ALR (ALRTF) 20-F 30 Apr 24 2023 FY Annual report (foreign) Financial data

Cover

Cover	12 Months Ended
	Dec. 31, 2023 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, 2023
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
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	9 Raffles Place
Entity Address, Address Line Two	#26-01 Republic Plaza
Entity Address, City or Town	SINGAPORE
Entity Address, Country	SG
Entity Address, Postal Zip Code	048619
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	632,466,844
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false
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	9 Raffles Place
Entity Address, Address Line Two	#26-01 Republic Plaza
Entity Address, City or Town	Singapore
Entity Address, Country	SG
Entity Address, Postal Zip Code	048619
City Area Code	65
Local Phone Number	3129 2924
Contact Personnel Name	Mr. Sidney Chan

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Current assets:
Cash	$ 59,082	$ 148,628
Accounts receivable	41,100
Inventory	11,000
Prepaid expenses	44,016	228,661
Total assets	155,198	377,289
Current liabilities:
Accounts payable and accrued liabilities	1,501,322	1,342,872
Promissory notes payable to related parties	3,091,966	3,091,966
Promissory notes payable	2,163,368	2,163,368
Interest payable	5,170,149	4,662,731
Lines of credit from related parties	17,956,033	15,828,155
Loan payable to related parties	2,188,515
Total current liabilities	32,071,353	27,089,092
Long-term liabilities:
Loan payable to related parties		1,842,982
Total liabilities	32,071,353	28,932,074
Shareholders’ Deficit
Ordinary shares	30,912,769	28,040,825
Additional paid-in capital	57,280,320	56,032,129
Accumulated other comprehensive income (loss) – cumulative translation differences	(844)	6,147
Accumulated deficit	(120,108,400)	(112,633,886)
Total shareholders’ deficit	(31,916,155)	(28,554,785)
Total liabilities and shareholders’ deficit	$ 155,198	$ 377,289

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
Revenue	$ 25,536	$ 2,367	$ 7,468
Cost of revenue	(22,096)	(1,176)	(2,523)
Gross Margin	3,440	1,191	4,945
Operating Expenses
Product development costs	1,404,308	482,141	498,996
Professional fees	814,677	920,208	881,016
Selling, general and administrative expenses	2,598,426	2,867,250	1,566,306
Total operating expenses	4,817,411	4,269,599	2,946,318
Loss before other items	(4,813,971)	(4,268,408)	(2,941,373)
Other Items
Interest expense	(2,521,543)	(6,350,401)	(5,468,328)
Loss on settlement of debt	(139,000)		(33,614)
Total other items	(2,660,543)	(6,350,401)	(5,501,942)
Net Loss	(7,474,514)	(10,618,809)	(8,443,315)
Other Comprehensive Income (Loss)
Exchange difference on translating foreign operations	(6,991)	17,556	(11,409)
Comprehensive loss for the year	$ (7,481,505)	$ (10,601,253)	$ (8,454,724)
Weighted average number of ordinary shares outstanding, basic and diluted	581,016,295	548,078,686	534,980,347
Loss per share, basic and diluted	$ (0.01)	$ (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, 2022 brought forward at Dec. 31, 2020	$ 26,041,897	$ 200,000	$ 45,569,257		$ (93,571,762)	$ (21,760,608)
Beginning 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
Cancelled shares
Cancelled 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)
Imputed interest			112,339			112,339
Stock options granted as compensation			4,403,218			4,403,218
Exchange difference on translating foreign operations				(11,409)		(11,409)
Net loss for the period					(8,443,315)	(8,443,315)
Ending balance, value at Dec. 31, 2021	$ 27,670,800		50,043,543	(11,409)	(102,015,077)	(24,312,143)
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
Exchange difference on translating foreign operations				17,556		17,556
Net loss for the period					(10,618,809)	(10,618,809)
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
Discount on loan payable			113,912			113,912
Ending balance, value at Dec. 31, 2022	$ 28,040,825		56,032,129	6,147	(112,633,886)	(28,554,785)
Ending Balance at Dec. 31, 2022	551,966,844
Issuance of ordinary shares for cash	$ 744,655					744,655
Issuance of ordinary shares for cash	20,000,000
Exercise of stock options	$ 75,000					75,000
Exercise of stock options	5,000,000
Reclassification of additional paid-in capital on exercise of stock options	$ 189,968		(189,968)
Imputed interest			34,431			34,431
Stock options granted as compensation			2,867,049			2,867,049
Exchange difference on translating foreign operations				(6,991)		(6,991)
Net loss for the period					(7,474,514)	(7,474,514)
Issuance of ordinary shares for settlement of debt and prepaid expenses	$ 375,000					375,000
ssuance of ordinary shares for settlement of debt and prepaid expenses	7,500,000
Exercise of warrants	$ 24,000					24,000
Exercise of warrants	12,000,000
Reclassification of additional paid-in capital on exercise of warrants	$ 1,463,321		(1,463,321)
Issuance of ordinary shares for nonrecourse notes receivable
Issuance of ordinary shares for nonrecourse notes receivable	36,000,000
Ending balance, value at Dec. 31, 2023	$ 30,912,769		$ 57,280,320	$ (844)	$ (120,108,400)	$ (31,916,155)
Ending Balance at Dec. 31, 2023	632,466,844

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
OPERATING ACTIVITIES
Net loss	$ (7,474,514)	$ (10,618,809)	$ (8,443,315)
Share-based compensation-product development costs	1,060,636	227,338	222,178
Share-based compensation-selling, general and administrative	1,402,533	1,499,322	586,538
Share-based compensation-professional fees	403,880	38,614	169,382
Share-based compensation-interest		4,004,906	3,425,120
Loss on settlement of debt	139,000		33,614
Interest expense on lines of credit	1,644,027	1,596,667	1,402,187
Non-cash imputed interest expenses	34,431	104,494	112,339
Unrealized foreign exchange	35,827
Interest accretion on loan payable	48,020	23,315
Borrowing costs on loan payable	150,010	72,834
Accrued interest on loan payable	111,676
Repayment of lines of credit interest	(310,603)	(496,081)	(456,725)
Bonuses settled by issuance of shares		245,000
Changes in operating assets and liabilities:
Increase in accounts receivable	(41,100)
Increase in inventory	(11,000)
Decrease (increase) in prepaid expenses	201,645	(151,366)	(14,636)
Increase in accounts payable and accrued liabilities	452,450	337,326	211,012
Increase in interest payable	531,418	542,834	527,336
Net cash used in operating activities	(1,621,664)	(2,573,606)	(2,224,970)
FINANCING ACTIVITIES
Proceeds from lines of credit	794,454	727,986	1,149,279
Proceeds from sales of ordinary shares	744,655	25	1,136,832
Proceeds from loan payable		1,779,250
Proceeds from promissory notes		649,708
Repayment of promissory notes		(649,708)
Net cash provided by financing activities	1,539,109	2,507,261	2,286,111
Effect of foreign exchange on cash	(6,991)	99,051	(11,409)
Change in cash	(89,546)	32,706	49,732
Cash, beginning of year	148,628	115,922	66,190
Cash, end of year	$ 59,082	$ 148,628	$ 115,922

Basis of presentation, nature o

Basis of presentation, nature of operations and going concern	12 Months Ended
	Dec. 31, 2023
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 The Company has developed its “ Diabetes Solution GluCurve Pet CGM These consolidated statements have been prepared in accordance with accounting principles generally accepted 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, 2023, the total principal balance outstanding was $14,210,845. 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 2024. 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, 2023
Accounting Policies [Abstract]
Significant accounting policies	2. Significant accounting policies a) 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. b) 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. The Company accounts for forfeitures as they occur. c) Nonrecourse note receivable The accounting for all share-based compensation transactions shall reflect the rights conveyed to the holder of the instruments and the obligations imposed on the issuer of the instruments, regardless of how those transactions are structured. The Company accounts for the purchase of ordinary shares through a nonrecourse note as effectively the same as granting an option to purchase ordinary shares. When a nonrecourse note is used to fund the exercise of a stock option, the stock option is not considered “exercised” for accounting purposes until the nonrecourse note is repaid. A nonrecourse note is not recorded on the Consolidated Balance Sheets. The fair value of the stock option is recognized in the Company’s consolidated financial statements over the requisite service period through a charge to share-based compensation and a corresponding credit to additional paid-in-capital. If no future service is required to be provided, for example, if the note can be repaid at any time, the Company recognizes the fair value of the award as share-based compensation on the grant date, rather than over the term of the note. d) Revenue recognition The Company’s primary source of revenue commencing in 2023 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 d) Revenue recognition (continued) Payments made to the partners, such as for supplies, shipping and brokerage fees, are recognized as cost of goods sold. The Company’s products generally carry standard warranty terms provided by the manufacturer. However, in instances where the Company provides replacement units, the Company does not recognize revenue and the related cost of revenue until the replacement units are delivered. The Company’s revenues in 2021 and 2022 were 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. e) Inventory Inventory consists primarily of packaging and components for the GluCurve Pet CGM. Inventory is valued at the lower of cost or net realizable value. We determine cost on the basis of the average cost. f) 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. Commencing January 1, 2023, the functional currency of the Company changed from the Singapore dollar (“SGD”) to the U.S. dollar as a result of completing the Redomicle Merger as the Company anticipates revenues and financings to be in U.S. dollar rather than SGD. The functional currency for ALR Nevada is the U.S. dollar and for ALR Canada is the Canadian dollar (“CAD”). 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. f) Foreign currency translation (continued) 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. g) 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 h) 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. i) 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. Prior to repayment of nonrecourse note, the outstanding shares received in exchange for the nonrecourse note are excluded from the denominator of loss per share. For the year ended December 31, 2023, the Company excluded 36,000,000 ordinary shares (2022 – Nil and 2021 – Nil) issued in connection with nonrecourse notes receivable from the calculation of weighted average number of shares outstanding. The Company issued the following securities from the calculation of fully diluted shares outstanding because the results would have been anti-dilutive: Share-Based Payment Arrangement, Performance Shares, Outstanding Activity As of December 31, 2023 2022 2021 Options 411,970,000 321,700,000 5,497,001,500 Warrants 5,188,501,500 5,200,501,500 — Total 5,600,471,500 5,522,201,500 5,497,001,500 j) 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. k) Fair value of financial instruments The Company’s financial instruments include cash, accounts receivable, 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. l) 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, 2023
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 December 31, 2023 December 31, 2022 Accounts payable $ 1,180,132 $ 1,054,285 Accrued liabilities 318,285 288,587 Deferred revenue 2,905 — $ 1,501,322 $ 1,342,872 During the year ended December 31, 2023, the Company collected proceeds of $160,000 in relation to the delivery of GluCurve Pet CGM units in December 2022. A portion of the CGM hardware supplied to the Company did not meet the GluCurve Pet CGM specifications for the end users. In December 2023, the Company agreed to refund or provide a credit towards the future purchase of the GluCurve Pet CGM units, aggregating $133,120 and included in accounts payable. The balance of proceeds received of $ 26,880 was recorded as revenues. The Company is working with its supplier on a warranty claim for those CGM hardware units that did not meet specifications. To date, the Company has recovered $35,100 from the supplier (received in September 2023) and have claims pending for a further $41,100 (included in accounts receivable). In December 2023, the Company collected proceeds of $2,905 in relation to the future delivery of GluCurve Pet CGM units anticipated in 2024. The Company purchased wipes to be included with the future delivery of GluCurve Pet CGM units, the Company received the wipes in December 2023 and recorded the cost of the wipes in inventory.

Interest, advances, promissory

Interest, advances, promissory notes payable and loan payable	12 Months Ended
	Dec. 31, 2023
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, 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 and December 31, 2023 $ 3,091,966 a) Promissory notes payable to related parties (continued) 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 December 31, 2023 December 31, 2022 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 1,525,000 Total Promissory Notes Payable to Related Parties $ 3,091,966 $ 3,091,966 All amounts past maturity continue to accrue interest at their stated rates and are considered due on demand. b) Promissory notes payable A summary of activities of promissory notes payable is as follows: Summary of activities of promissory notes payable Promissory Notes Payable Carrying Value 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 and December 31, 2023 $ 2,163,368 A summary of the promissory notes payable is as follows: Summary of the promissory notes payable Promissory Notes Payable December 31, 2023 December 31, 2022 Unsecured promissory notes payable, 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 Total Promissory Notes Payable $ 2,163,368 $ 2,163,368 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, 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 incurred on promissory notes payable 531,418 Interest payable retired through issuance of shares (24,000 ) Balance, December 31, 2023 $ 5,170,149 On March 9, 2023, the Company issued 12,000,000 ordinary shares to four individuals pursuant to the exercise of warrants at a price of $0.002 per share, which were applied against interest payable, for an aggregate $24,000 (note 6(b)(i)). Interest payable is due as follows: Schedule of Interest payable is due to related Interest Payable December 31, 2023 December 31, 2022 Interest payable to related parties $ 1,848,079 $ 1,534,006 Interest payable 3,322,070 3,128,725 $ 5,170,149 $ 4,662,731 The payment terms, security and any interest payable are based on the underlying promissory notes payable that the Company has outstanding. d) Loan payable Initial Agreement On September 6, 2022, ALR Singapore entered into a loan agreement (the “ Loan Agreement KWC d) Loan payable (continued) A director and Vice President (“ VP 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 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 period until June 20, 2023, when the Loan Agreement was amended, 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, 2023. 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. First Amendment On June 20, 2023, the Company and KWC agreed to amend the terms of the KWC Loan Agreement as follows: ● The loan will mature on September 30, 2024; ● No repayments are required by the Company until maturity; ● Interest will accrue at a rate of Singapore prime plus 2% of the principal amount borrowed, effective from January 1, 2023. Interest will be payable on maturity; ● Upon maturity and repayment of the principal and accrued interest, the Company will pay KWC a commercialization success fee equal to SGD$500,000; ● The royalty repayment structure under the Loan Agreement be waived and no payments, principal, interest or otherwise are due against any sales of the Company, including any sales generated to date; and d) Loan payable (continued) ● The Company may repay the loan in whole at any time, or in part, from time to time, at its discretion, without penalty; however, the full commercialization success fee will be payable, irrespective of the amount of interest accrued, or when the loan principal is repaid. The change to the terms of the Loan Agreement was determined to be a modification of the debt; therefore, no gain or loss was recognized and instead a new effective interest rate (19%) was established based on the carrying value of the debt and the revised cash flows. Second Amendment On July 31, 2023, the Company and KWC agreed to further amend the terms of the KWC Loan Agreement as follows: ● The loan will mature on December 31, 2024 instead of September 30, 2024; and ● Interest will accrue at a rate of Singapore prime plus 1% (instead of 2%) of the principal amount borrowed, effective from January 1, 2023. Interest will be payable on maturity. The change to the terms of the Loan Agreement was determined to be a modification of the debt; therefore, no gain or loss was recognized and instead a new effective interest rate (15%) was established based on the carrying value of the debt and the revised cash flows. A summary of loan payable activity is as follows: Summary of loan payable activity Loan Payable Carrying Value Balance, December 31, 2021 $ — Loan proceeds received (SGD$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 Accreted interest on loan 48,020 Borrowing cost (recorded in interest expense) 150,010 Accrued interest (recorded in interest expense) 111,676 Foreign exchange adjustment 35,827 Balance, December 31, 2023 $ 2,188,515 At December 31, 2022, the loan payable balance of $1,842,982 is classified as long-term liabilities. At December 31, 2023, the loan payable balance of $2,188,515 is classified as current liabilities. e) Interest expense During the year ended December 31, 2023, the Company incurred interest expense of $2,591,543 (2022 - $6,350,401) (2021 - $5,468,328) as follows: Summary of incurred interest expense Year Ended December 31, 2023 2022 2021 Interest expense incurred related to the: ● lines of credit payable, as shown in note 5; 1,644,027 1,596,667 1,402,187 ● promissory notes (notes 4(a), 4(b) and 4(c)); 531,418 542,834 527,336 ● borrowing costs on loan payable to KWC (notes 4(d) and 8); 150,010 72,834 — ● accrued interest on loan payable to KWC (notes 4(d) and 8); 111,676 — — ● accreted interest on loan payable to KWC (notes 4(d) and 8); 48,020 23,315 — ● calculation of imputed interest on promissory notes payable, which had no stated interest rate; 34,431 104,494 112,339 ● other items; 1,961 5,351 1,346 ● 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 (notes 7 and 8); and $ — $ 4,004,906 $ — ● modification of options held by the CEO and the VP of the Company that were granted in connection with financing provided to the Company (notes 7 and 8) — — 3,425,120 Total interest expenses $ 2,521,543 $ 6,350,401 $ 5,468,328

Lines of credit

Lines of credit	12 Months Ended
	Dec. 31, 2023
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, 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 Advances received on lines of credit 794,454 Interest incurred on lines of credit 1,644,027 Repayment of interest on lines of credit (310,603 ) Balance, December 31, 2023 $ 17,956,033 As of December 31, 2023, 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 % per Month $ 10,300,000 Due on Demand $ 10,300,000 $ 3,298,537 $ 13,598,537 General Security over Assets General Corporate Requirements VP 1 % per Month 4,000,000 Due on Demand 3,910,845 446,651 4,357,496 General Security over Assets General Corporate Requirements Total $ 14,300,000 $ 14,210,845 $ 3,745,188 $ 17,956,033 As of December 31, 2022, 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 % per Month $ 10,300,000 Due on Demand $ 10,300,000 $ 2,136,330 $ 12,436,330 General Security over Assets General Corporate Requirements VP 1 % per Month 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

Share capital

Share capital	12 Months Ended
	Dec. 31, 2023
Equity [Abstract]
Share capital	6. Share capital a) Authorized share capital i. Ordinary shares Unlimited ordinary shares without par value. ii. Preferred stock Unlimited preferred shares without par value. b) Issued share capital During the year ended December 31, 2023: i. On March 9, 2023, the Company issued 12,000,000 ordinary shares to four individuals pursuant to the exercise of warrants at a price of $0.002 per share, which were applied against interest payable, for an aggregate $24,000. As a result of the warrant exercises, the Company reclassified $1,463,321 from additional paid-in capital to share capital. ii. On March 9, 2023, the Company issued 5,000,000 ordinary shares at a fair value of $0.05 per share with a value of $250,000 in exchange for the retirement of $111,000 of accounts payable. The Company recognized loss on debt settlement of $139,000. iii. On April 19, 2023, the Company issued 2,500,000 ordinary shares at a fair value of $0.05 per share with a value of $125,000 in exchange for the retirement of $72,000 in accounts payable and the prepayment of service fees of $53,000. iv. On June 13, 2023, the Company issued 5,000,000 ordinary shares to a contractor pursuant to the exercise of stock options at a price of $0.015 per share, which were applied against accounts payable, for an aggregate $75,000. As a result of the stock option exercises, the Company reclassified $189,968 from additional paid-in capital to share capital on exercise of stock options. v. On June 20, 2023, the Company issued 20,000,000 ordinary shares at a price of $0.037 per share for an aggregate $744,655. b) Issued share capital (continued) During the year ended December 31, 2023: (continued) vi. On October 19, 2023, the Company granted incentive compensation to certain key personnel (the “ KP KP Loans i) KP shall make repayments of $15,000 per month commencing the earlier: 1) GluCurve reaching monthly sales of 50,000 units, or 2) September 30, 2024; ii) The repayments will be in the form of an offset against monthly compensation paid to KP; iii) In addition to the monthly installments, the KP Loans may be repaid, in full or in part, in as many additional installments that the KP wishes to make without penalty; iv) The loan will not bear interest; v) The loan will be secured by the underlying shares of the Company issued to KP; vi) Each repayment by KP will release from security the number of shares of the Company on the basis of the weighted average exercise under the arrangement; and vii) Should the consulting agreement between the Company and KP terminate for any reason, the loan amount remaining will be due within five business days except should KP die, then the amount will be repayable by their estate within 90 days, including through the surrender of the underlying ALRT shares. The issuance of 36,000,000 shares with a weighted average share price of $0.029 per share, for an aggregate of $1,027,500, in connection with the KP Loans was determined to be nonrecourse note receivables; therefore, the transaction is accounted for as a substantive grant of stock options, the exercise of the stock option is not recognized until the nonrecourse note is repaid. During the year ended December 31, 2022: vii. 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. viii. 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 (note 8). b) Issued share capital (continued) During the year ended December 31, 2021: ix. On January 4, 2021, 1,000 ordinary shares were cancelled by a shareholder; no consideration was exchanged. x. 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. xi. 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. xii. 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. xiii. 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.

Additional paid-in capital

Additional paid-in capital	12 Months Ended
	Dec. 31, 2023
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, activit December 31, 2023 December 31, 2022 December 31, 2021 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 321,700,000 0.043 5,497,001,500 0.006 5,362,701,500 $ 0.004 Granted 120,270,000 0.050 115,500,000 0.050 165,000,000 $ 0.050 Options exchanged for warrants upon Redomicile Merger (note 1) — — (5,200,501,500 ) (0.004 ) — $ — Exercised (5,000,000 ) (0.015 ) — — (800,000 ) $ (0.015 ) Cancelled (25,000,000 ) (0.050 ) (90,300,000 ) (0.040 ) (29,900,000 ) $ (0.034 ) Outstanding, end of year 411,970,000 0.045 321,700,000 0.043 5,497,001,500 $ 0.006 Exercisable, end of year 182,200,000 0.037 160,800,000 0.037 5,221,701,500 $ 0.004 During the year ended December 31, 2023: i) 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 resulting in the Company recognizing an additional $214,264 in compensation expense. ii) On February 21, 2023, the Company modified 80,000,000 options previously granted to a number of advisors and contractors by extending the vesting period from December 31, 2022 and June 30, 2023 to December 31, 2023. iii) Effective February 21, 2023, the Company: 1) cancelled 25,000,000 stock options exercisable at $0.05 per option related to the termination of certain contractors; and 2) 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. The fair value of the options granted totaling $138,435 was fully recorded at grant. Stock options (continued) During the year ended December 31, 2023: (continued) iv) On June 30, 2023, the Company: 1) granted the option to acquire an aggregate 117,270,000 ordinary shares at a price of $0.05 per share until June 30, 2028 to 14 employees and contractors. 3,600,000 options fully vested at grant, the remaining 113,670,000 options will vest according to performance or time-based conditions. As at December 31, 2023, 3,600,000 options have vested to date. The fair value of the options granted totaled $3,627,533, of which $2,699,538 related to stock options that have time-based vesting conditions and $927,995 related to stock options that have performance vesting conditions. During the year ended December 31, 2023, $688,205 related to the stock options with time-based vesting conditions was recognized. The remaining fair value of $2,939,328 has not been recorded. and 2) modified 108,200,000 options previously granted to a number of advisors, employees and independent contractors by extending the expiry dates to June 30, 2028. The fair value of the option modification totaled $562,517, of which $441,234 related to stock options that have time-based vesting conditions and $121,283 related to stock options that have performance vesting conditions. During the year ended December 31, 2023, $388,219 related to the stock options with time-based vesting conditions was recognized. The remaining fair value of $174,298 has not been recorded. v) On October 19, 2023, the Company granted incentive compensation to certain KP in connection with the KP Loans ● Modified 32,500,000 options previously granted to KP by modifying the exercise prices to $0.03 per share. The fair value of the option modification totaled $24,290, which the Company recognized during the year ended December 31, 2023 ● Included in the 32,500,000 modified options above were 10,000,000 stock options which were fully vested at October 19, 2023, resulting in the Company recognizing additional compensation expense of $654,385. During the year ended December 31, 2023, the Company recorded a total of $2,867,049 in share-based compensation expense, $826,640 related to the vesting of stock options granted in 2023 and $2,040,409 related to the vesting of stock options granted in prior years, including the $1,281,158 from the modification of vesting terms and exercise price of 161,200,000 options. Stock options (continued) During the year ended December 31, 2022: vi) 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. vii) 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. viii) 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. ix) 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. x) 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. xi) 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. Stock options (continued) During the year ended December 31, 2021: xii) 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, 2023, 17,000,000 (2022 - 6,000,000 and 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, 2023, $156,402 (2022 - $168,701 and 2021 - $248,189) related to stock options with time-based vesting conditions and $169,942 (2022 - $113,295 and 2021 - $Nil) related to stock options with performance-based vesting conditions was recognized. The remaining fair value of $849,715 has not been recorded. xiii) 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, 3,000,000 (2022 - Nil and 2021 - Nil) of these options have vested to date. The fair value of the options granted totaled $225,141. During the year ended December 31, 2023, $86,585 (2022 - $69,276 and 2021 - $57,730) related to stock options with time-based vesting conditions was recognized. The remaining fair value of $11,550 has not been recorded. xiv) 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; 5,000,000 (2022 - 4,000,000 and 2021 - 200,000) 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, 2023, $102,840 (2022 - $328,885 and 2021 - $88,540) related to the stock options with time-based vesting conditions and $32,964 (2022 - $Nil and 2021 - $Nil) related to stock options with performance-based vesting conditions was recognized. The remaining fair value of $1,012,583 has not been recorded. xv) 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, 2023, $Nil (2022 - $54,940 and 2021 - $Nil) related to stock options with performance-based vesting conditions was recognized. Stock options (continued) During the year ended December 31, 2021: (continued) xvi) 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. xvii) On June 27, 2021, the Company cancelled 7,400,000 stock options with an average exercise price of $0.033. xviii) 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; 10,400,000 options have vested to date (2022 - 200,000 and 2021 - Nil). 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, 2023, $3,277 (2022 - $13,082 and 2021 - $9,816) relating to the stock options with time-based vesting conditions and $654,385 (2022 - $Nil and 2021 - $Nil) relating to stock options with performance based conditions was recognized. The remaining fair value of $693,648 has not been recorded. xix) 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. xx) 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. xxi) 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) xxii) 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, 2023, 7,000,000 (2022 – 4,000,000 and 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, 2023, $207,241 (2022 - $423,808 and 2021 - $101,758) related to stock options with time-based vesting conditions was recognized. The remaining fair value of $310,883 has not been recorded. xxiii) 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. xxiv) 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 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. Stock options (continued) Outstanding The options outstanding at December 31, 2023, 2022 and 2021 were as follows: Schedule of Options Outstanding December 31, 2023 December 31, 2022 December 31, 2021 Expiry Date Options Exercise Price Intrinsic Value Options Exercise Price Intrinsic Value Options Exercise Price Intrinsic Value November 27, 2022 — $ — — — $ — — 5,600,000 $ 0.015 $ 0.045 January 31, 2023 — $ — — 20,500,000 $ 0.015 0.050 40,500,000 $ 0.015 $ 0.045 June 13, 2023 — $ — — 5,000,000 $ 0.015 0.050 5,000,000 $ 0.015 $ 0.045 March 14, 2024 6,650,000 $ 0.035 — 6,650,000 $ 0.035 0.030 6,650,000 $ 0.035 $ 0.025 April 12, 2024 — $ — — — $ — — 4,925,001,500 $ 0.002 $ 0.058 April 12, 2024 2,250,000 $ 0.015 0.005 3,350,000 $ 0.015 0.050 3,350,000 $ 0.015 $ 0.045 April 12, 2024 200,000 $ 0.030 — 200,000 $ 0.030 0.035 200,000 $ 0.030 $ 0.030 May 6, 2024 13,000,000 $ 0.035 — 13,000,000 $ 0.035 0.030 13,000,000 $ 0.035 $ 0.025 May 17, 2024 2,200,000 $ 0.035 — 57,000,000 $ 0.050 0.015 77,000,000 $ 0.050 $ 0.010 May 17, 2024 23,500,000 $ 0.050 — 19,400,000 $ 0.035 0.030 19,400,000 $ 0.035 $ 0.025 June 17, 2024 — $ — — — $ — — 5,000,000 $ 0.050 $ 0.010 August 16, 2024 — $ — — — $ — — 2,500,000 $ 0.050 $ 0.010 September 6, 2024 — $ — — — $ — — 1,000,000 $ 0.050 $ 0.010 October 3, 2024 1,000,000 $ 0.035 — 3,500,000 $ 0.035 0.030 3,500,000 $ 0.035 $ 0.025 October 24, 2024 2,000,000 $ 0.035 — 2,000,000 $ 0.035 0.030 2,000,000 $ 0.035 $ 0.025 December 11, 2024 — $ — — — $ — — 120,000,000 $ 0.015 $ 0.045 April 1, 2025 10,000,000 $ 0.035 — 10,000,000 $ 0.035 0.030 10,000,000 $ 0.035 $ 0.025 May 31, 2025 10,000,000 $ 0.035 — 10,000,000 $ 0.035 0.030 20,000,000 $ 0.035 $ 0.025 May 31, 2025 37,300,000 $ 0.050 — 57,300,000 $ 0.050 0.015 87,300,000 $ 0.050 $ 0.010 December 31, 2025 22,400,000 $ 0.015 0.005 5,300,000 $ 0.015 0.050 — $ — $ — December 31, 2025 24,000,000 $ 0.050 — 56,500,000 $ 0.050 0.015 56,500,000 $ 0.050 $ 0.010 June 30, 2026 16,000,000 $ 0.050 — 26,000,000 $ 0.050 0.015 26,000,000 $ 0.050 $ 0.010 September 30, 2026 16,000,000 $ 0.050 — 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 June 30, 2028 4,500,000 $ 0.015 0.005 — $ — — — $ — $ — June 30, 2028 19,700,000 $ 0.035 — — $ — — — $ — $ — June 30, 2028 201,270,000 $ 0.050 — — $ — — — $ — $ — Total 411,970,000 $ 0.045 — 321,700,000 $ 0.043 0.022 5,497,001,500 $ 0.006 $ 0.054 Weighted Average Remaining Contractual Life 3.13 2.21 2.37 ($ United States) 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 Year Ended December 31, 2023 2022 2021 Interest expense $ — $ 4,004,906 $ 3,425,120 Product development expense 1,060,636 227,338 222,178 Professional expense 403,880 38,614 169,382 Selling, general and administrative expenses 1,402,533 1,499,322 586,538 $ 2,867,049 $ 5,770,180 $ 4,403,218 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 Year Ended December 31, 2023 2022 2021 Risk-free interest rate 4.15 % 3.05 % 0.87 % Expected life (years) 4.9 4.5 4.8 Expected dividends 0 % 0 % 0 % Expected volatility 145 % 123 % 278 % Forfeiture rate 0 % 0 % 0 % The weighted average fair value for the options granted during the year ended December 31, 2023 was $0.03 (2022 - $0.03 ; 2021 - . Warrants A summary of warrant activity is as follows: Summary of warrant activity December 31, 2023 December 31, 2022 December 31, 2021 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 5,200,501,500 0.004 — — — $ — Options exchanged for warrants (note 1) — — 5,200,501,500 0.004 — $ — Exercised (12,000,000 ) (0.002 ) — — — $ — Outstanding, end of year 5,188,501,500 0.004 5,200,501,500 0.004 — $ — Warrants (continued) During the year ended December 31, 2023: On March 9, 2023, the Company issued 12,000,000 ordinary shares to four individuals pursuant to the exercise of warrants at a price of $0.002 per share, which were applied against interest payable, for an aggregate $24,000. 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 year ended December 31, 2021. Outstanding The warrants outstanding at December 31, 2023, 2022 and 2021 were as follows: Schedule Warrants Outstanding December 31, 2023 December 31, 2022 December 31, 2021 Expiry Date Warrants Exercise Price Intrinsic Value Warrants Exercise Price Intrinsic Value Warrants Exercise Price Intrinsic Value April 12, 2024* 4,913,001,500 $ 0.002 0.018 4,925,001,500 $ 0.002 0.063 — $ — $ — December 11, 2024 120,000,000 $ 0.015 0.005 120,000,000 $ 0.015 0.050 — $ — $ — December 31, 2026 155,500,000 $ 0.050 — 155,500,000 $ 0.050 0.015 — $ — $ — Total 5,188,501,500 $ 0.004 0.016 5,200,501,500 $ 0.043 0.022 — $ — $ — Weighted Average Remaining Contractual Life 0.38 1.38 —

Related party transactions and

Related party transactions and balances	12 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
Related party transactions and balances	8. Related party transactions and balances Schedule of related party transactions Year Ended December 31, 2023 2022 2021 Related party transactions included within interest expense: Interest expense on lines of credit payable to the CEO and the VP of the Company $ 1,644,027 $ 1,596,667 $ 1,402,187 Interest expense on promissory notes issued to relatives of the CEO of the Company $ 328,073 $ 324,586 $ 316,504 Interest expenses on loan payable to KWC $ 159,696 $ 23,315 $ — Accrued borrowing costs (recorded in interest expense) on loan payable to KWC $ 150,010 $ 72,834 $ — 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 Salary and bonus paid to the CEO of the Company $ 249,600 $ 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 $ 44,671 $ 43,532 $ 33,427 Salary for services as Secretary and Chief Legal Counsel of the Company $ 8,934 $ 8,706 $ — Selling, general and administrative expenses related to stock options granted to the Chief Legal Counsel of the Company $ 84,528 $ 304,291 $ — Loss on settlement of debt to a relative of the CEO of the Company $ — $ — $ 16,800 Consulting fees to a relative of the CEO of the Company $ 130,000 $ — $ — Rent paid to a company controlled by the VP and immediate family members $ — $ 20,206 $ 24,390 Stock options vested to members of the Board of Directors and related parties of the Company $ 226,329 $ 26,146 $ 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. As at December 31, 2023, $104,502 (2022 - $Nil) was included in accounts payable and accrued liabilities for salary and consulting fees owing to related parties. On March 9, 2023, the Company issued 12,000,000 ordinary shares to four individuals pursuant to the exercise of warrants at a price of $0.002 per share, which were applied against interest payable for an aggregate $24,000. Included herein were 7,000,000 ordinary shares issued to two relatives of the CEO for an aggregate $14,000 (note 6(b)(i)). 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)(viii)) 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 (note 7(x)). 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 (accreted and accrued) 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, 2023
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 $1,328,000, of these promissory notes and related accrued interest have been fully recognized and recorded by the Company. The Company has accrued interest of $327,000 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. On January 17, 2024, another default judgment was entered against the Company in regard to one of the above noted judgments totaling $255,000, consisting of the principal amount of $125,000 and accrued interest of $130,000, 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. 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, 2023
Investments, All Other Investments [Abstract]
Financial instruments	10. Financial instruments The Company’s financial instruments consist of cash, accounts receivable, accounts payable, interest payable, promissory notes payable, lines of credit from related parties and loan payable to related parties. a) Fair value The fair values of cash, accounts receivable 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 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%. $2,188,515 (SGD2,500,000), which incur a variable interest rate of Singapore Prime plus 1%. A hypothetical change of 1% on interest rates would increase or decrease net loss by $23,000. 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. The Company also has loans to related parties of $2,188,515 with variable interest rate based on Singapore Prime plus 1%. 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, 2023. At December 31, 2023, the effect on net loss and comprehensive loss of a hypothetical change of 1% in market interest rate cannot be reasonably determined. c) Market risk (continued) 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, 2023, financial assets and liabilities include cash of CAD 54,456 and SGD 12,397, accounts payable of CAD 107,740 and SGD 23,000, and loans to related parties principal of SGD 2,500,000 and interest payable of SGD 150,000. The Company has not entered into any foreign currency contracts to mitigate risk. The Company’s sensitivity analysis suggests that a change in the absolute rate of exchange in the Canadian dollars by 3% and Singapore dollars by 2% would increase or decrease net loss by approximately $131,000 in these consolidated financial statements.

Income taxes

Income taxes	12 Months Ended
	Dec. 31, 2023
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% (2022 and 2021 – 21%) to income (loss) before income taxes. The difference results from the following items: Scheduled of income tax benefit December 31, 2023 December 31, 2022 December 31, 2021 Computed expected benefit of income taxes $ (1,569,648 ) $ (2,229,950 ) $ (1,773,096 ) Share-based compensation and permanent differences 693,895 1,220,577 925,449 Non-deductible interest expense 411,695 364,680 334,556 Expiry of tax credits 582,939 525,830 773,050 True up of prior year balances 671,947 (30,092 ) 99,348 Increase (decrease) in valuation allowance (790,828 ) 148,955 (359,307 ) 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, 2023 2022 2021 Net operating loss carried forward $ 32,358,315 $ 36,124,160 $ 35,414,853 Tax rate 21 % 21 % 21 % Deferred income tax assets 6,795,246 7,586,074 7,437,119 Valuation allowance (6,795,246 ) (7,586,074 ) (7,437,119 ) 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 $30,752,000 for utilization in the United States, $1,603,000 for utilization in Singapore, $3,000 for utilization in Canada, the respective jurisdictions where the losses were incurred, will expire between 2024 and 2043 if they are not used. Notwithstanding, those operating losses for utilization in the United States which occurred from 2018 onwards will never expire and represent the portion of the operating loss eligible for utilization in future years. 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 Expiry United States Singapore Canada Total 2024 1,251,000 — — 1,251,000 2025 1,304,000 — — 1,304,000 2026 1,532,000 — — 1,532,000 2027 1,480,000 — — 1,480,000 2028 1,600,000 — — 1,600,000 2029 1,723,000 — — 1,723,000 2030 823,000 — — 823,000 2031 1,747,000 — — 1,747,000 2032 1,638,000 — — 1,638,000 2033 1,403,000 — — 1,403,000 2034 2,595,000 — — 2,595,000 2035 1,619,000 — — 1,619,000 2036 1,171,000 — — 1,171,000 2037 928,000 — — 928,000 2041 — 174,000 — 174,000 2042 — 513,000 3,000 516,000 2043 — 916,000 — 916,000 Indefinite 9,938,000 — — 9,938,000 30,752,000 1,603,000 3,000 32,358,000

Operating segments

Operating segments	12 Months Ended
	Dec. 31, 2023
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, 2023 December 31, 2022 Current and Total Assets Other $ 41,378 $ 10,481 Singapore 68,232 154,458 United States 45,588 212,350 $ 155,198 $ 377,289 Year Ended December 31, 2023 2022 2021 Revenue Other $ — $ — $ — Singapore 25,536 2,367 7,468 United States — — — $ 25,536 $ 2,367 $ 7,468 Net Loss Other $ (331 ) $ (2,585 ) $ (36 ) Singapore (4,006,880 ) (1,693,916 ) (195,308 ) United States (3,467,303 ) (8,922,308 ) (8,247,971 ) $ (7,474,514 ) $ (10,618,809 ) $ (8,443,315 ) During the year ended December 31, 2023, revenue consisted of sales to one customer.

Supplemental information with r

Supplemental information with respect to cash flows	12 Months Ended
	Dec. 31, 2023
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, 2023 2022 2021 Reclassification of additional paid-in capital on exercise of stock options and warrants $ 1,653,289 $ — $ 41,271 Ordinary shares issued to retire accounts payable (notes 6(b)(ii), 6(b)(iii), 6(b)(viii) and 6(b)(xiii)) $ 294,000 $ 125,000 $ 194,186 Options exercised for settlement of debt (note 6(b)(iv)) $ 75,000 $ — $ — Ordinary shares issued to retire interest payable and promissory notes payable $ 24,000 $ — $ 23,000 Additional paid-in capital on KWC loan payable (note 4(d)) $ — $ 113,912 $ — Cash interest paid on the line of credit has been reclassified from financing activities to operating activities for comparative periods.

Subsequent events

Subsequent events	12 Months Ended
	Dec. 31, 2023
Subsequent Events
Subsequent events	14. Subsequent events a) On January 17, 2024, the Company: i) modified 50,000,000 options previously granted to a number of advisors and independent contractors by amending the vesting wording. ii) issued KWC 15,000,000 warrants to acquire 15,000,000 shares of the Company at a price of $0.02 per share until December 31, 2024 (note 14(e)(ii)). iii) modified 78,200,000 options previously granted to a number of directors, advisors, employees and independent contractors by extending the expiry dates to June 30, 2028. b) On January 23, 2024, the Company modified 120,000,000 warrants previously issued to the CEO of the Company by extending the expiry date to December 31, 2026. c) On February 22, 2024, the Company modified 4,913,001,500 warrants exercisable at a price of $0.002 per share previously issued to the CEO and the VP of the Company by extending the expiry date to December 31, 2024. d) On March 7, 2024, the Company issued 3,000,000 ordinary shares to one individual pursuant to the exercise of warrants at a price of $0.002 per share, which were applied against interest payable, for an aggregate $6,000.

Significant accounting polici_2

Significant accounting policies (Policies)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Basis of consolidation	a) 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	b) 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. The Company accounts for forfeitures as they occur.
Nonrecourse note receivable	c) Nonrecourse note receivable The accounting for all share-based compensation transactions shall reflect the rights conveyed to the holder of the instruments and the obligations imposed on the issuer of the instruments, regardless of how those transactions are structured. The Company accounts for the purchase of ordinary shares through a nonrecourse note as effectively the same as granting an option to purchase ordinary shares. When a nonrecourse note is used to fund the exercise of a stock option, the stock option is not considered “exercised” for accounting purposes until the nonrecourse note is repaid. A nonrecourse note is not recorded on the Consolidated Balance Sheets. The fair value of the stock option is recognized in the Company’s consolidated financial statements over the requisite service period through a charge to share-based compensation and a corresponding credit to additional paid-in-capital. If no future service is required to be provided, for example, if the note can be repaid at any time, the Company recognizes the fair value of the award as share-based compensation on the grant date, rather than over the term of the note.
Revenue recognition	d) Revenue recognition The Company’s primary source of revenue commencing in 2023 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 d) Revenue recognition (continued) Payments made to the partners, such as for supplies, shipping and brokerage fees, are recognized as cost of goods sold. The Company’s products generally carry standard warranty terms provided by the manufacturer. However, in instances where the Company provides replacement units, the Company does not recognize revenue and the related cost of revenue until the replacement units are delivered. The Company’s revenues in 2021 and 2022 were 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.
Inventory	e) Inventory Inventory consists primarily of packaging and components for the GluCurve Pet CGM. Inventory is valued at the lower of cost or net realizable value. We determine cost on the basis of the average cost.
Foreign currency translation	f) 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. Commencing January 1, 2023, the functional currency of the Company changed from the Singapore dollar (“SGD”) to the U.S. dollar as a result of completing the Redomicle Merger as the Company anticipates revenues and financings to be in U.S. dollar rather than SGD. The functional currency for ALR Nevada is the U.S. dollar and for ALR Canada is the Canadian dollar (“CAD”). 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. f) Foreign currency translation (continued) 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.
Income taxes	g) 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	h) 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	i) 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. Prior to repayment of nonrecourse note, the outstanding shares received in exchange for the nonrecourse note are excluded from the denominator of loss per share. For the year ended December 31, 2023, the Company excluded 36,000,000 ordinary shares (2022 – Nil and 2021 – Nil) issued in connection with nonrecourse notes receivable from the calculation of weighted average number of shares outstanding. The Company issued the following securities from the calculation of fully diluted shares outstanding because the results would have been anti-dilutive: Share-Based Payment Arrangement, Performance Shares, Outstanding Activity As of December 31, 2023 2022 2021 Options 411,970,000 321,700,000 5,497,001,500 Warrants 5,188,501,500 5,200,501,500 — Total 5,600,471,500 5,522,201,500 5,497,001,500
Comprehensive income (loss)	j) 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	k) Fair value of financial instruments The Company’s financial instruments include cash, accounts receivable, 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	l) 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.

Significant accounting polici_3

Significant accounting policies (Tables)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Share-Based Payment Arrangement, Performance Shares, Outstanding Activity	Share-Based Payment Arrangement, Performance Shares, Outstanding Activity As of December 31, 2023 2022 2021 Options 411,970,000 321,700,000 5,497,001,500 Warrants 5,188,501,500 5,200,501,500 — Total 5,600,471,500 5,522,201,500 5,497,001,500

Accounts payable and accrued _2

Accounts payable and accrued liabilities (Tables)	12 Months Ended
	Dec. 31, 2023
Payables and Accruals [Abstract]
Schedule of accounts payable and accrued liabilities	Schedule of accounts payable and accrued liabilities December 31, 2023 December 31, 2022 Accounts payable $ 1,180,132 $ 1,054,285 Accrued liabilities 318,285 288,587 Deferred revenue 2,905 — $ 1,501,322 $ 1,342,872

Interest, advances, promissor_2

Interest, advances, promissory notes payable and loan payable (Tables)	12 Months Ended
	Dec. 31, 2023
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, 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 and December 31, 2023 $ 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 December 31, 2023 December 31, 2022 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 1,525,000 Total Promissory Notes Payable to Related Parties $ 3,091,966 $ 3,091,966
Summary of activities of promissory notes payable	Summary of activities of promissory notes payable Promissory Notes Payable Carrying Value 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 and December 31, 2023 $ 2,163,368
Summary of the promissory notes payable	Summary of the promissory notes payable Promissory Notes Payable December 31, 2023 December 31, 2022 Unsecured promissory notes payable, 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 Total Promissory Notes Payable $ 2,163,368 $ 2,163,368
Summary of interest payable activity	Summary of interest payable activity Interest Payable Carrying Value 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 incurred on promissory notes payable 531,418 Interest payable retired through issuance of shares (24,000 ) Balance, December 31, 2023 $ 5,170,149
Schedule of Interest payable is due to related	Schedule of Interest payable is due to related Interest Payable December 31, 2023 December 31, 2022 Interest payable to related parties $ 1,848,079 $ 1,534,006 Interest payable 3,322,070 3,128,725 $ 5,170,149 $ 4,662,731
Summary of loan payable activity	Summary of loan payable activity Loan Payable Carrying Value Balance, December 31, 2021 $ — Loan proceeds received (SGD$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 Accreted interest on loan 48,020 Borrowing cost (recorded in interest expense) 150,010 Accrued interest (recorded in interest expense) 111,676 Foreign exchange adjustment 35,827 Balance, December 31, 2023 $ 2,188,515
Summary of incurred interest expense	Summary of incurred interest expense Year Ended December 31, 2023 2022 2021 Interest expense incurred related to the: ● lines of credit payable, as shown in note 5; 1,644,027 1,596,667 1,402,187 ● promissory notes (notes 4(a), 4(b) and 4(c)); 531,418 542,834 527,336 ● borrowing costs on loan payable to KWC (notes 4(d) and 8); 150,010 72,834 — ● accrued interest on loan payable to KWC (notes 4(d) and 8); 111,676 — — ● accreted interest on loan payable to KWC (notes 4(d) and 8); 48,020 23,315 — ● calculation of imputed interest on promissory notes payable, which had no stated interest rate; 34,431 104,494 112,339 ● other items; 1,961 5,351 1,346 ● 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 (notes 7 and 8); and $ — $ 4,004,906 $ — ● modification of options held by the CEO and the VP of the Company that were granted in connection with financing provided to the Company (notes 7 and 8) — — 3,425,120 Total interest expenses $ 2,521,543 $ 6,350,401 $ 5,468,328

Lines of credit (Tables)

Lines of credit (Tables)	12 Months Ended
	Dec. 31, 2023
Lines Of Credit
Schedule of lines of credit activity	Schedule of lines of credit activity Lines of Credit Total 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 Advances received on lines of credit 794,454 Interest incurred on lines of credit 1,644,027 Repayment of interest on lines of credit (310,603 ) Balance, December 31, 2023 $ 17,956,033
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 % per Month $ 10,300,000 Due on Demand $ 10,300,000 $ 3,298,537 $ 13,598,537 General Security over Assets General Corporate Requirements VP 1 % per Month 4,000,000 Due on Demand 3,910,845 446,651 4,357,496 General Security over Assets General Corporate Requirements Total $ 14,300,000 $ 14,210,845 $ 3,745,188 $ 17,956,033 As of December 31, 2022, 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 % per Month $ 10,300,000 Due on Demand $ 10,300,000 $ 2,136,330 $ 12,436,330 General Security over Assets General Corporate Requirements VP 1 % per Month 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

Additional paid-in capital (Tab

Additional paid-in capital (Tables)	12 Months Ended
	Dec. 31, 2023
Additional Paid-in Capital
Schedule of share-based compensation, stock options, activit	Schedule of share-based compensation, stock options, activit December 31, 2023 December 31, 2022 December 31, 2021 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 321,700,000 0.043 5,497,001,500 0.006 5,362,701,500 $ 0.004 Granted 120,270,000 0.050 115,500,000 0.050 165,000,000 $ 0.050 Options exchanged for warrants upon Redomicile Merger (note 1) — — (5,200,501,500 ) (0.004 ) — $ — Exercised (5,000,000 ) (0.015 ) — — (800,000 ) $ (0.015 ) Cancelled (25,000,000 ) (0.050 ) (90,300,000 ) (0.040 ) (29,900,000 ) $ (0.034 ) Outstanding, end of year 411,970,000 0.045 321,700,000 0.043 5,497,001,500 $ 0.006 Exercisable, end of year 182,200,000 0.037 160,800,000 0.037 5,221,701,500 $ 0.004
Schedule of Fair Value of Stock Options Granted-Allocation	Schedule of Options Outstanding December 31, 2023 December 31, 2022 December 31, 2021 Expiry Date Options Exercise Price Intrinsic Value Options Exercise Price Intrinsic Value Options Exercise Price Intrinsic Value November 27, 2022 — $ — — — $ — — 5,600,000 $ 0.015 $ 0.045 January 31, 2023 — $ — — 20,500,000 $ 0.015 0.050 40,500,000 $ 0.015 $ 0.045 June 13, 2023 — $ — — 5,000,000 $ 0.015 0.050 5,000,000 $ 0.015 $ 0.045 March 14, 2024 6,650,000 $ 0.035 — 6,650,000 $ 0.035 0.030 6,650,000 $ 0.035 $ 0.025 April 12, 2024 — $ — — — $ — — 4,925,001,500 $ 0.002 $ 0.058 April 12, 2024 2,250,000 $ 0.015 0.005 3,350,000 $ 0.015 0.050 3,350,000 $ 0.015 $ 0.045 April 12, 2024 200,000 $ 0.030 — 200,000 $ 0.030 0.035 200,000 $ 0.030 $ 0.030 May 6, 2024 13,000,000 $ 0.035 — 13,000,000 $ 0.035 0.030 13,000,000 $ 0.035 $ 0.025 May 17, 2024 2,200,000 $ 0.035 — 57,000,000 $ 0.050 0.015 77,000,000 $ 0.050 $ 0.010 May 17, 2024 23,500,000 $ 0.050 — 19,400,000 $ 0.035 0.030 19,400,000 $ 0.035 $ 0.025 June 17, 2024 — $ — — — $ — — 5,000,000 $ 0.050 $ 0.010 August 16, 2024 — $ — — — $ — — 2,500,000 $ 0.050 $ 0.010 September 6, 2024 — $ — — — $ — — 1,000,000 $ 0.050 $ 0.010 October 3, 2024 1,000,000 $ 0.035 — 3,500,000 $ 0.035 0.030 3,500,000 $ 0.035 $ 0.025 October 24, 2024 2,000,000 $ 0.035 — 2,000,000 $ 0.035 0.030 2,000,000 $ 0.035 $ 0.025 December 11, 2024 — $ — — — $ — — 120,000,000 $ 0.015 $ 0.045 April 1, 2025 10,000,000 $ 0.035 — 10,000,000 $ 0.035 0.030 10,000,000 $ 0.035 $ 0.025 May 31, 2025 10,000,000 $ 0.035 — 10,000,000 $ 0.035 0.030 20,000,000 $ 0.035 $ 0.025 May 31, 2025 37,300,000 $ 0.050 — 57,300,000 $ 0.050 0.015 87,300,000 $ 0.050 $ 0.010 December 31, 2025 22,400,000 $ 0.015 0.005 5,300,000 $ 0.015 0.050 — $ — $ — December 31, 2025 24,000,000 $ 0.050 — 56,500,000 $ 0.050 0.015 56,500,000 $ 0.050 $ 0.010 June 30, 2026 16,000,000 $ 0.050 — 26,000,000 $ 0.050 0.015 26,000,000 $ 0.050 $ 0.010 September 30, 2026 16,000,000 $ 0.050 — 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 June 30, 2028 4,500,000 $ 0.015 0.005 — $ — — — $ — $ — June 30, 2028 19,700,000 $ 0.035 — — $ — — — $ — $ — June 30, 2028 201,270,000 $ 0.050 — — $ — — — $ — $ — Total 411,970,000 $ 0.045 — 321,700,000 $ 0.043 0.022 5,497,001,500 $ 0.006 $ 0.054 Weighted Average Remaining Contractual Life 3.13 2.21 2.37 ($ United States) 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 Year Ended December 31, 2023 2022 2021 Interest expense $ — $ 4,004,906 $ 3,425,120 Product development expense 1,060,636 227,338 222,178 Professional expense 403,880 38,614 169,382 Selling, general and administrative expenses 1,402,533 1,499,322 586,538 $ 2,867,049 $ 5,770,180 $ 4,403,218
Schedule of Fair Value of Stock Options Granted-Allocation	Schedule of Fair Value of Stock Options Granted-Allocation Year Ended December 31, 2023 2022 2021 Interest expense $ — $ 4,004,906 $ 3,425,120 Product development expense 1,060,636 227,338 222,178 Professional expense 403,880 38,614 169,382 Selling, general and administrative expenses 1,402,533 1,499,322 586,538 $ 2,867,049 $ 5,770,180 $ 4,403,218
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions	Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions Year Ended December 31, 2023 2022 2021 Risk-free interest rate 4.15 % 3.05 % 0.87 % Expected life (years) 4.9 4.5 4.8 Expected dividends 0 % 0 % 0 % Expected volatility 145 % 123 % 278 % Forfeiture rate 0 % 0 % 0 %
Summary of warrant activity	Summary of warrant activity December 31, 2023 December 31, 2022 December 31, 2021 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 5,200,501,500 0.004 — — — $ — Options exchanged for warrants (note 1) — — 5,200,501,500 0.004 — $ — Exercised (12,000,000 ) (0.002 ) — — — $ — Outstanding, end of year 5,188,501,500 0.004 5,200,501,500 0.004 — $ —
Schedule Warrants Outstanding	Schedule Warrants Outstanding December 31, 2023 December 31, 2022 December 31, 2021 Expiry Date Warrants Exercise Price Intrinsic Value Warrants Exercise Price Intrinsic Value Warrants Exercise Price Intrinsic Value April 12, 2024* 4,913,001,500 $ 0.002 0.018 4,925,001,500 $ 0.002 0.063 — $ — $ — December 11, 2024 120,000,000 $ 0.015 0.005 120,000,000 $ 0.015 0.050 — $ — $ — December 31, 2026 155,500,000 $ 0.050 — 155,500,000 $ 0.050 0.015 — $ — $ — Total 5,188,501,500 $ 0.004 0.016 5,200,501,500 $ 0.043 0.022 — $ — $ — Weighted Average Remaining Contractual Life 0.38 1.38 —

Related party transactions an_2

Related party transactions and balances (Tables)	12 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
Schedule of related party transactions	Schedule of related party transactions Year Ended December 31, 2023 2022 2021 Related party transactions included within interest expense: Interest expense on lines of credit payable to the CEO and the VP of the Company $ 1,644,027 $ 1,596,667 $ 1,402,187 Interest expense on promissory notes issued to relatives of the CEO of the Company $ 328,073 $ 324,586 $ 316,504 Interest expenses on loan payable to KWC $ 159,696 $ 23,315 $ — Accrued borrowing costs (recorded in interest expense) on loan payable to KWC $ 150,010 $ 72,834 $ — 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 Salary and bonus paid to the CEO of the Company $ 249,600 $ 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 $ 44,671 $ 43,532 $ 33,427 Salary for services as Secretary and Chief Legal Counsel of the Company $ 8,934 $ 8,706 $ — Selling, general and administrative expenses related to stock options granted to the Chief Legal Counsel of the Company $ 84,528 $ 304,291 $ — Loss on settlement of debt to a relative of the CEO of the Company $ — $ — $ 16,800 Consulting fees to a relative of the CEO of the Company $ 130,000 $ — $ — Rent paid to a company controlled by the VP and immediate family members $ — $ 20,206 $ 24,390 Stock options vested to members of the Board of Directors and related parties of the Company $ 226,329 $ 26,146 $ 304,692

Income taxes (Tables)

Income taxes (Tables)	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Scheduled of income tax benefit	Scheduled of income tax benefit December 31, 2023 December 31, 2022 December 31, 2021 Computed expected benefit of income taxes $ (1,569,648 ) $ (2,229,950 ) $ (1,773,096 ) Share-based compensation and permanent differences 693,895 1,220,577 925,449 Non-deductible interest expense 411,695 364,680 334,556 Expiry of tax credits 582,939 525,830 773,050 True up of prior year balances 671,947 (30,092 ) 99,348 Increase (decrease) in valuation allowance (790,828 ) 148,955 (359,307 ) Income tax provision $ — $ — $ —
Scheduled of net deferred income tax asset	Scheduled of net deferred income tax asset Year Ended December 31, 2023 2022 2021 Net operating loss carried forward $ 32,358,315 $ 36,124,160 $ 35,414,853 Tax rate 21 % 21 % 21 % Deferred income tax assets 6,795,246 7,586,074 7,437,119 Valuation allowance (6,795,246 ) (7,586,074 ) (7,437,119 ) Net deferred income tax asset $ — $ — $ —
Scheduled of operating loss carryforward	Scheduled of operating loss carryforward Expiry United States Singapore Canada Total 2024 1,251,000 — — 1,251,000 2025 1,304,000 — — 1,304,000 2026 1,532,000 — — 1,532,000 2027 1,480,000 — — 1,480,000 2028 1,600,000 — — 1,600,000 2029 1,723,000 — — 1,723,000 2030 823,000 — — 823,000 2031 1,747,000 — — 1,747,000 2032 1,638,000 — — 1,638,000 2033 1,403,000 — — 1,403,000 2034 2,595,000 — — 2,595,000 2035 1,619,000 — — 1,619,000 2036 1,171,000 — — 1,171,000 2037 928,000 — — 928,000 2041 — 174,000 — 174,000 2042 — 513,000 3,000 516,000 2043 — 916,000 — 916,000 Indefinite 9,938,000 — — 9,938,000 30,752,000 1,603,000 3,000 32,358,000

Operating segments (Tables)

Operating segments (Tables)	12 Months Ended
	Dec. 31, 2023
Segment Reporting [Abstract]
Schedule of Operating Segments	Schedule of Operating Segments December 31, 2023 December 31, 2022 Current and Total Assets Other $ 41,378 $ 10,481 Singapore 68,232 154,458 United States 45,588 212,350 $ 155,198 $ 377,289 Year Ended December 31, 2023 2022 2021 Revenue Other $ — $ — $ — Singapore 25,536 2,367 7,468 United States — — — $ 25,536 $ 2,367 $ 7,468 Net Loss Other $ (331 ) $ (2,585 ) $ (36 ) Singapore (4,006,880 ) (1,693,916 ) (195,308 ) United States (3,467,303 ) (8,922,308 ) (8,247,971 ) $ (7,474,514 ) $ (10,618,809 ) $ (8,443,315 )

Supplemental information with_2

Supplemental information with respect to cash flows (Tables)	12 Months Ended
	Dec. 31, 2023
Supplemental Cash Flow Elements [Abstract]
Scheduled of cash flows information	Scheduled of cash flows information Year Ended December 31, 2023 2022 2021 Reclassification of additional paid-in capital on exercise of stock options and warrants $ 1,653,289 $ — $ 41,271 Ordinary shares issued to retire accounts payable (notes 6(b)(ii), 6(b)(iii), 6(b)(viii) and 6(b)(xiii)) $ 294,000 $ 125,000 $ 194,186 Options exercised for settlement of debt (note 6(b)(iv)) $ 75,000 $ — $ — Ordinary shares issued to retire interest payable and promissory notes payable $ 24,000 $ — $ 23,000 Additional paid-in capital on KWC loan payable (note 4(d)) $ — $ 113,912 $ —

Significant accounting polici_4

Significant accounting policies (Details) - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Class of Warrant or Right [Line Items]
Incremental Common Shares Attributable to Dilutive Effect of Share-Based Payment Arrangements	5,600,471,500	5,522,201,500	5,497,001,500
Options [Member]
Class of Warrant or Right [Line Items]
Incremental Common Shares Attributable to Dilutive Effect of Share-Based Payment Arrangements	411,970,000	321,700,000	5,497,001,500
Warrants [Member]
Class of Warrant or Right [Line Items]
Incremental Common Shares Attributable to Dilutive Effect of Share-Based Payment Arrangements	5,188,501,500	5,200,501,500

Significant accounting polici_5

Significant accounting policies (Details Narrative)	12 Months Ended
	Dec. 31, 2023 shares
Accounting Policies [Abstract]
[custom:Ordinaryshares]	36,000,000

Accounts payable and accrued _3

Accounts payable and accrued liabilities (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Payables and Accruals [Abstract]
Accounts payable	$ 1,180,132	$ 1,054,285
Accrued liabilities	318,285	288,587
Deferred revenue	2,905
	$ 1,501,322	$ 1,342,872

Accounts payable and accrued _4

Accounts payable and accrued liabilities (Details Narrative)	12 Months Ended
	Dec. 31, 2023 USD ($)
Payables and Accruals [Abstract]
[custom:ProceedsReceived]	$ 26,880

Interest, advances, promissor_3

Interest, advances, promissory notes payable and loan payable (Details)	12 Months Ended
	Dec. 31, 2023 USD ($)
Interest Advances Promissory Notes Payable And Loan Payable
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 and December 31, 2023	$ 3,091,966

Interest, advances, promissor_4

Interest, advances, promissory notes payable and loan payable (Details 1) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Short-Term Debt [Line Items]
Notes payable	$ 3,091,966	$ 3,091,966
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	$ 1,525,000

Interest, advances, promissor_5

Interest, advances, promissory notes payable and loan payable (Details 2)	12 Months Ended
	Dec. 31, 2023 USD ($)
Interest Advances Promissory Notes Payable And Loan Payable
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 and December 31, 2023	$ 2,163,368

Interest, advances, promissor_6

Interest, advances, promissory notes payable and loan payable (Details 3) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Short-Term Debt [Line Items]
Notes payable	$ 2,163,368	$ 2,163,368
Interest One Percent [Member]
Short-Term Debt [Line Items]
Notes payable	1,317,456
Interest Zero Point Six Six Seven [Member]
Short-Term Debt [Line Items]
Notes payable	425,000	425,000
Interest Zero Point Six Two Five [Member]
Short-Term Debt [Line Items]
Notes payable	150,000	150,000
Non Interest Bearing [Member]
Short-Term Debt [Line Items]
Notes payable	$ 270,912	$ 270,912

Interest, advances, promissor_7

Interest, advances, promissory notes payable and loan payable (Details 4) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Interest Advances Promissory Notes Payable And Loan Payable
Beginning balance	$ 4,662,731	$ 4,110,647
Interest incurred on promissory notes payable	531,418	542,834
Transferred from lines of credit interest	(24,000)	9,250
Ending	$ 5,170,149	$ 4,662,731

Interest, advances, promissor_8

Interest, advances, promissory notes payable and loan payable (Details 5) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Interest Advances Promissory Notes Payable And Loan Payable
Related parties	$ 1,848,079	$ 1,534,006
Unrelated parties	3,322,070	3,128,725
Interest Payable	$ 5,170,149	$ 4,662,731

Interest, advances, promissor_9

Interest, advances, promissory notes payable and loan payable (Details 6) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Interest Advances Promissory Notes Payable And Loan Payable
Beginning Balance	$ 1,842,982
Loan proceeds received		1,779,250
Proceeds allocated to additional paid-in capital as benefit		(113,912)
Accreted interest on loan	48,020	23,315
Borrowing cost (recorded in interest expense)	150,010	72,834
Foreign exchange adjustment	35,827	81,495
Accrued interest (recorded in interest expense)	111,676
Ending Balance	$ 2,188,515	$ 1,842,982

Interest, advances, promisso_10

Interest, advances, promissory notes payable and loan payable (Details 7) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Interest Advances Promissory Notes Payable And Loan Payable
●   lines of credit payable, as shown in note 5;	$ 1,644,027	$ 1,596,667	$ 1,402,187
●   promissory notes (notes 4(a), 4(b) and 4(c));	531,418	542,834	527,336
●   borrowing costs on loan payable to KWC (notes 4(d) and 8);	150,010	72,834
●   accrued interest on loan payable to KWC (notes 4(d) and 8);	111,676
●   accreted interest on loan payable to KWC (notes 4(d) and 8);	48,020	23,315
●   calculation of imputed interest on promissory notes payable, which had no stated interest rate;	34,431	104,494	112,339
●   other items;	1,961	5,351	1,346
●   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 (notes 7 and 8); and		4,004,906
●   modification of options held by the CEO and the VP of the Company that were granted in connection with financing provided to the Company (notes 7 and 8)			3,425,120
Total interest expenses	$ 2,521,543	$ 6,350,401	$ 5,468,328

Lines of credit (Details)

Lines of credit (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Lines Of Credit
Beginning balance of Line credit	$ 15,828,155	$ 14,008,833
Advances received on lines of credit	794,454	727,986
Interest incurred on lines of credit	1,644,027	1,596,667
[custom:InterestTransferredToPromissoryNotesInterestPayable]		(9,250)
Repayment of interest on lines of credit	(310,603)	(496,081)	$ (456,725)
Ending balance of Line of credit	$ 17,956,033	$ 15,828,155	$ 14,008,833

Lines of credit (Details 1)

Lines of credit (Details 1) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Line of Credit Facility [Line Items]
Borrowing limit	$ 14,300,000	$ 14,300,000
Principal Borrowed	14,210,845	13,416,391
Accured Interest	3,745,188	2,411,764
Total Outstanding	17,956,033	15,828,155
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	10,300,000
Accured Interest	3,298,537	2,136,330
Total Outstanding	13,598,537	12,436,330
V P [Member]
Line of Credit Facility [Line Items]
Borrowing limit	4,000,000	4,000,000
Principal Borrowed	3,910,845	3,116,391
Accured Interest	446,651	275,434
Total Outstanding	$ 4,357,496	$ 3,391,825
Chairman And C E O [Member]
Line of Credit Facility [Line Items]
[custom:InterestRate]	100%	100%
V P [Member]
Line of Credit Facility [Line Items]
[custom:InterestRate]	100%	100%

Share capital (Details Narrativ

Share capital (Details Narrative)	12 Months Ended
	Dec. 31, 2023 USD ($)
Equity [Abstract]
Accounts Payable, Fair Value Disclosure	$ 194,186
Origination of Notes Receivable from Related Parties	20,000
Line of Credit Assumed	$ 3,000

Additional paid-in capital (Det

Additional paid-in capital (Details) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Additional Paid-in Capital
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number, Beginning 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, Beginning Balance	$ 0.043	$ 0.006	$ 0.004
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Granted	120,270,000	115,500,000	165,000,000
Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Grants in Period, Weighted Average Exercise Price	$ 0.050	$ 0.050	$ 0.050
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	(5,000,000)		(800,000)
Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Expirations in Period, Weighted Average Exercise Price	$ (0.015)		$ (0.015)
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Forfeitures	(25,000,000)	(90,300,000)	(29,900,000)
Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price	$ (0.050)	$ (0.040)	$ (0.034)
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number, Ending Balance	411,970,000	321,700,000	5,497,001,500
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Ending Balance	$ 0.045	$ 0.043	$ 0.006
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Period Increase (Decrease)	182,200,000	160,800,000	5,221,701,500
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Forfeitures and Expirations in Period, Weighted Average Exercise Price	$ 0.037	$ 0.037	$ 0.004

Additional paid-in capital (D_2

Additional paid-in capital (Details 1) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Offsetting Assets [Line Items]
Options	411,970,000	321,700,000		5,497,001,500
Exercise Price	$ 0.045	$ 0.043	$ 0.006
Intrinsic Value		$ 0.022	$ 0.054
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term	3 years 1 month 17 days	2 years 2 months 15 days	2 years 4 months 13 days
Options 1 [Member]
Offsetting Assets [Line Items]
Options			5,600,000
Exercise Price			$ 0.015
Intrinsic Value			$ 0.045
Options 2 [Member]
Offsetting Assets [Line Items]
Options		20,500,000	40,500,000
Exercise Price		$ 0.015	$ 0.015
Intrinsic Value		$ 0.050		$ 0.045
Options 3 [Member]
Offsetting Assets [Line Items]
Options		5,000,000	5,000,000
Exercise Price		$ 0.015	$ 0.015
Intrinsic Value		0.050	$ 0.045
Options 4 [Member]
Offsetting Assets [Line Items]
Options	6,650,000		6,650,000
Exercise Price		0.035	$ 0.035
Intrinsic Value		$ 0.030	0.025
Options 5 [Member]
Offsetting Assets [Line Items]
Options				4,925,001,500
Exercise Price			0.002
Intrinsic Value			0.058
Options 6 [Member]
Offsetting Assets [Line Items]
Options	2,250,000	3,350,000		3,350,000
Exercise Price		$ 0.015	0.015
Intrinsic Value	$ 0.005	0.050		$ 0.045
Options 7 [Member]
Offsetting Assets [Line Items]
Options	200,000			200,000
Exercise Price		0.030	0.030
Intrinsic Value		0.035		$ 0.030
Options 8 [Member]
Offsetting Assets [Line Items]
Options	13,000,000			13,000,000
Exercise Price		0.035	0.035
Intrinsic Value		$ 0.030		$ 0.025
Options 9 [Member]
Offsetting Assets [Line Items]
Options	2,200,000	57,000,000		77,000,000
Exercise Price	$ 0.035	$ 0.050	0.050
Intrinsic Value		$ 0.015	0.010
Options 10 [Member]
Offsetting Assets [Line Items]
Options	23,500,000	19,400,000		19,400,000
Exercise Price	$ 0.050	$ 0.035	0.035
Intrinsic Value		$ 0.030	0.025
Options 11 [Member]
Offsetting Assets [Line Items]
Options				5,000,000
Exercise Price			0.050
Intrinsic Value			0.010
Options 12 [Member]
Offsetting Assets [Line Items]
Options				2,500,000
Exercise Price			0.050
Intrinsic Value			0.010
Options 13 [Member]
Offsetting Assets [Line Items]
Options				1,000,000
Exercise Price			0.050
Intrinsic Value			0.010
Options 14 [Member]
Offsetting Assets [Line Items]
Options	1,000,000	3,500,000		3,500,000
Exercise Price		$ 0.035	0.035
Intrinsic Value		0.030	0.025
Options 15 [Member]
Offsetting Assets [Line Items]
Options	2,000,000			2,000,000
Exercise Price		0.035	0.035
Intrinsic Value		0.030	0.025
Options 16 [Member]
Offsetting Assets [Line Items]
Options				120,000,000
Exercise Price			0.015
Intrinsic Value			0.045
Options 17 [Member]
Offsetting Assets [Line Items]
Options	10,000,000			10,000,000
Exercise Price		0.035	0.035
Intrinsic Value		0.030	0.025
Options 18 [Member]
Offsetting Assets [Line Items]
Options	10,000,000			20,000,000
Exercise Price		0.035	0.035
Intrinsic Value		$ 0.030	0.025
Options 19 [Member]
Offsetting Assets [Line Items]
Options	37,300,000	57,300,000		87,300,000
Exercise Price		$ 0.050	0.050
Intrinsic Value		$ 0.015	0.010
Options 20 [Member]
Offsetting Assets [Line Items]
Options	22,400,000	5,300,000
Exercise Price		$ 0.015
Intrinsic Value	$ 0.005	$ 0.050
Options 21 [Member]
Offsetting Assets [Line Items]
Options	24,000,000	56,500,000		56,500,000
Exercise Price		$ 0.050	0.050
Intrinsic Value		$ 0.015	0.010
Options 22 [Member]
Offsetting Assets [Line Items]
Options	16,000,000	26,000,000		26,000,000
Exercise Price		$ 0.050	0.050
Intrinsic Value		0.015	0.010
Options 23 [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 24 [Member]
Offsetting Assets [Line Items]
Options		10,000,000		50,000,000
Exercise Price		$ 0.050	0.050
Intrinsic Value		$ 0.015	$ 0.010
Options 25 [Member]
Offsetting Assets [Line Items]
Options	4,500,000
Exercise Price	$ 0.015
Intrinsic Value	$ 0.005
Options 26 [Member]
Offsetting Assets [Line Items]
Options	19,700,000
Exercise Price	$ 0.035
Intrinsic Value
Options 27 [Member]
Offsetting Assets [Line Items]
Options	201,270,000
Exercise Price	$ 0.050
Intrinsic Value

Additional paid-in capital (D_3

Additional paid-in capital (Details 2) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Additional Paid-in Capital
Interest expense		$ 4,004,906	$ 3,425,120
Product development expense	1,060,636	227,338	222,178
Professional expense	403,880	38,614	169,382
Selling, general and administrative expenses	1,402,533	1,499,322	586,538
	$ 2,867,049	$ 5,770,180	$ 4,403,218

Additional paid-in capital (D_4

Additional paid-in capital (Details 3)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Additional Paid-in Capital
Risk-free interest rate	4.15%	3.05%	0.87%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term	4 years 10 months 24 days	4 years 6 months	4 years 9 months 18 days
Expected dividends	0%	0%	0%
Expected volatility	145%	123%	278%
Forfeiture rate	0%	0%	0%

Additional paid-in capital (D_5

Additional paid-in capital (Details 4) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Additional Paid-in Capital
Warrants	5,200,501,500
Weighted Average Exercise Price	$ 0.004
Options exchanged for warrants		5,200,501,500
Weighted Average Exercise Price Warrants		$ 0.004
Warrants exercisable	(12,000,000)
[custom:WeightedAverageExercisePriceExercisableEndings]	$ (0.002)
Warrants	5,188,501,500	5,200,501,500
Weighted Average Exercise Price Ending	$ 0.004	$ 0.004

Additional paid-in capital (D_6

Additional paid-in capital (Details 5) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Warrants	5,188,501,500	5,200,501,500
Exercise price	$ 0.004	$ 0.043
Intrinsic Value	$ 0.016	$ 0.022
Weighted Average Remaining Contractual Life	4 months 17 days	1 year 4 months 17 days
April Twelve Two Thousand Twenty Four [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Warrants	4,913,001,500	4,925,001,500
Exercise price	$ 0.002	$ 0.002
Intrinsic Value	$ 0.018	$ 0.063
December Two Thousand Twenty Four [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Warrants	120,000,000	120,000,000
Exercise price	$ 0.015	$ 0.015
Intrinsic Value	$ 0.005	$ 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	155,500,000
Exercise price	$ 0.050	$ 0.050
Intrinsic Value		$ 0.015

Related party transactions an_3

Related party transactions and balances (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Related Party Transactions [Abstract]
Interest expense on lines of credit payable to the CEO and the VP of the Company	$ 1,644,027	$ 1,596,667	$ 1,402,187
Interest expense on promissory notes issued to relatives of the CEO of the Company	328,073	324,586	316,504
Interest expenses on loan payable to KWC	159,696	23,315
Accrued borrowing costs (recorded in interest expense) on loan payable to KWC	150,010	72,834
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
Salary and bonus paid to the CEO of the Company	249,600	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	44,671	43,532	33,427
Salary for services as Secretary and Chief Legal Counsel of the Company	8,934	8,706
Selling, general and administrative expenses related to stock options granted to the Chief Legal Counsel of the Company	84,528	304,291
Loss on settlement of debt to a relative of the CEO of the Company			16,800
Consulting fees to a relative of the CEO of the Company	130,000
Rent paid to a company controlled by the VP and immediate family members		20,206	24,390
Stock options vested to members of the Board of Directors and related parties of the Company	$ 226,329	$ 26,146	$ 304,692

Income taxes (Details)

Income taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Computed expected benefit of income taxes	$ (1,569,648)	$ (2,229,950)	$ (1,773,096)
Share-based compensation and permanent differences	693,895	1,220,577	925,449
Non-deductible interest expense	411,695	364,680	334,556
Expiry of tax credits	582,939	525,830	773,050
True up of prior year balances	671,947	(30,092)	99,348
Increase (decrease) in valuation allowance	(790,828)	148,955	(359,307)
Income tax provision

Income taxes (Details 1)

Income taxes (Details 1) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Net operating loss carried forward	$ 32,358,315	$ 36,124,160	$ 35,414,853
Tax rate	21%	21%	21%
Deferred income tax assets	$ 6,795,246	$ 7,586,074	$ 7,437,119
Valuation allowance	(6,795,246)	(7,586,074)	(7,437,119)
Net deferred income tax asset

Income taxes (Details 2)

Income taxes (Details 2) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	$ 32,358,000
UNITED STATES
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	30,752,000
SINGAPORE
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards		$ 1,603,000
CANADA
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards		3,000
Two Thousand Twenty Four [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	1,251,000
Two Thousand Twenty Four [Member] | UNITED STATES
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	1,251,000
Two Thousand Twenty Five [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	1,304,000
Two Thousand Twenty Five [Member] | UNITED STATES
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	1,304,000
Two Thousand Twenty Six [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	1,532,000
Two Thousand Twenty Six [Member] | UNITED STATES
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	1,532,000
Two Thousand Twenty Seven [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	1,480,000
Two Thousand Twenty Seven [Member] | UNITED STATES
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	1,480,000
Two Thousand Twenty Eight [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	1,600,000
Two Thousand Twenty Eight [Member] | UNITED STATES
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	1,600,000
Two Thousand Twenty Nine [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	1,723,000
Two Thousand Twenty Nine [Member] | UNITED STATES
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	1,723,000
Two Thousand Thirty [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	823,000
Two Thousand Thirty [Member] | UNITED STATES
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	823,000
Two Thousand Thirty One [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	1,747,000
Two Thousand Thirty One [Member] | UNITED STATES
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	1,747,000
Two Thousand Thirty Two [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	1,638,000
Two Thousand Thirty Two [Member] | UNITED STATES
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	1,638,000
Two Thousand Thirty Three [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	1,403,000
Two Thousand Thirty Three [Member] | UNITED STATES
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	1,403,000
Two Thousand Thirty Four [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	2,595,000
Two Thousand Thirty Four [Member] | UNITED STATES
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	2,595,000
Two Thousand Thirty Five [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	1,619,000
Two Thousand Thirty Five [Member] | UNITED STATES
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	1,619,000
Two Thousand Thirty Six [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	1,171,000
Two Thousand Thirty Six [Member] | UNITED STATES
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	1,171,000
Two Thousand Thirty Seven [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	928,000
Two Thousand Thirty Seven [Member] | UNITED STATES
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	928,000
Two Thousand Forty One [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	174,000
Two Thousand Forty One [Member] | UNITED STATES
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards
Two Thousand Forty One [Member] | SINGAPORE
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards		174,000
Two Thousand Forty Two [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	516,000
Two Thousand Forty Two [Member] | UNITED STATES
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards
Two Thousand Forty Two [Member] | SINGAPORE
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards		513,000
Two Thousand Forty Two [Member] | CANADA
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards		3,000
Two Thousand Forty Three [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	916,000
Two Thousand Forty Three [Member] | UNITED STATES
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards
Two Thousand Forty Three [Member] | SINGAPORE
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards		916,000
Indefinite [Member]
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	9,938,000
Indefinite [Member] | UNITED STATES
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards	$ 9,938,000
Indefinite [Member] | SINGAPORE
Operating Loss Carryforwards [Line Items]
Operating Loss Carryforwards

Operating segments (Details)

Operating segments (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Revenues from External Customers and Long-Lived Assets [Line Items]
Total Asset	$ 155,198	$ 377,289
Revenue	25,536	2,367	$ 7,468
Net loss	(7,474,514)	(10,618,809)	(8,443,315)	$ (8,443,315)
Other [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total Asset	41,378	10,481
Revenue
Net loss	(331)	(2,585)	(36)
SINGAPORE
Revenues from External Customers and Long-Lived Assets [Line Items]
Total Asset	68,232	154,458
Revenue	25,536	2,367	7,468
Net loss	(4,006,880)	(1,693,916)	(195,308)
UNITED STATES
Revenues from External Customers and Long-Lived Assets [Line Items]
Total Asset	45,588	212,350
Revenue
Net loss	$ (3,467,303)	$ (8,922,308)	$ (8,247,971)

Supplemental information with_3

Supplemental information with respect to cash flows (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Supplemental Cash Flow Elements [Abstract]
Reclassification of additional paid-in capital on exercise of stock options and warrants	$ 1,653,289		$ 41,271
Ordinary shares issued to retire accounts payable (notes 6(b)(ii), 6(b)(iii), 6(b)(viii) and 6(b)(xiii))	294,000	125,000	194,186
Options exercised for settlement of debt (note 6(b)(iv))	75,000
Ordinary shares issued to retire interest payable and promissory notes payable	24,000		23,000
Additional paid-in capital on KWC loan payable (note 4(d))		$ 113,912