilities	3. Accounts payable and accrued liabilities A summary of the accounts payable and accrued liabilities is as follows: Schedule of accounts payable and accrued liabilities 2022 2021 Accounts payable $ 1,054,285 $ 806,059 Accrued liabilities 288,587 322,087 Deferred revenue — 2,400 $ 1,342,872 $ 1,130,546

Interest, advances, promissory

Interest, advances, promissory notes payable and loan payable	12 Months Ended
	Dec. 31, 2022
Interest Advances Promissory Notes Payable And Loan Payable
Interest, advances, promissory notes payable and loan payable	4. Interest, advances, promissory notes payable and loan payable a) Promissory notes payable to related parties A summary of activities of promissory notes payable to related parties is as follows: Schedule of activity of promissory notes payable to related parties Promissory Notes Payable to Related Parties Carrying Value Balance, December 31, 2020 $ 3,031,966 Transferred from promissory notes payable pursuant to private transaction 10,000 Balance, December 31, 2021 3,041,966 Promissory notes received 405,350 Repayment of promissory notes (405,350 ) Transferred from promissory notes payable pursuant to private transaction 50,000 Balance, December 31, 2022 $ 3,091,966 A summary of the promissory notes payable to related parties is as follows: Schedule of activity of promissory notes payable to related party Promissory Notes Payable to Related Parties 2022 2021 Promissory notes payable to relatives of directors collateralized by a general security agreement over all the assets of the Company, past maturity: i. Interest at 1% per month $ 720,619 $ 720,619 ii. Interest at 1.25% per month 51,347 51,347 iii. Interest at the U.S. bank prime rate plus 1% 100,000 100,000 iv. Interest at 0.5% per month 695,000 695,000 Promissory notes payable, unsecured, to relatives of a director, bearing interest at 1% per month, past maturity 1,525,000 1,475,000 Total Promissory Notes Payable to Related Parties $ 3,091,966 $ 3,041,966 The Company received advances from relatives of the Chairman and Chief Executive Officer (or “ CEO All amounts past maturity continue to accrue interest at their stated rates and are considered due on demand. b) Promissory notes payable to unrelated parties A summary of activities of promissory notes payable to unrelated parties is as follows: Schedule of activity of promissory notes payable to unrelated parties Promissory Notes Payable to Unrelated Parties Carrying Value Balance, December 31, 2020 $ 2,254,353 Reclassified to interest payable (10,985 ) Extinguished through issuance of ordinary shares (note 6) (20,000 ) Transferred to promissory notes payable pursuant to private transaction (10,000 ) Balance, December 31, 2021 2,213,368 Promissory notes received 244,358 Repayment of promissory notes (244,358 ) Transferred to promissory notes payable pursuant to private transaction (50,000 ) Balance, December 31, 2022 $ 2,163,368 A summary of the promissory notes payable to unrelated parties is as follows: Schedule of activity of promissory notes payable to unrelated party Promissory Notes Payable to Unrelated Parties 2022 2021 Unsecured promissory notes payable to unrelated lenders, past maturity: i. Interest at 1% per month $ 1,317,456 $ 1,317,456 ii. Interest at 0.667% per month 425,000 425,000 iii. Interest at 0.625% per month 150,000 150,000 iv. Non-interest-bearing 270,912 270,912 Promissory notes payable, secured by a guarantee from the CEO, bearing interest at 1% per month, past maturity — 50,000 Total Promissory Notes Payable to Unrelated Parties $ 2,163,368 $ 2,213,368 The Company received advances from two shareholders aggregating SGD$340,000 ($244,358), with a fixed interest amount of $10,000, maturing and repayable on August 31, 2022. The principal amount of SGD$150,000 was repaid to one lender in July 2022 and the remaining balance of SGD$190,000 was repaid in August 2022. All amounts past maturity continue to accrue interest at their stated rates and are considered due on demand. c) Interest payable A summary of interest payable activity is as follows: Summary of interest payable activity Interest Payable Carrying Value Balance, December 31, 2020 $ 3,575,326 Reclassified from promissory notes payable 10,985 Interest incurred on promissory notes payable 527,336 Interest payable retired through issuance of shares (3,000 ) Balance, December 31, 2021 4,110,647 Interest incurred on promissory notes payable 542,834 Transferred from lines of credit interest 9,250 Balance, December 31, 2022 $ 4,662,731 Interest payable is due to related and unrelated parties as follows: Schedule of Interest payable is due to related Interest Payable 2022 2021 Related parties $ 1,534,006 $ 1,200,170 Unrelated parties 3,128,725 2,910,477 $ 4,662,731 $ 4,110,647 The payment terms, security and any interest payable are based on the underlying promissory notes payable that the Company has outstanding. d) Loan payable On September 6, 2022, ALR Singapore entered into a loan agreement with Kan Wan Chen Pte. Ltd. (“ KWC A director and Vice President (“ VP d) Loan payable (continued) The fair value measured upon recognition of the loan was determined by using a discounted cash flow analysis. To determine the discounted cash flow, the Company had to determine the discount rate to apply to record the loan at fair value at initial recognition. The discount rate selected at initial recognition has a significant impact on the amount recorded for the initial fair value of the loan. Since KWC is a related party, the Company considered the interest rates of similar long-term debt arrangements with similar terms to determine if the effective interest rate under the loan agreement was comparable to market interest rates. At the time the loan agreement was executed, the Company was in advanced negotiations for the distribution of the GluCurve Pet CGM and the manufacturing of the CGM systems incorporated therein, but they had not entered into any definitive agreements until November 23, 2022. The effective interest of the loan with the 20% loan bonus was calculated as 13%. Since the GluCurve had not launched upon recognition of the loan and no definitive agreements were in place, the Company excluded the sale of GluCurve Pet CGM units from the cost of borrowing. During the year ended December 31, 2022, the Company had not recognized revenue from the sale of GluCurve Pet CGM units and was unable to determine anticipated level of sales. As a result, the Company excluded the sale of GluCurve Pet CGM units from the cost of borrowing as at December 31, 2022. The Company determined that the market interest rate on a similar loan would be 18% based on market yield curves. Since the effective interest rate of the loan is below market rates, the Company is deemed to have received a benefit under the loan agreement. Using the market rate, the Company estimated the fair value of the loan received to be SGD$2,339,944 ($1,665,338). The difference between the legal liability of SGD$2,500,000 and the carrying value of SGD$2,339,944, totaling SGD$160,056 ($113,912) has been recorded to additional paid-in capital as a shareholder contribution made by KWC. During the year ended December 31, 2022, the Company recorded foreign exchange adjustment of $81,495 to loan payable. The Company recognized accreted interest expense of $23,315 (SGD$32,459). The Company also recognized borrowing costs (recorded in interest expense) of $72,834 (SGD$101,399) (note 8). A summary of loan payable activity is as follows: Summary of loan payable activity Loan Payable Carrying Value Balance, December 31, 2020 and 2021 $ — Loan proceeds received (S$2,500,000) 1,779,250 Proceeds allocated to additional paid-in capital as benefit (113,912 ) Accreted interest on loan 23,315 Borrowing cost (recorded in interest expense) 72,834 Foreign exchange adjustment 81,495 Balance, December 31, 2022 $ 1,842,982 e) Interest expense During the year ended December 31, 2022, the Company incurred interest expense of $6,350,401 (2021 - $5,468,328) (2020 - $2,116,466) as follows: · $4,004,906 (2021 - $3,425,120) (2020 - $nil) incurred related to 1) the grant of options as consideration for receiving an increase to the borrowing limit on the line of credit between the Company and the VP of the Company (note 7), and 2) the modification of options held by the CEO and the VP of the Company that were granted in connection with financing provided to the Company (note 7); · $1,596,667 (2021 - $1,402,187) (2020 - $1,464,077) incurred on lines of credit payable, as shown in note 5; · $542,834 (2021 - $527,336) (2020 - $528,871) incurred on promissory notes (notes 4(a), 4(b) and 4(c)); · $104,494 (2021 - $112,339) (2020 - $123,518) incurred from the calculation of imputed interest on accounts payable outstanding for longer than one year, advances payable and promissory notes payable, which had no stated interest rate; · $23,315 (2021 and 2020 - $nil) and $72,834 (2021 and 2020 - $Nil) for accreted interest and borrowing costs on loan payable to related party (notes 4(d) and 8), respectively; and · $5,351 (2021 - $1,346) (2020 - $nil) incurred on other items.

Lines of credit

Lines of credit	12 Months Ended
	Dec. 31, 2022
Lines Of Credit
Lines of credit	5. Lines of credit A summary of lines of credit activity is as follows: Schedule of lines of credit activity Lines of Credit Total Balance, December 31, 2020 $ 11,914,092 Advances received on lines of credit 1,149,279 Interest incurred on lines of credit 1,402,187 Repayment of interest on lines of credit (456,725 ) Balance, December 31, 2021 14,008,833 Advances received on lines of credit 727,986 Interest incurred on lines of credit 1,596,667 Interest transferred to promissory notes interest payable (9,250 ) Repayment of interest on lines of credit (496,081 ) Balance, December 31, 2022 $ 15,828,155 On December 10, 2021, the Company and the VP of the Company entered into an amendment agreement to increase the borrowing limit on the line of credit provided by the VP to the Company from $2,000,000 to $4,000,000. The terms of amounts to be advanced under the amendment are consistent with the line of credit. In connection with the line of credit, the Company granted the VP the option to acquire 40,000,000 ordinary shares of the Company at a price of $0.05 per share until December 31, 2026 (note 7). As of December 31, 2022, the Company has two lines of credit as follows: Schedule of lines of credit Creditor Interest Rate Borrowing Limit Repayment Terms Principal Borrowed Accrued Interest Total Outstanding Security Purpose CEO 1 $ 10,300,000 Due on Demand $ 10,300,000 $ 2,136,330 $ 12,436,330 General Security over Assets General Corporate Requirements VP 1 4,000,000 Due on Demand 3,116,391 275,434 3,391,825 General Security over Assets General Corporate Requirements Total $ 14,300,000 $ 13,416,391 $ 2,411,764 $ 15,828,155 As of December 31, 2021, the Company has two lines of credit as follows: Creditor Interest Rate Borrowing Limit Repayment Terms Principal Borrowed Accrued Interest Total Outstanding Security Purpose CEO 1 $ 10,300,000 Due on Demand $ 10,220,700 $ 1,208,582 $ 11,429,282 General Security over Assets General Corporate Requirements VP 1 4,000,000 Due on Demand 2,467,705 111,846 2,579,551 General Security over Assets General Corporate Requirements Total $ 14,300,000 $ 12,688,405 $ 1,320,428 $ 14,008,833

Share capital

Share capital	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
Share capital	6. Share capital a) Authorized share capital i. Ordinary Shares Unlimited ordinary shares without par value. ii. Preferred Shares Unlimited preferred shares without par value. b) Issued share capital During the year ended December 31, 2022: i. On January 18, 2022, the Company issued a prospectus whereby it distributed 101,025,592 subscription rights to its shareholders to purchase ordinary shares of the Company at a price of $0.05 per share. The rights were set to expire on February 18, 2022, and subsequently extended to March 15, 2022. On such case-by-case basis, the Company allowed for the exercise of any such shares until April 1, 2022. On March 21, 2022, the Company recognized share subscriptions receivable of $25 pursuant to its registration statement and issued a total of 500 ordinary shares for gross proceeds of $25. Management had the right, at its discretion, to allocate unexercised subscription rights to non-shareholders within 150 days (August 12, 2022) following the expiration date of March 15, 2022. The subscription rights were cancelled on July 7, 2022. ii. The Company issued four parties an aggregate 9,250,000 ordinary shares at a fair value of $0.04 per share for a total of $370,000 in exchange for the retirement of $125,000 of accounts payable and $245,000 for bonuses issued. Included in the 9,250,000 ordinary shares were 1,000,000 ordinary shares for the settlement of $40,000 for a bonus issued to a related party (notes 8 and 13). During the year ended December 31, 2021: iii. On January 4, 2021, 1,000 ordinary shares were cancelled by a shareholder; no consideration was exchanged. iv. On April 12, 2021, the Company elected to extend the initial 90-day period (April 22, 2021) by an additional 100-day period related to the closing of the rights offering. The Company had until July 31, 2021 to sell the remaining 113,025,592 ordinary shares. The Company further extended the offering period to October 29, 2021. The Company filed a post-effective amendment to further extend the rights offering from October 29, 2021 to March 15, 2022. On such case-by-case basis, the Company allowed for the exercise of any such shares until April 1, 2022. Management had the right, at its discretion, to allocate unexercised subscription rights to non-shareholders within 150 days (August 12, 2022) following the expiration date of March 15, 2022. The subscription rights were cancelled on July 7, 2022. v. The Company collected subscriptions of $1,124,832 pursuant to its registration statement and issued a total of 26,496,635 ordinary shares for gross proceeds of $1,324,832; $200,000 of the proceeds had been collected during the year ended December 31, 2020 and recognized as obligation to issue shares. b) Issued share capital (continued) During the year ended December 31, 2021: (continued) vi. The Company received proceeds of $12,000 pursuant to the exercise of options to acquire 800,000 ordinary shares at a price of $0.015 per share. The Company reclassified $41,271 from additional paid-in capital to share capital on exercise of stock options. vii. The Company entered into two shares for debt agreements with two creditors to issue an aggregate 4,400,000 ordinary shares at a fair value of $0.057 per share for a purchase price of $250,800 in exchange for the retirement of $217,186 of liabilities comprised of: · Accounts payable - $ 194,186 · Promissory notes – Principal - $ 20,000 · Line of credit – Accrued interest - $ 3,000 The Company recognized loss on debt settlement of $33,614. During the year ended December 31, 2020: viii. On February 11, 2020, the Company issued 2,000,000 restricted shares of common stock at a price of $0.04 per share with a value of $80,000 in exchange for the retirement of $60,000 of accounts payable and $20,000 for the provision of services. ix. On August 24, 2020, the Company issued 242,800 restricted shares of common stock at a price of $0.05 per share for proceeds of $12,140. x. On September 21, 2020, the Company entered into two shares for debt agreements with the Chairman and his spouse to issue an aggregate 240,000,000 restricted shares of common stock at a price of $0.05 per share for a purchase price of $12,000,000 in exchange for the retirement of $12,000,000 of liabilities comprised of: · Promissory notes - Accrued interest - $ 2,318,542 · Line of credit - Accrued interest - $ 8,642,491 · Line of credit - Principal - $ 1,038,967 xi. On December 4, 2020, the Company filed a Form S-1 Registration Statement to distribute subscription rights to purchase up to an aggregate 127,522,227 shares of common stock at a price of $0.05 per share for maximum aggregate offering proceeds of $6,376,111. The Company collected subscriptions of $200,000 related to management’s right to allocate unsubscribed shares of common stock.

Additional paid-in capital

Additional paid-in capital	12 Months Ended
	Dec. 31, 2022
Additional Paid-in Capital
Additional paid-in capital	7. Additional paid-in capital Stock options A summary of stock option activity is as follows: Schedule of share-based compensation, stock options, activity Year Ended December 31, 2022 Year Ended December 31, 2021 Year Ended December 31, 2020 Number of Options Weighted Average Exercise Price Number of Options Weighted Average Exercise Price Number of Options Weighted Average Exercise Price Outstanding, beginning of year 5,497,001,500 0.006 5,362,701,500 0.004 5,236,401,500 $ 0.003 Granted 115,500,000 0.050 165,000,000 0.050 139,800,000 $ 0.047 Options exchanged for warrants upon Redomicile Merger (note 1) (5,200,501,500 ) (0.004 ) — — — $ — Exercised — — (800,000 ) (0.015 ) — $ — Cancelled (90,300,000 ) (0.040 ) (29,900,000 ) (0.034 ) (13,500,000 ) $ (0.034 ) Outstanding, end of year 321,700,000 0.043 5,497,001,500 0.006 5,362,701,500 $ 0.004 Exercisable, end of year 160,800,000 0.037 5,221,701,500 0.004 5,202,701,500 $ 0.003 On November 7, 2022, 5,200,501,500 stock options were exchanged for warrants of the Company upon close of the Redomicile Merger (note 1). During the year ended December 31, 2022: On March 18, 2022, the Company modified 70,000,000 options previously granted to a number of advisors and independent contractors by extending the vesting period under vesting terms, which have not been met, from September 30, 2021 and December 31, 2021 to December 31, 2022, and from June 30, 2022 to June 30, 2023. On March 18, 2022, the Company amended 2,500,000 options previously granted to an individual on October 4, 2021 by vesting 1,000,000 options with performance conditions and cancelling the remaining 1,500,000 options. During the year ended December 31, 2022, $59,639 related to the 1,000,000 options that vested immediately was recorded. Effective March 18, 2022, the Company cancelled 20,000,000 stock options exercisable at $0.015, 10,000,000 stock options exercisable at $0.035 and 28,500,000 exercisable at $0.05 related to the termination of certain contractors. On April 27, 2022, the Company provided termination notice to a contractor. As a result, the contractor’s 30,000,000 stock options exercisable at $0.05 were cancelled, unvested, effective June 30, 2022. On July 7, 2022, the Company granted the CEO the option to acquire 115,500,000 ordinary shares of the Company at a price of $0.05 per share until December 31, 2026. The Company cancelled the The fair value of the options granted totaling $4,004,906 was fully recorded at grant. Stock options (continued) During the year ended December 31, 2022: (continued) On November 25, 2022, the Company modified 5,300,000 options previously granted to a number of advisors and independent contractors by extending the expiry date from November 25, 2022 to December 31, 2025 resulting in the Company recognizing an additional $58,967. During the year ended December 31, 2022, the Company recorded a total of $5,770,180 in compensation expense, $4,004,906 related to the vesting of stock options granted in 2022 and $1,765,274 related to the vesting of stock options granted in 2021, including the $58,967 from the modification of vesting terms of 5,300,000 options. During the year ended December 31, 2021: On January 28, 2021, the Company granted the option to acquire an aggregate 32,000,000 ordinary shares at a price of $0.05 per share to six individuals. All of the options will vest according to performance or time-based conditions. Options to acquire 22,000,000 ordinary shares will expire December 31, 2025, and options to acquire 10,000,000 ordinary shares will expire May 17, 2024. As at December 31, 2022, 6,000,000 (2021 - 1,000,000) options have vested to date. The fair value of the options granted totals $1,706,244, of which $573,292 relates to stock options that have time-based vesting conditions and $1,132,952 relates to stock options that have performance vesting conditions. During the year ended December 31, 2022, $168,701 (2021 - $248,189) related to stock options with time-based vesting conditions and $113,295 (2021 - $Nil) related to stock options with performance-based vesting conditions was recognized. The remaining fair value of $1,176,060 has not been recorded. On February 22, 2021, the Company granted the option to acquire an aggregate 5,000,000 ordinary shares at a price of $0.05 per share. These options were granted to three individuals and have an expiry date of May 17, 2024. None of these options have vested to date. The fair value of the options granted totaled $225,141. During the year ended December 31, 2022, $69,276 (2021 - $57,730) related to stock options with time-based vesting conditions was recognized. The remaining fair value of $98,135 has not been recorded. On April 14, 2021, the Company’s Board of Directors approved the grant of the option to acquire an aggregate 28,500,000 ordinary shares at a price of $0.05 per share until December 31, 2025 to five individuals. All of the options will vest according to performance or time-based conditions; 4,400,000 options have vested to date. The fair value of the options granted totaled $1,565,812, of which $351,621 related to stock options that have time-based vesting conditions and $1,214,191 related to stock options that have performance vesting conditions. During the year ended December 31, 2022, $328,885 (2021 - $88,540) related to the stock options with time-based vesting conditions was recognized. The remaining fair value of $1,148,387 has not been recorded. Stock options (continued) During the year ended December 31, 2021: (continued) On May 12, 2021, the Company’s Board of Directors amended the option to acquire 2,000,000 shares, previously granted on January 28, 2021 to a consultant, to increase the option by 1,000,000 to provide the optionee the option to acquire an aggregate 3,000,000 ordinary shares at a price of $0.05 per share until December 31, 2025. All other terms of the January 28, 2021 grant remain the same and the options are subject to performance vesting conditions. The fair value of the additional 1,000,000 amended options granted totaled $54,940. During the year ended December 31, 2022, $54,940 (2021 - $Nil) related to stock options with performance-based vesting conditions was recognized. On May 31, 2021, the Company granted one consultant the option to acquire 5,000,000 ordinary shares of the Company at a price of $0.05 per share until December 31, 2025 subject to performance vesting conditions. The fair value of the options granted totaling $254,708 was not recorded, as it cannot be determined that it is more likely than not that the performance conditions will be met. On June 27, 2021, the Company cancelled 7,400,000 stock options with an average exercise price of $0.033. On June 27, 2021, the Company’s Board of Directors approved the grant of the option to acquire an aggregate 21,000,000 ordinary shares at a price of $0.05 per share until June 30, 2026 to four individuals. All of the options will vest according to performance or time-based conditions; 200,000 options have vested to date. The fair value of the options granted totaled $1,374,208, of which $26,175 related to stock options with time-based vesting conditions and $1,348,033 related to stock options with performance vesting conditions. During the year ended December 31, 2022, $13,082 (2021 - $9,816) relating to the stock options with time-based vesting conditions was recognized. The remaining fair value of $1,351,310 has not been recorded. On June 30, 2021, the Company amended the option to acquire 4,365,001,300 ordinary shares granted on July 1, 2016 by extending the expiry date from July 1, 2021 to April 12, 2024. The options were granted in connection with lines of credit provided by the CEO and the VP, which are currently outstanding (note 5). All of the options had vested in previous years. The fair value of the amendments totaled $1,287,834 and was recorded during the year ended December 31, 2021 in interest expense. Effective July 22, 2021, the Company cancelled 22,500,000 stock options exercisable at $0.035 related to the termination of certain contractors and advisors. On August 27, 2021, the Company granted a member of the Board of Directors the option to acquire 5,000,000 ordinary shares at a price of $0.05 per share until June 30, 2026. The fair value of the options granted totaling $304,692 was fully recorded at grant. Stock options (continued) During the year ended December 31, 2021: (continued) On October 4, 2021, the Company granted two individuals the option to acquire an aggregate 17,500,000 ordinary shares at an exercise price of $0.05 per share until September 30, 2026; 15,000,000 of the options will vest according to time-based conditions and 2,500,000 will vest according to performance conditions. On March 18, 2022, the Company cancelled 1,500,000 options and vested 1,000,000 options with performance vesting conditions. As at December 31, 2022, 4,000,000 (2021 - Nil) options have vested to date. The fair value of the options granted totaled $1,043,690, of which $894,592 related to stock options with time-based vesting conditions and $149,098 related to stock options with performance vesting conditions. During the year ended December 31, 2022, $364,169 (2021 - $101,758) related to stock options with time-based vesting conditions was recognized. The remaining fair value of $518,124 has not been recorded. On December 10, 2021, the Company granted one creditor the option to acquire 40,000,000 ordinary shares of the Company at a price of $0.05 per share until December 31, 2026 in connection with receiving line of credit financing (note 5). The fair value of the options granted totaled $2,137,286 and was fully recorded upon the Company entering into the financing agreement with the creditor. On December 10, 2021, the Company granted one consultant the option to acquire 10,000,000 ordinary shares of the Company at a price of $0.05 per share until December 31, 2026 subject to performance vesting conditions. The fair value of the options granted totaled $534,321, all of which related to stock options with performance vesting conditions. During the year ended December 31, 2022, $534,321 (2021 - $Nil) related to stock options with performance-based vesting conditions was recognized. During the year ended December 31, 2021, the Company recorded a further $167,373 in compensation expense related to the vesting of stock options granted in previous years. During the year ended December 31, 2020: On April 1, 2020, the Company granted one consultant the option to acquire 10,000,000 shares of common stock at a price of $0.035 per share for a term of five years. The fair value of the options granted totaling $391,843 was fully recorded at grant. On May 12, 2020, the Company amended the option to acquire 40,000,000 shares of common stock granted on June 12, 2019 to extend the period of vesting from May 31, 2020 to December 31, 2020. None of these options have vested to date. On May 18, 2020, the Company granted one consultant the option to acquire 500,000 shares of common stock of the Company at a price of $0.035 per share until May 17, 2024. The fair value of the options granted totaling $18,725 was fully recorded at grant. On June 1, 2020, the Company granted one consultant the option to acquire 10,000,000 shares of common stock of the Company at a price of $0.035 per share until May 31, 2025 subject to performance vesting conditions. The fair value of the options granted totaling $621,853 was not recorded, as it cannot be determined that it is more likely than not that the performance condition will be met. Stock options (continued) During the year ended December 31, 2020: (continued) On June 5, 2020, the Company granted one sales agent the option to acquire 10,000,000 shares of common stock of the Company at a price of $0.035 per share until May 31, 2025 subject to the agent enrolling 20,000 patients into the ALRT Diabetes Solution by May 31, 2021. The fair value of the options granted totaling $494,868 was not recorded, as it cannot be determined that it is more likely than not that the performance condition will be met. On September 1, 2020, the Company granted 13 individuals the option to acquire an aggregate 74,500,000 options at an exercise price of $0.05 per share; 22,000,000 stock options, which vested at the time of grant, will expire on May 17, 2024 and 52,500,000 stock options, which vest upon achievement of performance conditions, will expire on May 31, 2025. None of the stock options with performance vesting conditions have vested. The fair value of the options granted totals $3,854,619, of which $1,137,397 related to the stock options that have vested was recorded and $2,717,222 related to the options that have not vested was not recorded. On October 12, 2020, the Company granted eight individuals the option to acquire an aggregate 34,800,000 options at an exercise price of $0.05 per share until May 31, 2025; 18,300,000 vested at the time of grant and 16,500,000 of the stock options granted will vest upon achievement of performance conditions. None of the stock options with performance vesting conditions had vested as at December 31, 2020 and 1,000,000 vested during the year ended December 31, 2021. The fair value of the options granted totaled $2,434,053, of which $1,279,973 related to the stock options that have vested was recorded and $1,154,080 related to the options that have not vested was not recorded. During the year ended December 31, 2020, the Company recorded a further $79 in compensation expense relating to the vesting of stock options granted in previous years. Stock options (continued) Outstanding The options outstanding at December 31, 2022, 2021 and 2020 were as follows: Schedule of Options Outstanding December 31, 2022 December 31, 2021 December 31, 2020 Expiry Date Options Exercise Price Intrinsic Value Options Exercise Price Intrinsic Value Options Exercise Price Intrinsic Value July 1, 2021 — $ — — — $ — — 4,365,001,300 $ 0.002 $ 0.069 November 27, 2022 — $ — — 5,600,000 $ 0.015 0.045 6,950,000 $ 0.015 $ 0.056 January 31, 2023 (note 14) 20,500,000 $ 0.015 0.050 40,500,000 $ 0.015 0.045 40,500,000 $ 0.015 $ 0.056 June 13, 2023 5,000,000 $ 0.015 0.050 5,000,000 $ 0.015 0.045 5,000,000 $ 0.015 $ 0.056 October 1, 2023 — $ — — — $ — — 300,000 $ 0.050 $ 0.021 February 3, 2024 — $ — — — $ — — 10,000,000 $ 0.035 $ 0.036 March 14, 2024 6,650,000 $ 0.035 0.030 6,650,000 $ 0.035 0.025 9,150,000 $ 0.035 $ 0.036 April 12, 2024 — $ — — 4,925,001,500 $ 0.002 0.058 560,000,200 $ 0.002 $ 0.069 April 12, 2024 3,350,000 $ 0.015 0.050 3,350,000 $ 0.015 0.045 3,900,000 $ 0.015 $ 0.056 April 12, 2024 200,000 $ 0.030 0.035 200,000 $ 0.030 0.030 200,000 $ 0.030 $ 0.041 May 6, 2024 13,000,000 $ 0.035 0.030 13,000,000 $ 0.035 0.025 13,000,000 $ 0.035 $ 0.036 May 17, 2024 57,000,000 $ 0.050 0.015 77,000,000 $ 0.050 0.010 62,000,000 $ 0.050 $ 0.021 May 17, 2024 19,400,000 $ 0.035 0.030 19,400,000 $ 0.035 0.025 25,400,000 $ 0.035 $ 0.036 June 17, 2024 — $ — — 5,000,000 $ 0.050 0.010 5,000,000 $ 0.050 $ 0.021 June 17, 2024 — $ — — — $ — — 5,000,000 $ 0.035 $ 0.036 August 16, 2024 — $ — — 2,500,000 $ 0.050 0.010 2,500,000 $ 0.050 $ 0.021 September 6, 2024 — $ — — 1,000,000 $ 0.050 0.010 1,000,000 $ 0.050 $ 0.021 September 17, 2024 — $ — — — $ — — 5,000,000 $ 0.035 $ 0.036 October 3, 2024 3,500,000 $ 0.035 0.030 3,500,000 $ 0.035 0.025 3,500,000 $ 0.035 $ 0.036 October 24, 2024 2,000,000 $ 0.035 0.030 2,000,000 $ 0.035 0.025 2,000,000 $ 0.035 $ 0.036 December 11, 2024 — $ — — 120,000,000 $ 0.015 0.045 120,000,000 $ 0.015 $ 0.056 April 1, 2025 10,000,000 $ 0.035 0.030 10,000,000 $ 0.035 0.025 10,000,000 $ 0.035 $ 0.036 May 31, 2025 10,000,000 $ 0.035 0.030 20,000,000 $ 0.035 0.025 20,000,000 $ 0.035 $ 0.036 May 31, 2025 57,300,000 $ 0.050 0.015 87,300,000 $ 0.050 0.010 87,300,000 $ 0.050 $ 0.021 December 31, 2025 5,300,000 $ 0.015 0.050 — $ — — — $ — $ — December 31, 2025 56,500,000 $ 0.050 0.015 56,500,000 $ 0.050 0.010 — $ — $ — June 30, 2026 26,000,000 $ 0.050 0.015 26,000,000 $ 0.050 0.010 — $ — $ — September 30, 2026 16,000,000 $ 0.050 0.015 17,500,000 $ 0.050 0.010 — $ — $ — December 31, 2026 10,000,000 $ 0.050 0.015 50,000,000 $ 0.050 0.010 — $ — $ — Total 321,700,000 $ 0.043 0.022 5,497,001,500 $ 0.006 0.054 5,362,701,500 $ 0.004 $ 0.066 Weighted Average Remaining Contractual Life 2.21 2.37 1.05 Stock options (continued) The fair value of the stock options granted and vested was allocated as follows: Schedule of Fair Value of Stock Options Granted-Allocation December 31, 2022 December 31, 2021 December 31, 2020 Interest expense $ 4,004,906 $ 3,425,120 $ — Product development expense 227,338 222,178 1,156,195 Professional expense 38,614 169,382 741,564 Selling, general and administration expenses 1,499,322 586,538 930,258 $ 5,770,180 $ 4,403,218 $ 2,828,017 The Company uses the fair value method for determining share-based compensation for all options granted during the fiscal periods. The fair value was determined using the Black-Scholes Option Pricing Model based on the following weighted average assumptions: Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions December 31, 2022 December 31, 2021 December 31, 2020 Risk-free interest rate 3.05 % 0.87 % 0.20 % Expected life (years) 4.5 4.8 4.6 Expected dividends 0 % 0 % 0 % Expected volatility 123 % 278 % 312 % Forfeiture rate 0 % 0 % 0 % The weighted average fair value for the options granted during the year ended December 31, 2022 was $0.03 (2021 - $0.06 ; 2020 - . Warrants A summary of warrant activity is as follows: Summary of warrant activity Year Ended December 31, 2022 Years Ended December 31, 2021 and 2020 Number of Options Weighted Average Exercise Price Number of Options Weighted Average Exercise Price Outstanding, beginning of year - - - $- Options exchanged for warrants (note 1) 5,200,501,500 0.004 — $ — Outstanding, end of year 5,200,501,500 0.004 — $ — Exercisable, end of year 5,200,501,500 0.004 — $ — Warrants (continued) During the year ended December 31, 2022: On November 7, 2022, 5,200,501,500 stock options were exchanged for warrants of the Company upon close of the Redomicile Merger (note 1). There was no impact on the carrying value of the instruments as a result of the Redomicile Merger. During the year ended December 31, 2021: There were no warrant activities during the years ended December 31, 2021 and 2020. Outstanding The warrants outstanding at December 31, 2022, 2021 and 2020 were as follows: Schedule Warrants Outstanding December 31, 2022 December 31, 2021 and 2020 Expiry Date Warrants Exercise Price Intrinsic Value Warrants Exercise Price Intrinsic Value April 12, 2024 4,925,001,500 $ 0.002 0.063 — $ — $ — December 11, 2024 120,000,000 $ 0.015 0.050 — $ — $ — December 31, 2026 155,500,000 $ 0.050 0.015 — $ — $ — Total 5,200,501,500 $ 0.004 0.061 — $ — $ — Weighted Average Remaining Contractual Life 1.38 —

Related party transactions and

Related party transactions and balances	12 Months Ended
	Dec. 31, 2022
Related Party Transactions [Abstract]
Related party transactions and balances	8. Related party transactions and balances Schedule of related party transactions Year Ended December 31, 2022 Year Ended December 31, 2021 Year Ended December 31, 2020 Related party transactions included within interest expense: Interest expense on promissory notes issued to relatives of the CEO of the Company $ 324,586 $ 316,504 $ 315,926 Interest expenses on loan payable to a company controlled by the VP and immediate family members $ 23,315 $ — $ — Borrowing costs (recorded in interest expense) on loan payable to a company controlled by the VP and immediate family members $ 72,834 $ — $ — Interest expense on lines of credit payable to the CEO and the VP of the Company $ 1,596,667 $ 1,402,187 $ 1,464,077 Interest expense related to the grant and/or the modification of stock options held by the CEO and the VP of the Company related to financing provided $ 4,004,906 $ 1,287,834 $ — Interest expense related to stock options granted to the VP of the Company related to the increase of the borrowing limit of a line of credit $ — $ 2,137,286 $ — Related party transactions included within selling, general and administration expenses: Consulting fees to the CEO of the Company accrued on the line of credit available to the Company $ 124,800 $ 249,600 $ 249,600 Salary and bonus paid to the CEO of the Company $ 274,800 $ — $ — Bonus to a director of the Company settled with issuance of ordinary shares $ 40,000 $ — $ — Salary for services to the VP of the Company $ 43,532 $ 33,427 $ — Salary for services as Secretary and Chief Legal Counsel of the Company $ 8,706 $ — $ — Selling, general and administration expense related to stock options granted to the Chief Legal Counsel of the Company $ 304,291 $ — $ — Loss on settlement of debt to a relative of the CEO of the Company $ — $ 16,800 $ — Rent paid to a company controlled by the VP and immediate family members $ 20,206 $ 24,390 $ — Stock options granted to a member of the Board of Directors of the Company $ — $ 304,692 $ — Interest on promissory notes payable to related parties, management compensation and compensation paid to a relative of a director have been recorded at the exchange amount, which is the amount agreed to by the parties. The two creditors issued commitment letters aggregating $1,584,000 (2021 - $1,540,000) are relatives of the CEO of the Company (note 14(b)). On June 3, 2022, the Company issued an aggregate 1,000,000 ordinary shares at a fair value of $0.04 per share for the settlement of $40,000 for a bonus issued and recognized in consulting fees (note 6(b)(ii)) to a director of the Company. On July 7, 2022, the Company granted the CEO the option to acquire 115,500,000 ordinary shares of the Company at a price of $0.05 per share until December 31, 2026. The fair value of the options granted totaling $4,004,906 was recorded to interest expense. On September 6, 2022, ALR Singapore entered into a loan agreement with KWC, a related party to the Company (note 4(d)). The interest expense and borrowing costs related to the loan payable have been recorded at the exchange amount.

Commitments and contingencies

Commitments and contingencies	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments and contingencies	9. Commitments and contingencies a) Contingencies The Company has had three judgments against it relating to overdue promissory notes and accrued interest, and a fourth creditor has demanded repayment of an overdue promissory note and accrued interest. To date, the Company has not repaid any of these promissory notes and related accrued interest and could be subject to further action. The legal liability, totaling $1,291,000, of these promissory notes and related accrued interest have been fully recognized and recorded by the Company. The Company has accrued interest of $303,000 related to one of these promissory notes. On December 22, 2020, a default judgment was entered against the Company in regard to one of the above noted judgments totaling $552,000, consisting of the principal amount of $300,000 and accrued interest of $252,000, as of the date of the Civil Summons. b) Commitments i. Management contract Until August 4, 2022, the Company had a consulting arrangement with Mr. Sidney Chan, Chief Executive Officer and Chairman of the Board of Directors of the Company. Under the terms of the contract, Mr. Chan will be paid $240,000 per annum for services as CEO. The contract can be terminated at any time with thirty days’ notice and the payment of two years’ annual salary. Should the contract be terminated, all debts owed to Mr. Chan and his spouse must be immediately repaid. The initial term of the contract is for one year and automatically renews for continuous one-year terms. Also, under the terms of the contract are the following: 1) Incentive revenue bonus Mr. Chan will be entitled to a 1% net sales commission from the sales of any of the Company’s products at any time during his life, regardless if Mr. Chan is still under contract with the Company. 2) Sale of business If more than 50% of the Company’s stock or assets are sold, Mr. Chan will be compensated for entering into non-compete agreements based on the selling price of the Company or its assets as follows: i. 2% of sales price up to $24,999,999 plus ii. 3% of sales price between $25,000,000 and $49,999,999 plus iii. 4% of sales price between $50,000,000 and $199,999,999 plus iv. 5% of sales price in excess of $200,000,000. On August 4, 2022, ALR Singapore entered into an Employment Agreement with the Chairman and Chief Executive Officer with an effective date of July 1, 2022. The terms of the Employment Agreement were materially the same as the Services Agreement between the Company and the Chief Executive Officer, except as follows: · The incentive compensation, whereby Mr. Chan will earn a 1% commission from the sale of Company products has been amended to be in perpetuity and assignable. Previously, the commission was based on the lifetime of Mr. Chan; and · Mr. Chan has relinquished his right to the compensation on the sale of the business or assets of the Company or its affiliates. b) Commitments (continued) i. Management contract (continued) 2) Sale of business (continued) In connection with entering into the Employment Agreement with ALR Singapore: i. Mr. Chan has been issued a bonus of $150,000 as consideration for the advancements to the GluCurve business unit; ii. The Services Agreement between the Company and Mr. Chan has terminated; and iii. Mr. Chan will continue to act as Chief Executive Officer, Chief Financial Officer, Chief Accounting Officer and Treasurer of the Company. This Employment Agreement is executed and the Services Agreement is being terminated in connection with the Redomicile Agreement. ii. Manufacturing and Supply Agreement On December 16, 2022, ALR Singapore entered into a Manufacturing and Supply Agreement (the “ Supply Agreement Infinovo

Financial instruments

Financial instruments	12 Months Ended
	Dec. 31, 2022
Investments, All Other Investments [Abstract]
Financial instruments	10. Financial instruments The Company’s financial instruments consist of cash, accounts payable, interest payable, promissory notes payable to unrelated parties, promissory notes payable to related parties, lines of credit from related parties and loan payable to related parties. a) Fair value The fair values of cash and certain accounts payable approximate their carrying values due to the relatively short periods to maturity of these instruments. Certain accounts payable have been outstanding longer than one year. The Company has recorded imputed interest at a rate of 1% per month over the period the payables have been outstanding for longer than one year, with a corresponding amount recognized in additional paid-in capital. The calculated amount represents the implicit compensation for the use of funds beyond a reasonable term for regular trade payables. For the purposes of fair value analysis, promissory notes payable to related parties, promissory notes payable to unrelated parties, lines of credit and loans payable to related parties can be separated into two classes of financial liabilities: i. Interest-bearing promissory notes, lines of credit and related interest payable, loans payable; and ii. Non-interest-bearing promissory notes past due. The interest-bearing promissory notes payable are all delinquent and have continued to accrue interest at their stated rates. The Company currently does not have the funds to extinguish these debts and will continue to incur interest until such time as the liabilities are extinguished. There is not an active market for delinquent loans for a Company with a similar financial position. Management asserts the carrying values of the promissory notes and related interest payable are a reasonable estimate of fair value, as they represent the Company’s best estimate of their legal obligation for these debts. As there is no observable market for interest rates on similar promissory notes, the fair value was estimated using Level 2 inputs in the fair value hierarchy. The Company has one non-interest-bearing promissory note payable past due. There is not an active market for default loans not bearing interest nor is there an observable market for lending to companies with a financial position similar to the Company. The Company has recorded imputed interest at a rate of 1% per month over the life of the promissory notes, with a corresponding amount recognized in additional paid-in capital representing the implicit compensation for the use of funds. Management asserts the payment date for these amounts cannot be reasonably determined. Management further asserts there is not a determinable interest rate for arm’s length borrowings based on the current financial position of the Company and asserts the carrying value is the best estimate of the Company’s legal liability and represents the fair value for the promissory note. This would be considered a Level 2 input in the fair value hierarchy. b) Credit risk The financial instrument that potentially subjects the Company to credit risk consists of cash. The Company only has an immaterial cash balance and is not exposed to significant credit risk. c) Market risk Market risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate due to changes in market prices. Market risk comprises two types of risk: interest rate risk and foreign currency risk. i. Interest rate risk Interest rate risk consists of two components: 1) Cash flow risk To the extent that payments made or received on the Company’s monetary assets and liabilities are affected by changes in the prevailing market interest rates, the Company is exposed to interest rate cash flow risk. The Company is exposed to interest rate cash flow risk on promissory notes payable of $100,000, which incur a variable interest rate of prime plus 1%. A hypothetical change of 1% on interest rates would increase or decrease net loss and comprehensive loss by $1,000. 2) Price risk To the extent that changes in prevailing market interest rates differ from the interest rate on the Company’s monetary assets and liabilities, the Company is exposed to price risk. The Company’s promissory notes payable consist of $100,000 of variable interest rate notes and $5,155,334 of fixed interest rate notes. All of these notes are past due and are currently due on demand while interest continues to accrue. Due to the delinquency of the fixed interest rate promissory notes payable, there is no active market for these instruments and fluctuations in market interest rates do not have a significant impact on their estimated fair values as of December 31, 2022. At December 31, 2022, the effect on net loss and comprehensive loss of a hypothetical change of 1% in market interest rate cannot be reasonably determined. ii. Foreign currency risk The Company incurs certain accounts payable and expenses in Canadian and Singapore dollars and is exposed to fluctuations in changes in exchange rates between the U.S. and Canadian dollars, as well as U.S. and Singapore dollars. As at December 31, 2022, the effect on net loss and comprehensive loss of a hypothetical change of 10% between the U.S. and Canadian dollars and between the U.S. and Singapore dollars would not be material. The Company has not entered into any foreign currency contracts to mitigate risk.

Income taxes

Income taxes	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Income taxes	11. Income taxes The provision for income taxes differs from the result that would be obtained by applying the statutory tax rate of 21% (2021 and 2020 – 21%) to income (loss) before income taxes. The difference results from the following items: Scheduled of income tax benefit Year Ended December 31, 2022 Year Ended December 31, 2021 Year Ended December 31, 2020 Computed expected benefit of income taxes $ (2,229,950 ) $ (1,773,096 ) $ (1,242,363 ) Share-based compensation and permanent differences 1,220,577 925,449 593,885 Non-deductible interest expense 364,680 334,556 79,418 Expiry of tax credits 525,830 773,050 929,432 True up of prior year balances (30,092 ) 99,348 1,214,608 Increase (decrease) in valuation allowance 148,955 (359,307 ) (1,574,980 ) Income tax provision $ — $ — $ — The components of the net deferred income tax asset, the statutory tax rate and the amount of the valuation allowance are as follows: Scheduled of net deferred income tax asset Year Ended December 31, 2022 Year Ended December 31, 2021 Year Ended December 31, 2020 Net operating loss carried forward $ 36,124,160 $ 35,414,853 $ 37,125,837 Tax rate 21 % 21 % 21 % Deferred income tax assets 7,586,074 7,437,119 7,796,426 Valuation allowance (7,586,074 ) (7,437,119 ) (7,796,426 ) Net deferred income tax asset $ — $ — $ — The potential benefit of the deferred income tax asset has not been recognized in these consolidated financial statements since it cannot be assured that it is more likely than not that such benefit will be utilized in future years. The Company believes that the available objective evidence creates sufficient uncertainty regarding the realizability of the deferred income tax assets such that a full valuation allowance has been recorded. The operating losses amounting to $35,192,000 for utilization in the United States, $930,000 for utilization in Singapore, $2,000 for utilization in Canada, the respective jurisdictions where the losses were incurred, will expire between 2023 and 2042 if they are not used. The following table lists the fiscal year in which the loss was incurred and the expiration date of the operating loss carry-forwards: Scheduled of operating loss carryforward Fiscal Year United States $ Singapore $ Canada $ Total $ Expiry Date 2003 2,776,000 — — 2,776,000 2023 2004 1,251,000 — — 1,251,000 2024 2005 1,304,000 — — 1,304,000 2025 2006 1,532,000 — — 1,532,000 2026 2007 1,480,000 — — 1,480,000 2027 2008 1,600,000 — — 1,600,000 2028 2009 1,723,000 — — 1,723,000 2029 2010 823,000 — — 823,000 2030 2011 1,747,000 — — 1,747,000 2031 2012 1,638,000 — — 1,638,000 2032 2013 1,403,000 — — 1,403,000 2033 2014 2,595,000 — — 2,595,000 2034 2015 1,619,000 — — 1,619,000 2035 2016 1,171,000 — — 1,171,000 2036 2017 928,000 — — 928,000 2037 2018 720,000 — — 720,000 2038 2019 3,921,000 — — 3,921,000 2039 2020 2,236,000 — — 2,236,000 2040 2021 2,400,000 187,000 — 2,587,000 2041 2022 2,325,000 743,000 2,000 3,070,000 2042 Total 35,192,000 930,000 2,000 36,124,000

Operating segments

Operating segments	12 Months Ended
	Dec. 31, 2022
Segment Reporting [Abstract]
Operating segments	12. Operating segments The Company has one operating segment, development of diabetes hardware and software. The Company’s geographical segments are summarized as follows: Schedule of Operating Segments December 31, 2022 December 31, 2021 Current and Total Assets Other $ 10,481 $ 9,547 Singapore 154,458 110,527 United States 212,350 73,143 $ 377,289 $ 193,217 Year Ended December 31, 2022 Year Ended December 31, 2021 Year Ended December 31, 2020 Revenue Singapore $ 2,367 $ 7,468 $ — $ 2,367 $ 7,468 $ — Net Loss Other $ (2,585 ) $ (36 ) $ — Singapore (1,693,916 ) (195,308 ) — United States (8,922,308 ) (8,247,971 ) (5,916,017 ) $ (10,618,809 ) $ (8,443,315 ) $ (5,916,017 )

Supplemental information with r

Supplemental information with respect to cash flows	12 Months Ended
	Dec. 31, 2022
Supplemental Cash Flow Elements [Abstract]
Supplemental information with respect to cash flows	13. Supplemental information with respect to cash flows Scheduled of cash flows information Year Ended December 31, 2022 Year Ended December 31, 2021 Year Ended December 31, 2020 Ordinary shares issued to retire accounts payable (note 6(b)(ii)) $ 125,000 $ 194,186 $ 60,000 Ordinary shares issued to retire interest payable and promissory notes payable $ — $ 23,000 $ 2,318,542 Ordinary shares issued to retire line of credit $ — $ — $ 9,681,458 Reclassification of additional paid-in capital on exercise of stock options $ — $ 41,271 $ — Additional paid-in capital on KWC loan payable (note 4(d)) $ 113,912 $ — $ —

Subsequent events

Subsequent events	12 Months Ended
	Dec. 31, 2022
Subsequent Events [Abstract]
Subsequent events	14. Subsequent events a) In early 2023, the Company collected proceeds of $160,000 in relation to the delivery of GluCurve Pet CGM units in December 2022. These GluCurve Pet CGM units utilized first generation CGM hardware provided by a third party. A portion of the CGM hardware supplied to the Company did not meet the GluCurve Pet CGM specifications for the end users. Accordingly, the Company will provide either refunds or replacement CGM hardware units to its distributor for those units which did not meet the GluCurve Pet CGM specifications. The Company is working with its supplier on a warranty claim for those CGM hardware units which did not meet specifications. The Company is evaluating options to launch the GluCurve Pet CGM with second generation CGM hardware. b) On January 25, 2023, the Company modified 20,500,000 options with an exercise price of $0.015 previously granted to a number of advisors and independent contractors by extending the expiry date from January 31, 2023 to December 31, 2025. c) On February 21, 2023, the Company: i. extended the commitment letters previously issued to two creditors who are relatives of the CEO of the Company offering them an aggregate 20,000,000 ordinary shares in exchange for the extinguishment of $1,584,000 (2021 - $1,540,000) in promissory notes and interest payable (note 8) from December 31, 2022 to December 31, 2023. iii. modified 80,000,000 options previously granted to a number of advisors and independent contractors by extending the vesting period under vesting terms, which have not been met, from December 31, 2022 and June 30, 2023 to December 31, 2023. The Company also modified 7,500,000 options previously granted to an independent contractor by amending the vesting wording. iv. cancelled 25,000,000 stock options exercisable at $0.05 per option related to the termination of certain contractors. v. granted an independent contractor the option to acquire 3,000,000 ordinary shares of the Company at a price of $0.05 per share until April 12, 2024. d) On March 9, 2023, the Company received warrant exercises to acquire an aggregate 12,000,000 ordinary shares at a price of $0.002 per share to be applied against interest payable to four individuals for an aggregate $24,000. As a result of the warrant exercises, the Company reclassified $1,440,063 from additional paid-in capital to share capital on exercise of warrants. e) The Company entered into shares for debt agreements with two creditors to issue an aggregate 7,500,000 ordinary shares at a weighted average price of $0.031 per share for an aggregated purchase price of $235,000 in exchange for the retirement of $170,000 of accounts payable and the prepayment of service fees of $65,000.

Significant accounting polici_2

Significant accounting policies (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Accounting treatment of the reincorporation	a) Accounting treatment of the reincorporation The Reincorporation Merger will be accounted for as a legal reorganization as there will be no change in control and there will be no change in the ultimate ownership interest, immediately before and after the transaction. Under U.S. GAAP, as issued by the Financial Accounting Standards Board, the Reincorporation Merger represents a non-substantive exchange and will be accounted for in a manner consistent with a transaction between entities of common control. The assets and liabilities in the consolidated financial statements after the Reincorporation Merger will be reflected at their historical value in the consolidated financial statements at the time of the Reincorporation Merger. In addition, the Reincorporation Merger will not impact the Company’s capitalization. The historical comparative figures of ALR Singapore will be those of ALR Nevada. Each share of common stock, par value of $0.001 per share, of ALR Nevada issued and outstanding immediately prior to the Effective Time converted into and became one newly issued, fully paid and non-assessable ordinary share, no par value, of ALR Singapore. The class of issued ordinary shares, which have identical rights, rank equally with one another. There is no concept of par value or authorized share capital under Singapore law. Certain prior year amounts have been reclassified for consistency with the current year presentation. The reclassification had no effect on the reported results of operations. An adjustment has been made to the Consolidated Balance Sheets and Consolidated Statements of Changes in Shareholders’ Deficit for fiscal years ended December 31, 2020 and 2021, to reclassify amounts related to prior year share issuances from additional paid-in capital to share capital.
Basis of consolidation	b) Basis of consolidation These consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries, ALR Nevada and ALR Canada. The Canadian subsidiary is currently inactive. All significant intercompany balances and transactions have been eliminated on consolidation.
Share-based compensation	c) Share-based compensation The Company follows the fair value method of accounting for share-based compensation. The Company estimates the fair value of share-based payment awards on the date of grant using an option pricing model. The value of the portion of the award that is ultimately expected to vest is recognized as an expense over the requisite service period in the Company’s consolidated financial statements. The Company estimates the fair value of the stock options using the Black-Scholes Option Pricing Model. The Black-Scholes Option Pricing Model requires the input of highly subjective assumptions, including the option’s expected life and the price volatility of the underlying stock.
Revenue recognition	d) Revenue recognition The Company’s primary source of revenue is from subscription fees for its Diabetes Solution. Customers are billed in advance of the start of their subscription and revenue is recognized ratably over each monthly subscription period. The Company is the principal in all its relationships where partners provide monitoring services as well as testing supplies, as the Company retains control over service delivery to its customers. Payments made to the partners, such as for marketing, where the price that the customer pays is established by the partners and is part of the subscription, are recognized as cost of revenue. The Company’s other source of revenue is from the sale of GluCurve Pet CGM units sold to its distributors. On November 23, 2022 the Company entered into a co-branded distribution agreement with Covetrus Inc. (the “ Distributor The Company’s products generally carry standard warranty terms provided by the manufacturer. However, in instances where the Company provide replacement units, the Company does not recognize revenue and the related cost of revenue until the replacement units are delivered.
Foreign currency translation	e) Foreign currency translation The presentation currency of the Company is the U.S. dollar. The functional currency of each of the parent company and its subsidiaries is measured using the currency of the primary economic environment in which that entity operates. The functional currency of ALR Nevada is the U.S. dollar, for ALR Canada, it is the Canadian dollar, and for the Company, the functional currency is the Singapore dollar (“ SGD Transactions and balances Foreign currency transactions are translated into the functional currency using the exchange rates prevailing at the date of the transaction. Foreign currency monetary items are translated at the year-end exchange rate. Non-monetary items measured at historical cost continue to be carried at the exchange rate at the date of the transaction. Non-monetary items measured at fair value are reported at the exchange rate at the date when fair values were determined. Exchange differences arising on the translation are recognized in profit or loss in the Consolidated Statements of Operations and Comprehensive Loss in the year in which they arise. Parent and subsidiary companies The financial results and position of foreign operations whose functional currency is different from the presentation currency are translated as follows: · Assets and liabilities are translated at year-end exchange rates prevailing at that reporting date; and · Income and expenses are translated at monthly average exchange rates during the year. Exchange differences arising on the translation of foreign operations are transferred directly to the Company’s exchange difference on translating foreign operations in the Consolidated Statements of Operations and Comprehensive Loss, and are reported as a separate component of shareholders’ deficit included in “Accumulated Other Comprehensive Income (Loss)”. These differences are recognized in profit or loss in the Consolidated Statement of Operations in the year in which they are disposed.
f) Income taxes	f) Income taxes Income taxes are accounted for under the asset and liability method. Deferred income tax assets and liabilities are recognized for the differences between the consolidated financial statement carrying amounts of existing assets and liabilities and their respective tax basis, and operating loss carry-forwards that are available to be carried forward to future years for tax purposes. Deferred income tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred income tax assets and liabilities as a result of a change in tax rates is recognized in income in the period that includes the enactment date. When it is not considered to be more likely than not that a deferred income tax asset will be realized, a valuation allowance is provided for the excess. The Company follows the accounting requirements associated with uncertainty in income taxes using the provisions of Financial Accounting Standards Board Accounting Standards Codification 740 Income Taxes
Use of estimates	g) Use of estimates The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements, the measurement of share-based compensation, the fair value of financial instruments, the fair value of loan payable, and the reported amounts of revenues and expenses during the reporting period. Management believes the estimates are reasonable; however, actual results could differ from those estimates.
Loss per share	h) Loss per share Basic loss per common share is calculated by dividing net loss by the weighted average number of common shares outstanding during the year. Diluted loss per common share is calculated by dividing the net loss by the sum of the weighted average number of common shares outstanding and the dilutive common equivalent shares outstanding during the year. Common equivalent shares consist of the shares issuable upon exercise of stock options and warrants calculated using the treasury stock method. Common equivalent shares are not included in the calculation of the weighted average number of shares outstanding for diluted loss per common share when the effect would be anti-dilutive.
Comprehensive income (loss)	i) Comprehensive income (loss) Comprehensive income (loss) is the overall change in the net assets of the Company for a period, other than changes attributable to transactions with stockholders. It is made up of net income (loss) and other comprehensive income (loss). Other comprehensive income (loss) consists of net income (loss) and other gains and losses affecting shareholders' equity that under U.S. GAAP are excluded from net income.
Fair value of financial instruments	j) Fair value of financial instruments The Company’s financial instruments include cash, accounts payable, promissory notes payable, interest payable, lines of credit and loan payable. The fair values of these financial instruments approximate their carrying values due to the relatively short periods to maturity, other than loans payable, which has been recognized using the effective interest rate method. For fair value measurement, U.S. GAAP establishes a three-tier hierarchy that prioritizes the inputs used in the valuation methodologies in measuring fair value: Level 1 — observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets. Level 2 — includes other inputs that are directly or indirectly observable in the marketplace. Level 3 — unobservable inputs that are supported by little or no market activity. Cash is measured at Level 1 inputs.
Recently adopted and issued accounting pronouncements	k) Recently adopted and issued accounting pronouncements Issued The Company has implemented all new accounting pronouncements that are in effect and may impact its consolidated financial statements. The Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its Consolidated Balance Sheet or Consolidated Statements of Operations and Comprehensive Loss.

Accounts payable and accrued _2

Accounts payable and accrued liabilities (Tables)	12 Months Ended
	Dec. 31, 2022
Payables and Accruals [Abstract]
Schedule of accounts payable and accrued liabilities	Schedule of accounts payable and accrued liabilities 2022 2021 Accounts payable $ 1,054,285 $ 806,059 Accrued liabilities 288,587 322,087 Deferred revenue — 2,400 $ 1,342,872 $ 1,130,546

Interest, advances, promissor_2

Interest, advances, promissory notes payable and loan payable (Tables)	12 Months Ended
	Dec. 31, 2022
Interest Advances Promissory Notes Payable And Loan Payable
Schedule of activity of promissory notes payable to related parties	Schedule of activity of promissory notes payable to related parties Promissory Notes Payable to Related Parties Carrying Value Balance, December 31, 2020 $ 3,031,966 Transferred from promissory notes payable pursuant to private transaction 10,000 Balance, December 31, 2021 3,041,966 Promissory notes received 405,350 Repayment of promissory notes (405,350 ) Transferred from promissory notes payable pursuant to private transaction 50,000 Balance, December 31, 2022 $ 3,091,966
Schedule of activity of promissory notes payable to related party	Schedule of activity of promissory notes payable to related party Promissory Notes Payable to Related Parties 2022 2021 Promissory notes payable to relatives of directors collateralized by a general security agreement over all the assets of the Company, past maturity: i. Interest at 1% per month $ 720,619 $ 720,619 ii. Interest at 1.25% per month 51,347 51,347 iii. Interest at the U.S. bank prime rate plus 1% 100,000 100,000 iv. Interest at 0.5% per month 695,000 695,000 Promissory notes payable, unsecured, to relatives of a director, bearing interest at 1% per month, past maturity 1,525,000 1,475,000 Total Promissory Notes Payable to Related Parties $ 3,091,966 $ 3,041,966
Schedule of activity of promissory notes payable to unrelated parties	Schedule of activity of promissory notes payable to unrelated parties Promissory Notes Payable to Unrelated Parties Carrying Value Balance, December 31, 2020 $ 2,254,353 Reclassified to interest payable (10,985 ) Extinguished through issuance of ordinary shares (note 6) (20,000 ) Transferred to promissory notes payable pursuant to private transaction (10,000 ) Balance, December 31, 2021 2,213,368 Promissory notes received 244,358 Repayment of promissory notes (244,358 ) Transferred to promissory notes payable pursuant to private transaction (50,000 ) Balance, December 31, 2022 $ 2,163,368
Schedule of activity of promissory notes payable to unrelated party	Schedule of activity of promissory notes payable to unrelated party Promissory Notes Payable to Unrelated Parties 2022 2021 Unsecured promissory notes payable to unrelated lenders, past maturity: i. Interest at 1% per month $ 1,317,456 $ 1,317,456 ii. Interest at 0.667% per month 425,000 425,000 iii. Interest at 0.625% per month 150,000 150,000 iv. Non-interest-bearing 270,912 270,912 Promissory notes payable, secured by a guarantee from the CEO, bearing interest at 1% per month, past maturity — 50,000 Total Promissory Notes Payable to Unrelated Parties $ 2,163,368 $ 2,213,368
Summary of interest payable activity	Summary of interest payable activity Interest Payable Carrying Value Balance, December 31, 2020 $ 3,575,326 Reclassified from promissory notes payable 10,985 Interest incurred on promissory notes payable 527,336 Interest payable retired through issuance of shares (3,000 ) Balance, December 31, 2021 4,110,647 Interest incurred on promissory notes payable 542,834 Transferred from lines of credit interest 9,250 Balance, December 31, 2022 $ 4,662,731
Schedule of Interest payable is due to related	Schedule of Interest payable is due to related Interest Payable 2022 2021 Related parties $ 1,534,006 $ 1,200,170 Unrelated parties 3,128,725 2,910,477 $ 4,662,731 $ 4,110,647

Lines of credit (Tables)

Lines of credit (Tables)	12 Months Ended
	Dec. 31, 2022
Lines Of Credit
Schedule of lines of credit activity	Schedule of lines of credit activity Lines of Credit Total Balance, December 31, 2020 $ 11,914,092 Advances received on lines of credit 1,149,279 Interest incurred on lines of credit 1,402,187 Repayment of interest on lines of credit (456,725 ) Balance, December 31, 2021 14,008,833 Advances received on lines of credit 727,986 Interest incurred on lines of credit 1,596,667 Interest transferred to promissory notes interest payable (9,250 ) Repayment of interest on lines of credit (496,081 ) Balance, December 31, 2022 $ 15,828,155
Schedule of lines of credit	Schedule of lines of credit Creditor Interest Rate Borrowing Limit Repayment Terms Principal Borrowed Accrued Interest Total Outstanding Security Purpose CEO 1 $ 10,300,000 Due on Demand $ 10,300,000 $ 2,136,330 $ 12,436,330 General Security over Assets General Corporate Requirements VP 1 4,000,000 Due on Demand 3,116,391 275,434 3,391,825 General Security over Assets General Corporate Requirements Total $ 14,300,000 $ 13,416,391 $ 2,411,764 $ 15,828,155 As of December 31, 2021, the Company has two lines of credit as follows: Creditor Interest Rate Borrowing Limit Repayment Terms Principal Borrowed Accrued Interest Total Outstanding Security Purpose CEO 1 $ 10,300,000 Due on Demand $ 10,220,700 $ 1,208,582 $ 11,429,282 General Security over Assets General Corporate Requirements VP 1 4,000,000 Due on Demand 2,467,705 111,846 2,579,551 General Security over Assets General Corporate Requirements Total $ 14,300,000 $ 12,688,405 $ 1,320,428 $ 14,008,833

Additional paid-in capital (Tab

Additional paid-in capital (Tables)	12 Months Ended
	Dec. 31, 2022
Additional Paid-in Capital
Schedule of share-based compensation, stock options, activity	Schedule of share-based compensation, stock options, activity Year Ended December 31, 2022 Year Ended December 31, 2021 Year Ended December 31, 2020 Number of Options Weighted Average Exercise Price Number of Options Weighted Average Exercise Price Number of Options Weighted Average Exercise Price Outstanding, beginning of year 5,497,001,500 0.006 5,362,701,500 0.004 5,236,401,500 $ 0.003 Granted 115,500,000 0.050 165,000,000 0.050 139,800,000 $ 0.047 Options exchanged for warrants upon Redomicile Merger (note 1) (5,200,501,500 ) (0.004 ) — — — $ — Exercised — — (800,000 ) (0.015 ) — $ — Cancelled (90,300,000 ) (0.040 ) (29,900,000 ) (0.034 ) (13,500,000 ) $ (0.034 ) Outstanding, end of year 321,700,000 0.043 5,497,001,500 0.006 5,362,701,500 $ 0.004 Exercisable, end of year 160,800,000 0.037 5,221,701,500 0.004 5,202,701,500 $ 0.003
Schedule of Options Outstanding	Schedule of Options Outstanding December 31, 2022 December 31, 2021 December 31, 2020 Expiry Date Options Exercise Price Intrinsic Value Options Exercise Price Intrinsic Value Options Exercise Price Intrinsic Value July 1, 2021 — $ — — — $ — — 4,365,001,300 $ 0.002 $ 0.069 November 27, 2022 — $ — — 5,600,000 $ 0.015 0.045 6,950,000 $ 0.015 $ 0.056 January 31, 2023 (note 14) 20,500,000 $ 0.015 0.050 40,500,000 $ 0.015 0.045 40,500,000 $ 0.015 $ 0.056 June 13, 2023 5,000,000 $ 0.015 0.050 5,000,000 $ 0.015 0.045 5,000,000 $ 0.015 $ 0.056 October 1, 2023 — $ — — — $ — — 300,000 $ 0.050 $ 0.021 February 3, 2024 — $ — — — $ — — 10,000,000 $ 0.035 $ 0.036 March 14, 2024 6,650,000 $ 0.035 0.030 6,650,000 $ 0.035 0.025 9,150,000 $ 0.035 $ 0.036 April 12, 2024 — $ — — 4,925,001,500 $ 0.002 0.058 560,000,200 $ 0.002 $ 0.069 April 12, 2024 3,350,000 $ 0.015 0.050 3,350,000 $ 0.015 0.045 3,900,000 $ 0.015 $ 0.056 April 12, 2024 200,000 $ 0.030 0.035 200,000 $ 0.030 0.030 200,000 $ 0.030 $ 0.041 May 6, 2024 13,000,000 $ 0.035 0.030 13,000,000 $ 0.035 0.025 13,000,000 $ 0.035 $ 0.036 May 17, 2024 57,000,000 $ 0.050 0.015 77,000,000 $ 0.050 0.010 62,000,000 $ 0.050 $ 0.021 May 17, 2024 19,400,000 $ 0.035 0.030 19,400,000 $ 0.035 0.025 25,400,000 $ 0.035 $ 0.036 June 17, 2024 — $ — — 5,000,000 $ 0.050 0.010 5,000,000 $ 0.050 $ 0.021 June 17, 2024 — $ — — — $ — — 5,000,000 $ 0.035 $ 0.036 August 16, 2024 — $ — — 2,500,000 $ 0.050 0.010 2,500,000 $ 0.050 $ 0.021 September 6, 2024 — $ — — 1,000,000 $ 0.050 0.010 1,000,000 $ 0.050 $ 0.021 September 17, 2024 — $ — — — $ — — 5,000,000 $ 0.035 $ 0.036 October 3, 2024 3,500,000 $ 0.035 0.030 3,500,000 $ 0.035 0.025 3,500,000 $ 0.035 $ 0.036 October 24, 2024 2,000,000 $ 0.035 0.030 2,000,000 $ 0.035 0.025 2,000,000 $ 0.035 $ 0.036 December 11, 2024 — $ — — 120,000,000 $ 0.015 0.045 120,000,000 $ 0.015 $ 0.056 April 1, 2025 10,000,000 $ 0.035 0.030 10,000,000 $ 0.035 0.025 10,000,000 $ 0.035 $ 0.036 May 31, 2025 10,000,000 $ 0.035 0.030 20,000,000 $ 0.035 0.025 20,000,000 $ 0.035 $ 0.036 May 31, 2025 57,300,000 $ 0.050 0.015 87,300,000 $ 0.050 0.010 87,300,000 $ 0.050 $ 0.021 December 31, 2025 5,300,000 $ 0.015 0.050 — $ — — — $ — $ — December 31, 2025 56,500,000 $ 0.050 0.015 56,500,000 $ 0.050 0.010 — $ — $ — June 30, 2026 26,000,000 $ 0.050 0.015 26,000,000 $ 0.050 0.010 — $ — $ — September 30, 2026 16,000,000 $ 0.050 0.015 17,500,000 $ 0.050 0.010 — $ — $ — December 31, 2026 10,000,000 $ 0.050 0.015 50,000,000 $ 0.050 0.010 — $ — $ — Total 321,700,000 $ 0.043 0.022 5,497,001,500 $ 0.006 0.054 5,362,701,500 $ 0.004 $ 0.066 Weighted Average Remaining Contractual Life 2.21 2.37 1.05
Schedule of Fair Value of Stock Options Granted-Allocation	Schedule of Fair Value of Stock Options Granted-Allocation December 31, 2022 December 31, 2021 December 31, 2020 Interest expense $ 4,004,906 $ 3,425,120 $ — Product development expense 227,338 222,178 1,156,195 Professional expense 38,614 169,382 741,564 Selling, general and administration expenses 1,499,322 586,538 930,258 $ 5,770,180 $ 4,403,218 $ 2,828,017
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions	Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions December 31, 2022 December 31, 2021 December 31, 2020 Risk-free interest rate 3.05 % 0.87 % 0.20 % Expected life (years) 4.5 4.8 4.6 Expected dividends 0 % 0 % 0 % Expected volatility 123 % 278 % 312 % Forfeiture rate 0 % 0 % 0 %
Summary of warrant activity	Summary of warrant activity Year Ended December 31, 2022 Years Ended December 31, 2021 and 2020 Number of Options Weighted Average Exercise Price Number of Options Weighted Average Exercise Price Outstanding, beginning of year - - - $- Options exchanged for warrants (note 1) 5,200,501,500 0.004 — $ — Outstanding, end of year 5,200,501,500 0.004 — $ — Exercisable, end of year 5,200,501,500 0.004 — $ —
Schedule Warrants Outstanding	Schedule Warrants Outstanding December 31, 2022 December 31, 2021 and 2020 Expiry Date Warrants Exercise Price Intrinsic Value Warrants Exercise Price Intrinsic Value April 12, 2024 4,925,001,500 $ 0.002 0.063 — $ — $ — December 11, 2024 120,000,000 $ 0.015 0.050 — $ — $ — December 31, 2026 155,500,000 $ 0.050 0.015 — $ — $ — Total 5,200,501,500 $ 0.004 0.061 — $ — $ — Weighted Average Remaining Contractual Life 1.38 —

Related party transactions an_2

Related party transactions and balances (Tables)	12 Months Ended
	Dec. 31, 2022
Related Party Transactions [Abstract]
Schedule of related party transactions	Schedule of related party transactions Year Ended December 31, 2022 Year Ended December 31, 2021 Year Ended December 31, 2020 Related party transactions included within interest expense: Interest expense on promissory notes issued to relatives of the CEO of the Company $ 324,586 $ 316,504 $ 315,926 Interest expenses on loan payable to a company controlled by the VP and immediate family members $ 23,315 $ — $ — Borrowing costs (recorded in interest expense) on loan payable to a company controlled by the VP and immediate family members $ 72,834 $ — $ — Interest expense on lines of credit payable to the CEO and the VP of the Company $ 1,596,667 $ 1,402,187 $ 1,464,077 Interest expense related to the grant and/or the modification of stock options held by the CEO and the VP of the Company related to financing provided $ 4,004,906 $ 1,287,834 $ — Interest expense related to stock options granted to the VP of the Company related to the increase of the borrowing limit of a line of credit $ — $ 2,137,286 $ — Related party transactions included within selling, general and administration expenses: Consulting fees to the CEO of the Company accrued on the line of credit available to the Company $ 124,800 $ 249,600 $ 249,600 Salary and bonus paid to the CEO of the Company $ 274,800 $ — $ — Bonus to a director of the Company settled with issuance of ordinary shares $ 40,000 $ — $ — Salary for services to the VP of the Company $ 43,532 $ 33,427 $ — Salary for services as Secretary and Chief Legal Counsel of the Company $ 8,706 $ — $ — Selling, general and administration expense related to stock options granted to the Chief Legal Counsel of the Company $ 304,291 $ — $ — Loss on settlement of debt to a relative of the CEO of the Company $ — $ 16,800 $ — Rent paid to a company controlled by the VP and immediate family members $ 20,206 $ 24,390 $ — Stock options granted to a member of the Board of Directors of the Company $ — $ 304,692 $ —

Income taxes (Tables)

Income taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Scheduled of income tax benefit	Scheduled of income tax benefit Year Ended December 31, 2022 Year Ended December 31, 2021 Year Ended December 31, 2020 Computed expected benefit of income taxes $ (2,229,950 ) $ (1,773,096 ) $ (1,242,363 ) Share-based compensation and permanent differences 1,220,577 925,449 593,885 Non-deductible interest expense 364,680 334,556 79,418 Expiry of tax credits 525,830 773,050 929,432 True up of prior year balances (30,092 ) 99,348 1,214,608 Increase (decrease) in valuation allowance 148,955 (359,307 ) (1,574,980 ) Income tax provision $ — $ — $ —
Scheduled of net deferred income tax asset	Scheduled of net deferred income tax asset Year Ended December 31, 2022 Year Ended December 31, 2021 Year Ended December 31, 2020 Net operating loss carried forward $ 36,124,160 $ 35,414,853 $ 37,125,837 Tax rate 21 % 21 % 21 % Deferred income tax assets 7,586,074 7,437,119 7,796,426 Valuation allowance (7,586,074 ) (7,437,119 ) (7,796,426 ) Net deferred income tax asset $ — $ — $ —
Scheduled of operating loss carryforward	Scheduled of operating loss carryforward Fiscal Year United States $ Singapore $ Canada $ Total $ Expiry Date 2003 2,776,000 — — 2,776,000 2023 2004 1,251,000 — — 1,251,000 2024 2005 1,304,000 — — 1,304,000 2025 2006 1,532,000 — — 1,532,000 2026 2007 1,480,000 — — 1,480,000 2027 2008 1,600,000 — — 1,600,000 2028 2009 1,723,000 — — 1,723,000 2029 2010 823,000 — — 823,000 2030 2011 1,747,000 — — 1,747,000 2031 2012 1,638,000 — — 1,638,000 2032 2013 1,403,000 — — 1,403,000 2033 2014 2,595,000 — — 2,595,000 2034 2015 1,619,000 — — 1,619,000 2035 2016 1,171,000 — — 1,171,000 2036 2017 928,000 — — 928,000 2037 2018 720,000 — — 720,000 2038 2019 3,921,000 — — 3,921,000 2039 2020 2,236,000 — — 2,236,000 2040 2021 2,400,000 187,000 — 2,587,000 2041 2022 2,325,000 743,000 2,000 3,070,000 2042 Total 35,192,000 930,000 2,000 36,124,000

Operating segments (Tables)

Operating segments (Tables)	12 Months Ended
	Dec. 31, 2022
Segment Reporting [Abstract]
Schedule of Operating Segments	Schedule of Operating Segments December 31, 2022 December 31, 2021 Current and Total Assets Other $ 10,481 $ 9,547 Singapore 154,458 110,527 United States 212,350 73,143 $ 377,289 $ 193,217 Year Ended December 31, 2022 Year Ended December 31, 2021 Year Ended December 31, 2020 Revenue Singapore $ 2,367 $ 7,468 $ — $ 2,367 $ 7,468 $ — Net Loss Other $ (2,585 ) $ (36 ) $ — Singapore (1,693,916 ) (195,308 ) — United States (8,922,308 ) (8,247,971 ) (5,916,017 ) $ (10,618,809 ) $ (8,443,315 ) $ (5,916,017 )

Supplemental information with_2

Supplemental information with respect to cash flows (Tables)	12 Months Ended
	Dec. 31, 2022
Supplemental Cash Flow Elements [Abstract]
Scheduled of cash flows information	Scheduled of cash flows information Year Ended December 31, 2022 Year Ended December 31, 2021 Year Ended December 31, 2020 Ordinary shares issued to retire accounts payable (note 6(b)(ii)) $ 125,000 $ 194,186 $ 60,000 Ordinary shares issued to retire interest payable and promissory notes payable $ — $ 23,000 $ 2,318,542 Ordinary shares issued to retire line of credit $ — $ — $ 9,681,458 Reclassification of additional paid-in capital on exercise of stock options $ — $ 41,271 $ — Additional paid-in capital on KWC loan payable (note 4(d)) $ 113,912 $ — $ —

Accounts payable and accrued _3

Accounts payable and accrued liabilities (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Payables and Accruals [Abstract]
Accounts payable	$ 1,054,285	$ 806,059
Accrued liabilities	288,587	322,087
Deferred revenue		2,400
	$ 1,342,872	$ 1,130,546

Interest, advances, promissor_3

Interest, advances, promissory notes payable and loan payable (Details)	12 Months Ended
	Dec. 31, 2022 USD ($)
Interest Advances Promissory Notes Payable And Loan Payable
Beginning balance	$ 3,041,966
Ending balance	3,091,966
Promissory notes received	405,350
Repayment of promissory notes	(405,350)
Transferred from promissory notes payable pursuant to private transaction	50,000
Balance, December 31, 2020 and 2021
Loan proceeds received (S$2,500,000)	1,779,250
Proceeds allocated to additional paid-in capital as benefit	(113,912)
Accreted interest on loan	23,315
Borrowing cost (recorded in interest expense)	72,834
Foreign exchange adjustment	81,495
Balance, December 31, 2022	$ 1,842,982

Interest, advances, promissor_4

Interest, advances, promissory notes payable and loan payable (Details1) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Short-Term Debt [Line Items]
Notes payable	$ 3,091,966	$ 3,041,966
Interest One Percent [Member]
Short-Term Debt [Line Items]
Notes payable	720,619	720,619
Interest One Two Five Percent [Member]
Short-Term Debt [Line Items]
Notes payable	51,347	51,347
Interest One Percent U S B Ank [Member]
Short-Term Debt [Line Items]
Notes payable	100,000	100,000
Interest Zero Five Percent [Member]
Short-Term Debt [Line Items]
Notes payable	695,000	695,000
Interest Promissory One Percent [Member]
Short-Term Debt [Line Items]
Notes payable	$ 1,525,000	$ 1,475,000

Interest, advances, promissor_5

Interest, advances, promissory notes payable and loan payable (Details 2) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Interest Advances Promissory Notes Payable And Loan Payable
Promissory Notes Payable to Unrelated Parties		$ 2,254,353
Reclassified to interest payable		(10,985)
Extinguished through issuance of ordinary shares		(20,000)
Transferred to promissory notes payable pursuant to private transaction		$ (10,000)
[custom:PromissoryNotesPayableUnrelatedPartiesBegining]	$ 2,213,368
Promissory notes received	244,358
Repayment of promissory notes	(244,358)
Transferred to promissory notes payable pursuant to private transaction Payable	(50,000)
[custom:PromissoryNotesPayableUnrelatedPartiesEnding]	$ 2,163,368

Interest, advances, promissor_6

Interest, advances, promissory notes payable and loan payable (Details 3) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Short-Term Debt [Line Items]
Promissory note payable	$ 2,163,368	$ 2,213,368
Interest One Percent [Member]
Short-Term Debt [Line Items]
Promissory note payable	1,317,456	1,317,456
Interest Zero Six Six Seven Percent [Member]
Short-Term Debt [Line Items]
Promissory note payable	425,000	425,000
Interest Zero Six Two Five [Member]
Short-Term Debt [Line Items]
Promissory note payable	150,000	150,000
Non Interest Bearing [Member]
Short-Term Debt [Line Items]
Promissory note payable	270,912	270,912
Interest Promissory One Percent [Member]
Short-Term Debt [Line Items]
Promissory note payable		$ 50,000

Interest, advances, promissor_7

Interest, advances, promissory notes payable and loan payable (Details 4) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Interest Advances Promissory Notes Payable And Loan Payable
Interest Payable begining balance	$ 4,110,647	$ 3,575,326
Reclassified from promissory notes payable		10,985
Interest incurred on promissory notes payable	542,834	527,336
Interest payable retired through issuance of shares		(3,000)
Transferred from lines of credit interest	9,250
Interest Payable begining balance	$ 4,662,731	$ 4,110,647

Interest, advances, promissor_8

Interest, advances, promissory notes payable and loan payable (Details 5) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Interest Advances Promissory Notes Payable And Loan Payable
Related parties	$ 1,534,006	$ 1,200,170
Unrelated parties	3,128,725	2,910,477
Interest Payable	$ 4,662,731	$ 4,110,647

Lines of credit (Details)

Lines of credit (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Line of Credit Facility [Line Items]
Beginning balance of Line credit	$ 14,008,833	$ 11,914,092
Advances received on lines of credit	727,986	1,149,279
Interest incurred on lines of credit	1,596,667	1,402,187
Repayment of interest on lines of credit	(496,081)	(456,725)
Interest transferred to promissory notes interest payable	(9,250)
Ending balance of Line of credit	15,828,155	14,008,833	$ 11,914,092
Borrowing limit	14,300,000	14,300,000
Principal Borrowed	13,416,391	12,688,405
Accured Interest	2,411,764	1,320,428
Total Outstanding	15,828,155	14,008,833
Chairman And C E O [Member]
Line of Credit Facility [Line Items]
Borrowing limit	10,300,000	10,300,000
Principal Borrowed	10,300,000	10,220,700
Accured Interest	2,136,330	1,208,582
Total Outstanding	12,436,330	11,429,282
V P [Member]
Line of Credit Facility [Line Items]
Borrowing limit	4,000,000	4,000,000
Principal Borrowed	3,116,391	2,467,705
Accured Interest	275,434	111,846
Total Outstanding	$ 3,391,825	$ 2,579,551
Chairman And C E O [Member]
Line of Credit Facility [Line Items]
Interest Rate	100%	100%
V P [Member]
Line of Credit Facility [Line Items]
Interest Rate	100%	100%

Additional paid-in capital (Det

Additional paid-in capital (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Additional Paid-in Capital
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number, Beginning Balance	5,497,001,500	5,362,701,500	5,236,401,500
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Beginning Balance	$ 0.006	$ 0.004	$ 0.003
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Granted	115,500,000	165,000,000	139,800,000
Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Grants in Period, Weighted Average Exercise Price	$ 0.050		$ 0.047
Options exchanged for warrants upon Redomicile Merger	(5,200,501,500)
Options exchanged for warrants upon Redomicile MergerWeightageAverage	$ (0.004)
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Exercised		(800,000)
Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Expirations in Period, Weighted Average Exercise Price		$ (0.015)
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Forfeitures	(90,300,000)	(29,900,000)	(13,500,000)
Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price	$ (0.040)	$ (0.034)	$ (0.034)
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number, Ending Balance	321,700,000	5,497,001,500	5,362,701,500
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Ending Balance	$ 0.043	$ 0.006	$ 0.004
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Period Increase (Decrease)	160,800,000	5,221,701,500	5,202,701,500
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Forfeitures and Expirations in Period, Weighted Average Exercise Price	$ 0.037	$ 0.004	$ 0.003

Additional paid-in capital (D_2

Additional paid-in capital (Details 1) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Offsetting Assets [Line Items]
Options	321,700,000	5,497,001,500	5,362,701,500
Exercise Price	$ 0.043	$ 0.006	$ 0.004
Intrinsic Value	$ 0.022	$ 0.054	$ 0.066
Weighted Average Remaining Contractual Life	2 years 2 months 15 days	2 years 4 months 13 days	1 year 18 days
Options 1 [Member]
Offsetting Assets [Line Items]
Options			4,365,001,300
Exercise Price			$ 0.002
Intrinsic Value			$ 0.069
Options 2 [Member]
Offsetting Assets [Line Items]
Options		5,600,000	6,950,000
Exercise Price		$ 0.015	$ 0.015
Intrinsic Value		$ 0.045	$ 0.056
Options 3 [Member]
Offsetting Assets [Line Items]
Options	20,500,000	40,500,000	40,500,000
Exercise Price	$ 0.015	$ 0.015	$ 0.015
Intrinsic Value	$ 0.050	$ 0.045	$ 0.056
Options 4 [Member]
Offsetting Assets [Line Items]
Options	5,000,000	5,000,000	5,000,000
Exercise Price	$ 0.015	$ 0.015	$ 0.015
Intrinsic Value	$ 0.050	$ 0.045	$ 0.056
Options 5 [Member]
Offsetting Assets [Line Items]
Options			300,000
Exercise Price			$ 0.050
Intrinsic Value			$ 0.021
Options 6 [Member]
Offsetting Assets [Line Items]
Options			10,000,000
Exercise Price			$ 0.035
Intrinsic Value			$ 0.036
Options 7 [Member]
Offsetting Assets [Line Items]
Options	6,650,000	6,650,000	9,150,000
Exercise Price	$ 0.035	$ 0.035	$ 0.035
Intrinsic Value	$ 0.030	$ 0.025	$ 0.036
Options 8 [Member]
Offsetting Assets [Line Items]
Options		4,925,001,500	560,000,200
Exercise Price		$ 0.002	$ 0.002
Intrinsic Value		$ 0.058	$ 0.069
Options 9 [Member]
Offsetting Assets [Line Items]
Options	3,350,000	3,350,000	3,900,000
Exercise Price	$ 0.015	$ 0.015	$ 0.015
Intrinsic Value	$ 0.050	$ 0.045	$ 0.056
Options 10 [Member]
Offsetting Assets [Line Items]
Options	200,000	200,000	200,000
Exercise Price	$ 0.030	$ 0.030	$ 0.030
Intrinsic Value	$ 0.035	$ 0.030	$ 0.041
Options 11 [Member]
Offsetting Assets [Line Items]
Options	13,000,000	13,000,000	13,000,000
Exercise Price	$ 0.035	$ 0.035	$ 0.035
Intrinsic Value	$ 0.030	$ 0.025	$ 0.036
Options 12 [Member]
Offsetting Assets [Line Items]
Options	57,000,000	77,000,000	62,000,000
Exercise Price	$ 0.050	$ 0.050	$ 0.050
Intrinsic Value	$ 0.015	$ 0.010	$ 0.021
Options 13 [Member]
Offsetting Assets [Line Items]
Options	19,400,000	19,400,000	25,400,000
Exercise Price	$ 0.035	$ 0.035	$ 0.035
Intrinsic Value	$ 0.030	$ 0.025	$ 0.036
Options 14 [Member]
Offsetting Assets [Line Items]
Options		5,000,000	5,000,000
Exercise Price		$ 0.050	$ 0.050
Intrinsic Value		$ 0.010	$ 0.021
Options 15 [Member]
Offsetting Assets [Line Items]
Options			5,000,000
Exercise Price			$ 0.035
Intrinsic Value			$ 0.036
Options 16 [Member]
Offsetting Assets [Line Items]
Options		2,500,000	2,500,000
Exercise Price		$ 0.050	$ 0.050
Intrinsic Value		$ 0.010	$ 0.021
Options 17 [Member]
Offsetting Assets [Line Items]
Options		1,000,000	1,000,000
Exercise Price		$ 0.050	$ 0.050
Intrinsic Value		$ 0.010	$ 0.021
Options 18 [Member]
Offsetting Assets [Line Items]
Options			5,000,000
Exercise Price			$ 0.035
Intrinsic Value			$ 0.036
Options 19 [Member]
Offsetting Assets [Line Items]
Options	3,500,000	3,500,000	3,500,000
Exercise Price	$ 0.035	$ 0.035	$ 0.035
Intrinsic Value	$ 0.030	$ 0.025	$ 0.036
Options 20 [Member]
Offsetting Assets [Line Items]
Options	2,000,000	2,000,000	2,000,000
Exercise Price	$ 0.035	$ 0.035	$ 0.035
Intrinsic Value	$ 0.030	$ 0.025	$ 0.036
Options 21 [Member]
Offsetting Assets [Line Items]
Options		120,000,000	120,000,000
Exercise Price		$ 0.015	$ 0.015
Intrinsic Value		$ 0.045	$ 0.056
Options 22 [Member]
Offsetting Assets [Line Items]
Options	10,000,000	10,000,000	10,000,000
Exercise Price	$ 0.035	$ 0.035	$ 0.035
Intrinsic Value	$ 0.030	$ 0.025	$ 0.036
Options 23 [Member]
Offsetting Assets [Line Items]
Options	10,000,000	20,000,000	20,000,000
Exercise Price	$ 0.035	$ 0.035	$ 0.035
Intrinsic Value	$ 0.030	$ 0.025	$ 0.036
Options 24 [Member]
Offsetting Assets [Line Items]
Options	57,300,000	87,300,000	87,300,000
Exercise Price	$ 0.050	$ 0.050	$ 0.050
Intrinsic Value	$ 0.015	$ 0.010	$ 0.021
Options 25 [Member]
Offsetting Assets [Line Items]
Options	5,300,000
Exercise Price	$ 0.015
Intrinsic Value	$ 0.050
Options 26 [Member]
Offsetting Assets [Line Items]
Options	56,500,000	56,500,000
Exercise Price	$ 0.050	$ 0.050
Intrinsic Value	$ 0.015	$ 0.010
Options 27 [Member]
Offsetting Assets [Line Items]
Options	26,000,000	26,000,000
Exercise Price	$ 0.050	$ 0.050
Intrinsic Value	$ 0.015	$ 0.010
Options 28 [Member]
Offsetting Assets [Line Items]
Options	16,000,000	17,500,000
Exercise Price	$ 0.050	$ 0.050
Intrinsic Value	$ 0.015	$ 0.010
Options 29 [Member]
Offsetting Assets [Line Items]
Options	10,000,000	50,000,000
Exercise Price	$ 0.050	$ 0.050
Intrinsic Value	$ 0.015	$ 0.010

Additional paid-in capital (D_3

Additional paid-in capital (Details 2) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Additional Paid-in Capital
Interest expense	$ 4,004,906	$ 3,425,120
Product development expense	227,338	222,178	1,156,195
Professional expense	38,614	169,382	741,564
Selling, general and administration expenses	1,499,322	586,538	930,258
	$ 5,770,180	$ 4,403,218	$ 2,828,017

Additional paid-in capital (D_4

Additional paid-in capital (Details 3)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Additional Paid-in Capital
Risk-free interest rate	3.05%	0.87%	0.20%
Expected life (years)
Expected dividends	0%	0%	0%
Expected volatility	123%	278%	312%
Forfeiture rate	0%	0%	0%

Additional paid-in capital (D_5

Additional paid-in capital (Details 4) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Additional Paid-in Capital
Warrants
Weighted Average Exercise Price
Options exchanged for warrants	5,200,501,500
Weighted Average Exercise Price Warrants	$ 0.004
Warrants	5,200,501,500
Weighted Average Exercise Price Ending	$ 0.004
Warrants exercisable	5,200,501,500
[custom:WeightedAverageExercisePriceExercisableEndings]	$ 0.004

Additional paid-in capital (D_6

Additional paid-in capital (Details 5) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Warrants	5,200,501,500
Exercise price	$ 0.004
Intrinsic Value	$ 0.061
April Twelve Two Thousand Twenty Four [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Warrants	4,925,001,500
Exercise price	$ 0.002
Intrinsic Value	$ 0.063
December Two Thousand Twenty Four [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Warrants	120,000,000
Exercise price	$ 0.015
Intrinsic Value	$ 0.050
December Thirty One Two Thousand Twenty Four [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Warrants	155,500,000
Exercise price	$ 0.050
Intrinsic Value	$ 0.015

Related party transactions an_3

Related party transactions and balances (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Related Party Transactions [Abstract]
Interest expense on promissory notes issued to relatives of the CEO of the Company	$ 324,586	$ 316,504	$ 315,926
Interest expenses on loan payable to a company controlled by the VP and immediate family members	23,315
Borrowing costs (recorded in interest expense) on loan payable to a company controlled by the VP and immediate family members	72,834
Interest expense on lines of credit payable to the CEO and the VP of the Company	1,596,667	1,402,187	1,464,077
Interest expense related to the grant and/or the modification of stock options held by the CEO and the VP of the Company related to financing provided	4,004,906	1,287,834
Interest expense related to stock options granted to the VP of the Company related to the increase of the borrowing limit of a line of credit		2,137,286
Consulting fees to the CEO of the Company accrued on the line of credit available to the Company	124,800	249,600	249,600
Salary and bonus paid to the CEO of the Company	274,800
Bonus to a director of the Company settled with issuance of ordinary shares	40,000
Salary for services to the VP of the Company	43,532	33,427
Salary for services as Secretary and Chief Legal Counsel of the Company	8,706
Selling, general and administration expense related to stock options granted to the Chief Legal Counsel of the Company	304,291
Loss on settlement of debt to a relative of the CEO of the Company		16,800
Rent paid to a company controlled by the VP and immediate family members	20,206	24,390
Stock options granted to a member of the Board of Directors of the Company		$ 304,692

Income taxes (Details)

Income taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Computed expected benefit of income taxes	$ (2,229,950)	$ (1,773,096)	$ (1,242,363)
Share-based compensation and permanent differences	1,220,577	925,449	593,885
Non-deductible interest expense	364,680	334,556	79,418
Expiry of tax credits	525,830	773,050	929,432
True up of prior year balances	(30,092)	99,348	1,214,608
Increase (decrease) in valuation allowance	148,955	(359,307)	(1,574,980)
Income tax provision

Income taxes (Details 1)

Income taxes (Details 1) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Net operating loss carried forward	$ 36,124,160	$ 35,414,853	$ 37,125,837
Tax rate	21%	21%	21%
Deferred income tax assets	$ 7,586,074	$ 7,437,119	$ 7,796,426
Valuation allowance	(7,586,074)	(7,437,119)	(7,796,426)
Net deferred income tax asset

Income taxes (Details 2)

Income taxes (Details 2)	Dec. 31, 2022 USD ($)
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	$ 36,124,000
UNITED STATES
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	35,192,000
SINGAPORE
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	930,000
CANADA
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	2,000
Two Thousand Three [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	2,776,000
Two Thousand Three [Member] | UNITED STATES
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	2,776,000
Two Thousand Four [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	1,251,000
Two Thousand Four [Member] | UNITED STATES
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	1,251,000
Two Thousand Five [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	1,304,000
Two Thousand Five [Member] | UNITED STATES
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	1,304,000
Two Thousand Six [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	1,532,000
Two Thousand Six [Member] | UNITED STATES
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	1,532,000
Two Thousand Seven [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	1,480,000
Two Thousand Seven [Member] | UNITED STATES
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	1,480,000
Two Thousand Eight [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	1,600,000
Two Thousand Eight [Member] | UNITED STATES
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	1,600,000
Two Thousand Nine [Member] | UNITED STATES
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	1,723,000
Two Thousand Nine [Member] | United State [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	1,723,000
Two Thousand Ten [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	823,000
Two Thousand Ten [Member] | UNITED STATES
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	823,000
Two Thousand Eleven [Member] | UNITED STATES
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	1,747,000
Two Thousand Eleven [Member] | United State [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	1,747,000
Two Thousand Twelve [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	1,638,000
Two Thousand Twelve [Member] | UNITED STATES
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	1,638,000
Two Thousand Thriteen [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	1,403,000
Two Thousand Thriteen [Member] | UNITED STATES
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	1,403,000
Two Thousand Fourteen [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	2,595,000
Two Thousand Fourteen [Member] | UNITED STATES
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	2,595,000
Two Thousand Fifteen [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	1,619,000
Two Thousand Fifteen [Member] | UNITED STATES
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	1,619,000
Two Thousand Sixteen [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	1,171,000
Two Thousand Sixteen [Member] | UNITED STATES
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	1,171,000
Two Thousand Seventeen [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	928,000
Two Thousand Seventeen [Member] | UNITED STATES
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	928,000
Two Thousand Eighteen [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	720,000
Two Thousand Eighteen [Member] | UNITED STATES
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	720,000
Two Thousand Ninteen [Member] | UNITED STATES
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	3,921,000
Two Thousand Ninteen [Member] | United State [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	3,921,000
Two Thousand Twenty [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	2,236,000
Two Thousand Twenty [Member] | UNITED STATES
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	2,236,000
Two Thousand Twenty [Member] | SINGAPORE
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	187,000
Two Thousand Twenty One [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	2,587,000
Two Thousand Twenty One [Member] | UNITED STATES
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	2,400,000
Two Thousand Twenty Two [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	3,070,000
Two Thousand Twenty Two [Member] | UNITED STATES
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	2,325,000
Two Thousand Twenty Two [Member] | SINGAPORE
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	743,000
Two Thousand Twenty Two [Member] | CANADA
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	$ 2,000

Operating segments (Details)

Operating segments (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Revenues from External Customers and Long-Lived Assets [Line Items]
Total Asset	$ 377,289	$ 193,217
Other [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total Asset	10,481	9,547
SINGAPORE
Revenues from External Customers and Long-Lived Assets [Line Items]
Total Asset	154,458	110,527
UNITED STATES
Revenues from External Customers and Long-Lived Assets [Line Items]
Total Asset	$ 212,350	$ 73,143

Operating Segements (Details 1)

Operating Segements (Details 1) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue	$ 2,367	$ 7,468
Net loss	(10,618,809)	(8,443,315)	(5,916,017)
SINGAPORE
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue	2,367	7,468
Net loss	(1,693,916)	(195,308)
Other [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Net loss	(2,585)	(36)
UNITED STATES
Revenues from External Customers and Long-Lived Assets [Line Items]
Net loss	$ (8,922,308)	$ (8,247,971)	$ (5,916,017)

Supplemental information with_3

Supplemental information with respect to cash flows (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Supplemental Cash Flow Elements [Abstract]
Ordinary shares issued to retire accounts payable (note 6(b)(ii))	$ 125,000	$ 194,186	$ 60,000
Ordinary shares issued to retire interest payable and promissory notes payable		23,000	2,318,542
Ordinary shares issued to retire line of credit			9,681,458
Reclassification of additional paid-in capital on exercise of stock options		41,271
Additional paid-in capital on KWC loan payable (note 4(d))	$ 113,912