Ethema Health (GRST) 10-Q19 Aug 242024 Q2 Quarterly reportFinancial data

Company Profile

Cover

Cover - shares	6 Months Ended
Cover - shares	Jun. 30, 2024	Aug. 19, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2024
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--12-31
Entity File Number	000-54748
Entity Registrant Name	ETHEMA HEALTH CORPORATION.
Entity Central Index Key	0000792935
Entity Tax Identification Number	84-1227328
Entity Incorporation, State or Country Code	CO
Entity Address, Address Line One	950 Evernia Street
Entity Address, City or Town	West Palm Beach
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	33401
City Area Code	416
Local Phone Number	500-0020
Title of 12(b) Security	Common shares
Trading Symbol	GRST
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		7,729,053,805

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Current assets
Cash	$ 31,102	$ 68,573
Accounts receivable, net	272,872	313,338
Prepaid expenses	26,453	18,159
Other current assets	1,478	3,030
Related party receivables	13,571
Total current assets	345,476	403,100
Non-current assets
Property and equipment	762,979	508,401
Intangible assets, net	715,961	894,952
Right of use assets	10,052,463	9,323,723
Deposits paid	472,393	389,000
Total non-current assets	12,003,796	11,116,076
Total assets	12,349,272	11,519,176
Current liabilities
Accounts payable and accrued liabilities	507,899	352,101
Convertible notes, net of discounts	2,169,570	4,419,927
Short-term notes	2,379,445	680,672
Promissory note	267,500
Receivables funding	284,064	211,961
Government assistance loans	15,062	14,962
Operating lease liability	275,457	38,563
Finance lease liability	8,714	8,426
Related party payables	2,638,078	2,572,292
Total current liabilities	8,545,789	8,298,904
Non-current liabilities
Convertible notes, net of discounts	1,730,048
Government assistance loans	12,920	20,520
Promissory note	197,500
Operating lease liability	9,990,756	9,383,557
Finance lease liability	12,017	16,475
Total non-current liabilities	11,943,241	9,420,552
Total liabilities	20,489,030	17,719,456
Preferred stock - Series B; $1.00 par value 10,000,000 authorized, 0 and 400,000 shares issued and outstanding as of June 30, 2024 and December 31, 2023.
Stockholders’ deficit
Preferred stock - Series A; $0.01 par value, 10,000,000 authorized, 4,000,000 shares issued and outstanding as of June 30, 2024 and December 31, 2023	40,000	40,000
Common stock - $0.01 par value, 10,000,000,000 shares authorized; 3,729,053,805 and 3,729,053,805 shares issued and outstanding as of June 30, 2024 and December 31, 2023, respectively	37,290,539	37,290,539
Additional paid-in capital	25,087,925	26,187,925
Discount for shares issued below par value	(27,363,367)	(27,363,367)
Accumulated deficit	(43,194,855)	(42,355,377)
Total stockholders’ deficit	(8,139,758)	(6,200,280)
Total liabilities and stockholders’ deficit	$ 12,349,272	$ 11,519,176

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Jun. 30, 2024	Dec. 31, 2023
Preferred Stock, Par or Stated Value Per Share	$ 0.01	$ 0.01
Preferred Stock, Shares Authorized	10,000,000	10,000,000
Preferred Stock, Shares Issued	4,000,000	4,000,000
Preferred Stock, Shares Outstanding	4,000,000	4,000,000
Common Stock, Par or Stated Value Per Share	$ 0.01	$ 0.01
Common Stock, Shares Authorized	10,000,000,000	10,000,000,000
Common Stock, Shares, Issued	3,729,053,805	3,729,053,805
Common Stock, Shares, Outstanding	3,729,053,805	3,729,053,805
Series B Preferred Stock [Member]
TemporaryEquity, Par or Stated Value Per Share	$ 1	$ 1
TemporaryEquity, Shares Authorized	10,000,000	10,000,000
TemporaryEquity, Shares Issued	0	400,000
TemporaryEquity, Shares Outstanding	0	400,000

UNAUDITED CONDENSED CONSOLIDATE

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Income Statement [Abstract]
Revenues	$ 1,490,100	$ 1,565,959	$ 2,790,200	$ 2,866,005
Operating expenses
General and administrative	363,230	265,165	637,775	506,402
Rent expense	274,130	105,933	539,263	220,497
Management fees		215,503		243,003
Professional fees	301,132	177,910	455,682	289,114
Salaries and wages	717,032	629,707	1,440,773	1,221,743
Depreciation and amortization	112,086	139,595	223,292	278,074
Total operating expenses	1,767,610	1,533,813	3,296,785	2,758,833
Operating loss (income)	(277,510)	32,146	(506,585)	107,172
Other Income (expense)
Other income		339		339
Penalty on convertible debt		(34,688)		(34,688)
Extension fee – property purchase		(130,000)		(130,000)
Interest income	523		1,098
Interest expense	(106,914)	(143,981)	(200,100)	(301,077)
Amortization of debt discount	(75,240)	(87,526)	(138,402)	(164,447)
Foreign exchange movements	(6,134)	(87,791)	4,511	(90,746)
Net loss before income taxes	(465,275)	(451,501)	(839,478)	(613,447)
Income taxes		219,346		205,575
Net loss	(465,275)	(232,155)	(839,478)	(407,872)
Net loss (income) attributable to non-controlling interest	101,842	(93,880)	101,842	(96,848)
Net loss allocable to Ethema Health Corporation Stockholders	(363,433)	(326,035)	(737,636)	(504,720)
Preferred stock dividend		(5,984)		(11,901)
Preferred stock dividend – non controlling interest		(17,822)		(35,324)
Net loss available to common shareholders of Ethema Health Corporation	(363,433)	(349,841)	(737,636)	(551,945)
Accumulated other comprehensive income (loss)
Foreign currency translation adjustment		6,569		5,065
Total comprehensive loss	$ (363,433)	$ (343,272)	$ (737,636)	$ (546,880)
Loss per share - Basic	$ 0	$ 0	$ 0	$ 0
Loss per share - Diluted	$ 0	$ 0	$ 0	$ 0
Weighted average common shares outstanding basic	3,729,053,805	3,729,053,805	3,729,053,805	3,729,053,085
Weighted average common shares outstanding diluted	3,729,053,805	3,729,053,805	3,729,053,805	3,729,053,085

UNAUDITED CONDENSED CONSOLIDA_2

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' DEFICIT - USD ($)	Series A Preferred [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Discount To Par Value 1 [Member]	Comprehensive Income [Member]	Retained Earnings [Member]	Noncontrolling Interest [Member]	Total
Beginning balance, value at Dec. 31, 2022	$ 40,000	$ 37,290,539	$ 23,419,917	$ (27,363,367)	$ (5,065)	$ (43,484,751)	$ 870,184	$ (9,232,543)
Beginning balance, shares at Dec. 31, 2022	4,000,000	3,729,053,805
Foreign currency translation					(1,504)			(1,504)
Net loss						(178,685)	2,968	(175,717)
Dividends accrued						(23,419)		(23,419)
Ending balance, value at Mar. 31, 2023	$ 40,000	$ 37,290,539	23,419,917	(27,363,367)	(6,569)	(43,686,855)	873,152	(9,433,183)
Ending balance, shares at Mar. 31, 2023	4,000,000	3,729,053,805
Disposal of subsidiary to related party			2,034,885				(700,000)	1,334,885
Deemed extinguishment of debt by related party			461,184					461,184
Foreign currency translation					6,569			6,569
Net loss						(326,035)	93,880	232,155
Dividends accrued						(23,806)		(23,806)
Ending balance, value at Jun. 30, 2023	$ 40,000	$ 37,290,539	25,915,986	(27,363,367)		(44,036,696)	267,032	(7,886,506)
Ending balance, shares at Jun. 30, 2023	4,000,000	3,729,053,805
Beginning balance, value at Dec. 31, 2023	$ 40,000	$ 37,290,539	26,187,925	(27,363,367)		(42,355,377)		(6,200,280)
Beginning balance, shares at Dec. 31, 2023	4,000,000	3,729,053,805
Net loss						(374,203)		(374,203)
Ending balance, value at Mar. 31, 2024	$ 40,000	$ 37,290,539	26,187,925	(27,363,367)		(42,729,580)		(6,574,483)
Ending balance, shares at Mar. 31, 2024	4,000,000	3,729,053,805
Acquisition of minority shareholders interest			(1,201,842)				101,842	(1,100,000)
Net loss						(363,433)	(101,842)	(465,275)
Ending balance, value at Jun. 30, 2024	$ 40,000	$ 37,290,539	$ 24,986,083	$ (27,363,367)		$ (43,093,013)		$ (8,139,758)
Ending balance, shares at Jun. 30, 2024	4,000,000	3,729,053,805

UNAUDITED CONDENSED CONSOLIDA_3

UNAUDITED CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS - USD ($)	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Operating activities
Net loss	$ (839,478)	$ (407,872)
Adjustment to reconcile net loss to net cash (used in) provided by operating activities:
Depreciation and amortization	223,292	278,074
Amortization of debt discount	138,401	164,447
Amortization of right of use asset	15,517	142,657
Penalty on convertible promissory notes		34,688
Deferred tax movement		(31,064)
Changes in operating assets and liabilities
Accounts receivable	171,106	(79,460)
Prepaid expenses and other current assets	(6,741)	(28,034)
Accounts payable and accrued liabilities	(71,854)	339,697
Operating lease liabilities	99,837	(140,434)
Taxes payable		(237,211)
Net cash (used in) provided by operating activities	(269,920)	35,488
Investing activities
Purchase of property and equipment	(58,880)	(21,642)
Acquisition of business	(240,000)
Acquisition of minority shareholders interest	(625,000)
Deposits paid	(83,393)
Net cash used in investing activities	(1,007,273)	(21,642)
Financing activities
Repayment of mortgage loans		(58,320)
Repayment of convertible notes		(10,000)
Proceeds from short-term notes	1,732,000
Repayment of short-term notes	(570,000)
Repayment of promissory note	(10,000)
Repayment of government assistance loans	(7,493)	(7,147)
Repayment of third-party loans		(25,970)
Repayment of finance leases	(4,169)	(3,909)
Proceeds from receivables funding	295,000	265,750
Repayment of receivables funding	(232,733)	(448,905)
Proceeds from related party payables	52,215	78,246
Net cash provided by (used in) financing activities	1,254,820	(210,255)
Effect of exchange rate changes on cash	(15,098)	83,460
Net change in cash	(37,471)	(112,949)
Beginning cash balance	68,573	140,757
Ending cash balance	31,102	27,808
Supplemental cash flow information
Cash paid for interest	222,109	90,888
Cash paid for income taxes
Non-cash investing and financing activities
Promissory note issue on acquisition of minority shareholders interest	475,000
Disposal of subsidiary to related party		1,334,885
Deemed extinguishment of debt by related party		$ 461,184

Nature of business

Nature of business	6 Months Ended
Nature of business	Jun. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of business	1. Nature of business Since 2010, the Company has operated addiction treatment centers. Initially the Company operated an addiction treatment center in Ontario Canada under its Greenestone Muskoka clinic, which was sold on February 14, 2017. Simultaneously with this sale the Company purchased buildings and operated an addiction treatment center in Delray Beach Florida under its Addiction recovery Institute of America subsidiary with a license obtained in December 2016, initially though owned properties in Delray Beach and subsequently though leased properties in West Palm Beach, Florida. Since June 30, 2020, the Company has been actively involved in the management of a treatment center operated by Evernia in West Palm Beach Florida. On July 1, 2021, the Company closed on the acquisition of 75% of ATHI, which owns 100% of Evernia, once the probationary approval of a license was obtained from the Department of Children and Family Services of Florida. Evernia is currently the only active treatment center operated by the Company. Acquisition of minority shareholders interest in ATHI On May 15, 2024, the Company entered into a Stock Purchase Agreement whereby it acquired the remaining 25% of ATHI representing 5,000,000 shares from the minority shareholder for gross proceeds of $1,100,000. The Company paid an initial deposit of $25,000 and on closing an additional $600,000. The Company issued a non-interest-bearing promissory note for the remaining balance of $475,000, which promissory note is repayable in installments of $10,000 a month on each monthly anniversary date of the agreement for months one to eight (eight installments) and months ten through seventeen (eight installments), and payments of $157,500 on month nine and month eighteen, for a total of $475,000. The Company sold its real estate on which its Greenstone Muskoka clinic operated during the prior year. Acquisition of assets and assignment of lease and sub-lease for Boca cove Detox Center On March 22, 2024, the Company executed a LOI to acquire certain assets, including furniture, equipment inventory and supplies of Boca Cove Detox, LLC, along with the assignment of lease and sub-lease for premises located at 899 Meadow Avenue, Boca Raton, Florida. On May 1, 2024 the Company, through its subsidiary Evernia Health Center LLC, entered into a Definitive Agreement whereby the Company would assume the lease for suites 100,101, 201, 202 and 203 located at 899 Meadows Road, Boca Raton, Florida (the “Leased Premises”) and the furniture, fixtures and equipment located therein, upon the assignment of the lease from the property owner. The lease was assigned on June 10, 2024 and the Company entered into a Bill of Sale to give effect to the Definitive Agreement. The purchase price was $240,000 which was settled by a deposit of $20,000 and a cash payment of $220,000 and the payment to the Seller of $83,393 for the assumption of the security deposit held by the landlord of the Leased Premises located at 899 Meadows Road

Summary of significant accounti

Summary of significant accounting policies	6 Months Ended
Summary of significant accounting policies	Jun. 30, 2024
Accounting Policies [Abstract]
Summary of significant accounting policies	2. Summary of significant accounting policies Financial Reporting The (a) unaudited condensed consolidated balance sheets as of June 30, 2024, and as of December 31, 2023, which has been derived from audited consolidated financial statements, and (b) the unaudited condensed consolidated statements of operations, stockholders’ deficit and cash flows of the Company, have been prepared in accordance with accounting principles generally accepted in the United States (“US GAAP”) for interim financial information and the instructions to Form 10-Q and Rule 8-03 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by US GAAP for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the three and six months ended June 30, 2024 are not necessarily indicative of results that may be expected for the year ending December 31, 2024. These unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto included in the Company’s Form 10-K for the year ended December 31, 2023, filed with the Securities and Exchange Commission (“SEC”) on May 7, 2024. All amounts referred to in the notes to the unaudited condensed consolidated financial statements are in United States Dollars ($) unless stated otherwise. a) Use of Estimates The preparation of unaudited condensed consolidated financial statements in conformity with US 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 unaudited condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates. b) Principles of consolidation and foreign translation The accompanying unaudited condensed consolidated financial statements include the accounts of the Company and all of its subsidiaries. All intercompany transactions and balances have been eliminated on consolidation. In the prior year, certain of the Company’s subsidiaries functional currency was the Canadian dollar, while the Company’s reporting currency is the U.S. dollar. All transactions initiated in Canadian dollars are translated into US dollars in accordance with ASC 830, “Foreign Currency Translation” as follows: ● Monetary assets and liabilities at the rate of exchange in effect at the balance sheet date. ● Certain non-monetary assets and liabilities and equity at historical rates. ● Revenue and expense items and cash flows at the average rate of exchange prevailing during the year. Adjustments arising from such translations are deferred until realization and are included as a separate component of stockholders’ deficit as a component of accumulated other comprehensive income or loss. Therefore, translation adjustments are not included in determining net income (loss) but reported as other comprehensive income (loss). For foreign currency transactions, the Company translates these amounts to the Company’s functional currency at the exchange rate effective on the invoice date. If the exchange rate changes between the time of purchase and the time actual payment is made, a foreign exchange transaction gain or loss results which is included in determining net income for the year. On June 30, 2023, the Company disposed on Cranberry Cove Holdings whose functional currency was Canadian Dollars, all remaining subsidiaries have the U.S. dollar as a functional currency. c) Cash and cash equivalents For purposes of the statements of cash flows, the Company considers all highly liquid instruments purchased with a maturity of three months or less and money market accounts to be cash equivalents. The Company maintains cash and cash equivalents with several financial institutions in the USA and Canada. There were no cash equivalents at June 30, 2024 and December 31, 2023. The Company primarily places cash balances in the USA with high-credit quality financial institutions located in the United States which are insured by the Federal Deposit Insurance Corporation up to a limit of $ 250,000 d) Accounts receivable Accounts receivable primarily consists of amounts due from third-party payors (non-governmental) and private pay patients and is recorded net of allowances for doubtful accounts and contractual discounts. The Company’s ability to collect outstanding receivables is critical to its results of operations and cash flows. Accordingly, accounts receivable reported in the Company’s unaudited condensed consolidated financial statements is recorded at the net amount expected to be received. The Company’s primary collection risks are (i) the risk of overestimating net revenues at the time of billing that may result in the Company receiving less than the recorded receivable, (ii) the risk of non-payment as a result of commercial insurance companies denying claims, (iii) the risk that patients will fail to remit insurance payments to the Company when the commercial insurance company pays out-of-network claims directly to the patient, (iv) resource and capacity constraints that may prevent the Company from handling the volume of billing and collection issues in a timely manner, (v) the risk that patients do not pay the Company for their self-pay balances (including co-pays, deductibles and any portion of the claim not covered by insurance) and (vi) the risk of non-payment from uninsured patients. e) Allowance for credit losses, Contractual and Other Discounts The Company recognizes revenue based on historical collections received from healthcare providers, recognizing only a percentage of revenues actually billed. Effectively recognizing revenue net of any expected billing differentials. Based on the Company’s collection experience, the percentage of revenue recognized is adjusted on a periodic basis, thereby considering expected credit losses in the revenue recognition process. The revenue we recognize is already net of expected credit losses. We constantly evaluate our collections experience and consider the market conditions and current economic developments facing the Company’s operations. We have not experienced significantly different collections to revenues we have recognized and we have not seen any deterioration in the payment patterns from the healthcare providers that the Company works with, we cannot predict with any certainty that the payment patterns the Company experiences may change and we may be required to adjust the percentage of revenue recognized. f) Leases The Company accounts for leases in terms of ASC 842. In terms of ASC 842, the Company assesses whether any asset-based leases entered into for periods longer than twelve months meet the definition of financial leases or operation leases, by evaluating the terms of the lease, including the following; the duration of the lease; the implied interest rate in the lease; the cash flows of the lease; and whether the Company intends to retain ownership of the asset at the end of the lease term. Leases which imply that the Company will retain ownership at the end of the lease term are classified as financial leases, are included in property and equipment with a corresponding financial liability raised at the date of lease inception. Interest incurred on financial leases are expensed using the effective interest rate method. Leases which imply that the Company will not acquire the asset at the end of the lease term are classified as operating leases, the Company’s right to use the asset is reflected as a non-current right of use asset with a corresponding operational lease liability raised at the date of lease inception. The right of use asset and the operational lease liability are amortized over the right of use period using the effective interest rate implied in the operating lease agreement. g) Property and equipment Property and equipment is recorded at cost. Depreciation is calculated on the straight-line basis over the estimated life of the asset. h) Long Lived Assets The Company evaluates the carrying value of its long-lived assets for impairment by comparing the expected undiscounted future cash flows of the assets to the net book value of the assets when events or circumstances indicate that the carrying amount of a long-lived asset may not be recoverable. If the expected undiscounted future cash flows are less than the net book value of the assets, the excess of the net book value over the estimated fair value will be charged to earnings. Fair value is based upon discounted cash flows of the assets at a rate deemed reasonable for the type of asset and prevailing market conditions, appraisals, and, if appropriate, current estimated net sales proceeds from pending offers. i) Intangible assets Intangible assets are stated at acquisition cost less accumulated amortization, if applicable, less any adjustments for impairment losses. Amortization is charged on a straight-line basis over the estimated remaining useful lives of the individual intangibles. Where intangibles are deemed to be impaired the Company recognizes an impairment loss measured as the difference between the estimated fair value of the intangible and its book value. Licenses to provide substance abuse rehabilitation services are amortized over the expected life of the contract, including any anticipated renewals. The Company expects its licenses to remain in operation for a period of five years. j) Derivatives The Company evaluates embedded conversion features within convertible debt under ASC 815 “Derivatives and Hedging” to determine whether the embedded conversion feature should be bifurcated from the host instrument and accounted for as a derivative at fair value with changes in fair value recorded in earnings. The Company previously used a Black Scholes Option Pricing model to estimate the fair value of convertible debt conversion features at the end of each applicable reporting period. Changes in the fair value of these derivatives during each reporting period were included in the statements of operations. Inputs into the Black Scholes Option Pricing model require estimates, including such items as estimated volatility of the Company’s stock, risk free interest rate and the estimated life of the financial instruments being fair valued. k) Financial instruments The Company initially measures its financial assets and liabilities at fair value. The Company subsequently measures all its financial assets and financial liabilities at amortized cost. Financial assets measured at amortized cost include cash and accounts receivable. Financial liabilities measured at amortized cost include bank indebtedness, accounts payable and accrued liabilities, harmonized sales tax payable, withholding taxes payable, convertible notes payable, loans payable and related party notes. Financial assets measured at cost are tested for impairment when there are indicators of impairment. The amount of the write-down is recognized in net income. The previously recognized impairment loss may be reversed to the extent of the improvement, directly or by adjusting the allowance account, provided it is no greater than the amount that would have been reported at the date of the reversal had the impairment not been recognized previously. The amount of the reversal is recognized in net income. The Company recognizes its transaction costs in net income in the period incurred. However, financial instruments that will not be subsequently measured at fair value are adjusted by the transaction costs that are directly attributable to their origination, issuance or assumption. FASB ASC 820 defines fair value, establishes a framework for measuring fair value in accordance with generally accepted accounting principles, and expands disclosures about fair value measurements. ASC 820 establishes a three- tier fair value hierarchy, which prioritizes the inputs used in measuring fair value as follows: ● Level 1. Observable inputs such as quoted prices in active markets; ● Level 2. Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and ● Level 3. Unobservable inputs in which there is little or no market data, which requires the reporting entity to develop its own assumptions. The Company measures its convertible debt and derivative liabilities associated therewith at fair value. These liabilities are revalued periodically and the resultant gain or loss is realized through the consolidated Statement of Operations and Comprehensive Loss l) Related parties Parties are considered to be related to the Company if the parties directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. The Company discloses all related party transactions. All transactions are recorded at fair value of the goods or services exchanged. m) Revenue recognition ASC 606 requires companies to exercise more judgment and recognize revenue using a five-step process. The Company’s provision for doubtful accounts are recorded as a direct reduction to revenue instead of being presented as a separate line item on the consolidated statements of operations and comprehensive loss. As our performance obligations relate to contracts with a duration of one year or less, the Company elected the optional exemption in ASC 606-10-50-14(a). Therefore, the Company is not required to disclose the transaction price for the remaining performance obligations at the end of the reporting period or when the Company expects to recognize the revenue. The Company has minimal unsatisfied performance obligations at the end of the reporting period as our patients typically are under no obligation to remain admitted in our facilities. The Company receives payments from the following sources for services rendered in our U.S. Facility: (i) commercial insurers; and (ii) individual patients and clients. As the period between the time of service and time of payment is typically one year or less, the Company elected the practical expedient under ASC 606-10-32-18 and does not adjust for the effects of a significant financing component. The Company derives a significant portion of its revenue from other payors that receive discounts from established billing rates. The various managed care contracts under which these discounts must be calculated are complex, subject to interpretation and adjustment, and may include multiple reimbursement mechanisms for different types of services provided in the Company’s inpatient facilities and cost settlement provisions. Management estimates the transaction price on a payor-specific basis given its interpretation of the applicable regulations or contract terms. The services authorized and provided and related reimbursement are often subject to interpretation that could result in payments that differ from the Company’s estimates. Additionally, updated regulations and contract renegotiations occur frequently, necessitating regular review and assessment of the estimation process by management. Settlements with third-party payors are estimated and recorded in the period in which the related services are rendered and are adjusted in future periods as final settlements are determined. In the opinion of management, adequate provision has been made for any adjustments and final settlements. However, there can be no assurance that any such adjustments and final settlements will not have a material effect on the Company’s financial condition or results of operations. The Company’s receivables were $ 272,872 313,338 The Company’s revenues are recognized when control of the promised goods or services are transferred to a customer, in an amount that reflects the consideration that the Company expects to receive in exchange for those services. The Company derives its revenues from the sale of its services. The Company applies the following five steps in order to determine the appropriate amount of revenue to be recognized as it fulfills its obligations under each of its revenue transactions: i. identify the contract with a customer; ii. identify the performance obligations in the contract; iii. determine the transaction price; iv. allocate the transaction price to performance obligations in the contract; and v. recognize revenue as the performance obligation is satisfied. n) Income taxes The Company accounts for income taxes under the provisions of ASC Topic 740, “Income Taxes”. ASC Topic 740 contains a two-step approach to recognizing and measuring uncertain tax positions taken or expected to be taken in a tax return. The first step is to determine if the weight of available evidence indicates that it is more likely than not that the tax position will be sustained in an audit, including resolution of any related appeals or litigation processes. The second step is to measure the tax benefit as the largest amount that is more than 50% likely to be realized upon ultimate settlement. The Company recognizes interest and penalties accrued on unrecognized tax benefits within general and administrative expense. To the extent that accrued interest and penalties do not ultimately become payable, amounts accrued will be reduced and reflected as a reduction in general and administrative expenses in the period that such determination is made. The tax returns for fiscal 2019, through 2023 are subject to audit or review by the US tax authorities. o) Net income per Share Basic net income per share is computed on the basis of the weighted average number of common stock outstanding during the year. Diluted net income per share is computed on the basis of the weighted average number of common stock and common stock equivalents outstanding. Dilutive securities having an anti-dilutive effect on diluted net income per share are excluded from the calculation. Dilution is computed by applying the treasury stock method for options and warrants. Under this method, “in-the money” options and warrants are assumed to be exercised at the beginning of the period (or at the time of issuance, if later), and as if funds obtained thereby were used to purchase common stock at the average market price during the period. Dilution is computed by applying the if-converted method for convertible preferred stocks. Under this method, convertible preferred stock is assumed to be converted at the beginning of the period (or at the time of issuance, if later), and preferred dividends (if any) will be added back to determine income applicable to common stock. The shares issuable upon conversion will be added to weighted average number of common stock outstanding. Conversion will be assumed only if it reduces earnings per share (or increases loss per share). p) Stock-based compensation Stock-based compensation cost is measured at the grant date, based on the estimated fair value of the award and is recognized as expense over the employee’s requisite service period or vesting period on a straight-line basis. Stock-based compensation expense recognized in the unaudited condensed consolidated statements of operations is based on awards ultimately expected to vest and has been reduced for estimated forfeitures. This estimate will be revised in subsequent periods if actual forfeitures differ from those estimates. We have no awards with performance conditions and no awards dependent on market conditions. There were no stock-based compensation awards that vested during the three and six months ended June 30, 2024 and 2023 and there was no stock-based compensation recorded in the unaudited condensed consolidated financial statements. q) Financial instruments risks The Company is exposed to various risks through its financial instruments. The following analysis provides a measure of the Company’s risk exposure and concentrations at the balance sheet dates, June 30, 2024 and December 31, 2023. i. Credit risk Credit risk is the risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation. Financial instruments that subject the Company to credit risk consist primarily of accounts receivable. Credit risk associated with accounts receivable is mitigated as only a percentage of the revenue billed to health insurance companies is recognized as income until such time as the actual funds are collected. The revenue is concentrated amongst several health insurance companies located in the US. In the opinion of management, credit risk with respect to accounts receivable is assessed as low. ii. Liquidity risk Liquidity risk is the risk the Company will not be able to meet its financial obligations as they fall due. The Company is exposed to liquidity risk through its working capital deficiency of approximately $ 8.2 43.2 iii. Market risk Market risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk comprises of three types of risk: interest rate risk, currency risk, and other price risk. The Company is exposed to interest rate risk. a. Interest rate risk Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. The Company is exposed to interest rate risk on its convertible debt, short term loans, third party loans and government assistance loans as of June 30, 2024. In the opinion of management, interest rate risk is assessed as moderate. b. Currency risk Currency risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange rates. The Company has minimal disclosure to certain foreign currency payables and loans. c. Other price risk Other price risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices (other than those arising from interest rate risk or currency risk), whether those changes are caused by factors specific to the individual financial instrument or its issuer, or factors affecting all similar financial instruments traded in the market. In the opinion of management, the Company is not exposed to this risk and remains unchanged from the prior year. r) Recent accounting pronouncements The Financial Accounting Standards Board (“FASB”) issued additional updates during the six months ended June 30, 2024. None of these standards are either applicable to the Company or require adoption at a future date and none are expected to have a material impact on the Company’s consolidated financial statements upon adoption.

Going concern

Going concern	6 Months Ended
Going concern	Jun. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going concern	3. Going concern The Company’s unaudited condensed consolidated financial statements have been prepared in accordance with US GAAP applicable to a going concern, which assumes that the Company will be able to meet its obligations and continue its operations in the normal course of business. At June 30, 2024 the Company has a working capital deficiency of $ 8.2 8.1 The Company will be dependent upon the raising of additional capital through placement of common shares, and/or debt financing in order to implement its business plan and generating sufficient revenue in excess of costs. If the Company raises additional capital through the issuance of equity securities or securities convertible into equity, stockholders will experience dilution, and such securities may have rights, preferences or privileges senior to those of the holders of common stock or convertible senior notes. If the Company raises additional funds by issuing debt, the Company may be subject to limitations on its operations, through debt covenants or other restrictions. If the Company obtains additional funds through arrangements with collaborators or strategic partners, the Company may be required to relinquish its rights to certain geographical areas, or techniques that it might otherwise seek to retain. There is no assurance that the Company will be successful with future financing ventures, and the inability to secure such financing may have a material adverse effect on the Company’s financial condition. These unaudited condensed consolidated financial statements do not include any adjustments to the amounts and classifications of assets and liabilities that might be necessary should the Company be unable to continue as a going concern.

Acquisition of minority shareho

Acquisition of minority shareholders interest in ATHI	6 Months Ended
Acquisition of minority shareholders interest in ATHI	Jun. 30, 2024
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]
Acquisition of minority shareholders interest in ATHI	4. Acquisition of minority shareholders interest in ATHI On May 15, 2024, the Company entered into a Stock Purchase Agreement whereby it acquired the remaining 25% of ATHI representing 5,000,000 shares from the minority shareholder for gross proceeds of $1,100,000. The Company paid an initial deposit of $25,000 and on closing an additional $600,000. The Company issued a non-interest-bearing promissory note for the remaining balance of $475,000, which promissory note is repayable in installments of $10,000 a month on each monthly anniversary date of the agreement for months one to eight (eight installments) and months ten through seventeen (eight instalments), and payments of $157,500 on month nine and month eighteen, for a total of $475,000. The acquisition of the minority shareholders interest was accounted for in terms of ASC 810, Consolidation.-45. Schedule of acquisition of the minority shareholders interest Amount Purchase price Cash $ 625,000 Promissory note 475,000 Total 1,100,000 Allocation of purchase price Minority shareholders interest 101,842 Additional paid in capital (1,201,842 ) Total $ (1,100,000 )

Acquisition of Boca Cove Detox

Acquisition of Boca Cove Detox	6 Months Ended
Acquisition of Boca Cove Detox	Jun. 30, 2024
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]
Acquisition of Boca Cove Detox	5. Acquisition of Boca Cove Detox On March 22, 2024, the Company executed a LOI to acquire certain assets, including furniture, equipment inventory and supplies of Boca Cove Detox, LLC, along with the assignment of lease and sub-lease for premises located at 899 Meadow Avenue, Boca Raton, Florida. On May 1, 2024 the Company, through its subsidiary Evernia Health Center LLC, entered into a Definitive Agreement whereby the Company would assume the lease for suites 100,101, 201, 202 and 203 located at 899 Meadows Road, Boca Raton, Florida (the “Leased Premises”) and the furniture, fixtures and equipment located therein, upon the assignment of the lease from the property owner. The lease was assigned on June 10, 2024 and the Company entered into a Bill of Sale to give effect to the Definitive Agreement. The purchase price was $240,000 which was settled by a deposit of $20,000 and a cash payment of $220,000 and the payment to the Seller of $83,393 for the assumption of the security deposit held by the landlord of the Leased Premises located at 899 Meadows Road. Schedule of acquisition of boca cove detox Amount Purchase price Cash $ 323,393 Total 323,393 Allocation of purchase price Property and equipment 240,000 Deposit assumed on leased premises 83,393 Total $ 323,393

Disposal of subsidiary

Disposal of subsidiary	6 Months Ended
Disposal of subsidiary	Jun. 30, 2024
Equity [Abstract]
Disposal of subsidiary	6. Disposal of subsidiary On June 30, 2023, the Company entered into an exchange agreement with Leonite Capital, LLC, whereby it exchanged the 400,000 Series B shares with a value of $400,000 plus accrued dividends thereon of $61,184 for its entire shareholding in its property-owning subsidiary, Cranberry Cove Holdings. The Series B shares were cancelled upon consummation of the transaction. Immediately prior to the disposal of Cranberry Cove Holdings, the Company assumed the loan owed to a third party of $779,005 and the loan owing to Leon Developments of $1,973,837, Leon developments, a related party, owned by the Company’s CEO, Shawn Leon. In addition, the Company forgave the intercompany debt owing by Cranberry Cove Holdings of $4,566,848. The assets and liabilities disposed of were as follows: Schedule of assets and liabilities disposed Net book value Assets Other receivables $ 12,015 Property and equipment 2,420,499 Total 2,432,514 Liabilities Accounts payable and accrued liabilities (196,859 ) Government assistance loans (45,317 ) Mortgage loan (3,525,223 ) Total (3,767,399 ) Disposal of subsidiary to related party – recorded as additional paid in capital $ (1,334,885 ) The minority shareholders interest related to the Series A preferred stock in Cranberry Cove Holdings was recorded as a deemed contribution to the Company and credited to additional paid in capital, resulting in a total credit to additional paid in capital of $ 2,034,885 The cancellation of the Series B shares, were owned by Leonite Capital, a related party, was deemed to be an extinguishment of debt by a related party and recorded as a credit to additional paid in capital of $ 461,184

Property and equipment

Property and equipment	6 Months Ended
Property and equipment	Jun. 30, 2024
Property, Plant and Equipment [Abstract]
Property and equipment	7. Property and equipment Acquisition and simultaneous disposition of property On October 3, 2022 the Company entered into a purchase and sale agreement with Evernia Station Limited Partnership for the purchase of 950 Evernia Street, West Palm Beach, Florida (“950”), the property in which it operates its treatment center, for gross proceeds of $5,500,000. (“Purchase Agreement”). The closing was originally scheduled for February 1, 2023, however through a series of 6 addendums to the Purchase Agreement requiring the payment of a total $180,000 in extension fees, the Closing was extended to August 3, 2023. On February 27, 2023 the Company signed a listing agreement with Stream Capital Partners listing 950 for sale at a price of $9,568,000 with the intention of identifying a buyer that would purchase and then potentially enter into a lease agreement with the Company. On May 4, 2023 the Company signed a Letter of Intent with Pontus Net Lease Advisers, LLC to sell 950 for $8,500,000 and lease the property to the Company for a term of twenty years with two ten-year extensions. On May 19, 2023, the Company signed a purchase and sale agreement with Pontus Net Lease Advisors to sell 950 for $8,500,000. On August 4, 2023, the Company completed both the purchase of 950 from Evernia Station Limited Partnership and the subsequent sale of 950 to Pontus Net Lease Advisors, LLC. Simultaneously with the closing of the purchase and sale agreements, on August 4, 2023, the Company entered into a long-term lease for 950 with an initial term of twenty years, and two ten-year extension options. The lessor is Pontus EHC Palm Beach, LLC, a Delaware limited liability company and a portfolio company of Pontus Net Lease Advisors, LLC. The lease is absolutely net and the lease cost for the initial year is $748,000 paid monthly. The lease increases at a rate of 2.75% per year for a total term lease obligation of $19,595,653 over the initial twenty-year term. The Lease is personally guaranteed by the Company President and the guarantee may be released after 5 years based on certain financial and performance metrics being met. The Company paid gross proceeds of $1,449,000 to Leonite Capital and Leonite Fund I, LP in settlement of all amounts outstanding to both entities. In addition, $65,450 was paid to Ed Blasiak to settle the convertible promissory owing to him and $179,474 was paid to Joshua Bauman to settle the convertible promissory note owing to him, and $260,548 was paid to Mirage Realty, LLC to settle the senior secured promissory note owing to Mirage. The details of the property purchase and subsequent sale are as follows: Schedule of property purchase and subsequent sale Amount Purchase of 950 Evernia Street property Purchase price $ 5,500,000 Fees and expenses related to property purchase 109,276 Total acquisition cost 5,609,276 Proceeds on sale 8,500,000 Fees and expenses related to disposal of the property (406,552 ) Net proceeds on disposal of property 8,093,448 Gain on sale of property $ 2,484,172 Acquisition of Boca Cove Detox On May 1, 2024 the Company, through its subsidiary Evernia Health Center LLC, entered into a Definitive Agreement whereby the Company would assume the lease for suites 100,101, 201, 202 and 203 located at 899 Meadows Road, Boca Raton, Florida (the “Leased Premises”) and the furniture, fixtures and equipment located therein, upon the assignment of the lease from the property owner. The lease was assigned on June 10, 2024 and the Company entered into a Bill of Sale to give effect to the Definitive Agreement. The purchase price of the assets was $ 240,000 Property and equipment consists of the following: Schedule of property and equipment June 30, December 31, 2023 Useful lives Cost Accumulated depreciation Net book value Net book value Leasehold improvements Life of lease 513,919 (112,665 ) 401,254 371,308 Furniture and fittings 6 395,235 (60,303 ) 334,932 104,715 Vehicles 5 55,949 (34,655 ) 21,294 26,889 Computer equipment 3 8,925 (3,426 ) 5,499 5,489 $ 974,028 $ (211,049 ) $ 762,979 $ 508,401 Depreciation expense for the three months ended June 30, 2024 and 2023 was $ 22,591 50,589 44,302 99,084 On June 30, 2023, the Company sold its interest in Cranberry Cove Holdings to Leonite Capital, which includes the land and property. Refer Note 6 above.

Intangibles

Intangibles	6 Months Ended
Intangibles	Jun. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Intangibles	8. Intangibles Intangible assets consist of the following: Schedule of intangible assets Useful June 30, December 31, 2023 Cost Accumulated amortization Net book value Net book value Health care Provider license 5 $ 1,789,903 $ (1,073,942 ) $ 715,961 $ 894,952 The Company evaluates intangible assets for impairment on an annual basis during the last month of each year and at an interim date if indications of impairment exist. Intangible asset impairment is determined by comparing the fair value of the asset to its carrying amount with an impairment being recognized only when the fair value is less than carrying value and the impairment is deemed to be permanent in nature. 89,495 178,990

Leases

Leases	6 Months Ended
Leases	Jun. 30, 2024
Leases
Leases	9. Leases The Company acquired ATHI on July 1, 2021, ATHI’s wholly owned subsidiary had entered into an operating lease agreement for certain real property located at 950 Evernia Street, West Palm Beach, Florida, with effect from February 1, 2019 for a period of three years, expiring on 1 February 2022. Under the terms of the lease agreement, the lease was extended during October 2021 for a further 5-year period until 1 February 2027. As described in note 7 above, on October 3, 2022 the Company entered into a purchase and sale agreement with Evernia Station Limited Partnership for the purchase of 950 Evernia Street, West Palm Beach, Florida, the property in which it operates its treatment center, for gross proceeds of $5,500,000. On August 3, 2023, after 6 addendums to the agreement, the Company closed on the acquisition of the property. This resulted in the termination of the lease with Evernia station, resulting in the reversal of the remaining right-of-use asset of $1,226,080 and the associated operating lease liability of $1,328,803, which liability included $102,723 of accrued rental, which was offset against the rental expense. On August 4, 2023, the Company entered into a long-term lease for 950 Evernia Street, West Palm Beach, Florida with an initial term of twenty years, and two ten-year extension options. The lessor is Pontus EHC Palm Beach, LLC , a Delaware limited liability company and a portfolio company of Pontus Net Lease Advisors, LLC. The lease is absolutely net and the lease cost for the initial year is $748,000 paid monthly. The lease increases at a rate of 2.75% per year for a total term lease obligation of $19,595,653 over the initial twenty-year term. The Lease is personally guaranteed by the Company President and the guarantee may be released after 5 years based on certain financial and performance metrics being met. Due to the initial lease term of twenty years, the Company is not certain that the extension periods will be exercised at this point in time and accordingly, these have been excluded from the present value of the minimum future lease payments. To determine the present value of minimum future lease payments for operating leases at August 4, 2023, the Company was required to estimate a rate of interest that we would have to pay to borrow on a collateralized basis over a similar term in a similar economic environment (the "incremental borrowing rate" or "IBR"). The Company determined the appropriate IBR by identifying a reference rate and making adjustments that take into consideration financing options and certain lease-specific circumstances. For the reference rate, the Company used the Fannie Mae, in excess of $3,000,000 rate based on an 80% value to loan ratio, averaging the 15- and 30-year indicative rates, resulting in a rate of 7.70%. The Company determined that 7.70% per annum was an appropriate incremental borrowing rate to apply to its real estate operating lease. The present value of the future minimum lease payments was valued at $9,333,953 on August 4, 2023. On May 1, 2024 the Company, through its subsidiary Evernia Health Center LLC, entered into a Definitive Agreement whereby the Company would assume the lease for suites 100,101, 201, 202 and 203 located at 899 Meadows Road, Boca Raton, Florida (the “Leased Premises”) and the furniture, fixtures and equipment located therein, upon the assignment of the lease from the property owner. The lease was assigned on June 10, 2024 and the Company entered into a Bill of Sale to give effect to the Definitive Agreement. The purchase price was $240,000 which was settled by a deposit of $20,000 and a cash payment of $220,000 and the payment to the Seller of $83,393 for the assumption of the security deposit held by the landlord of the Leased Premises located at 899 Meadows Road The assigned lease has a remaining term of 3 years, expiring on June 30, 2027, with an initial monthly lease cost of $21,843 from July 1, 2024 to December 31, 2024, escalating by 2.9% per annum, each annual period being a calendar year. To determine the present value of minimum future lease payments for operating leases at June 10, 2024, the Company was required to estimate a rate of interest that we would have to pay to borrow on a collateralized basis over a similar term in a similar economic environment (the "incremental borrowing rate" or "IBR"). The Company determined the appropriate IBR by identifying a reference rate and making adjustments that take into consideration financing options and certain lease-specific circumstances. For the reference rate, the Company used the Bank rate 3/1 adjustable-rate mortgage which represents the average rate for several mortgage lenders in the market of 6.36%. The Company determined that 6.36% per annum was an appropriate incremental borrowing rate to apply to its real estate operating lease. The present value of the future minimum lease payments was valued at $744,256 on June 10, 2024. Right of use assets are included in the consolidated balance sheet are as follows: Schedule of right of use assets are included in the consolidated balance June 30, December 31, Non-current assets Right-of-use assets – finance leases, net of depreciation, included in Property and equipment $ 21,294 $ 26,889 Right-of-use assets - operating leases, net of amortization $ 10,052,463 $ 9,323,723 Lease costs consists of the following: Schedule of lease costs Six months ended June 30, 2024 2023 Finance lease cost: Amortization of right-of-use assets $ 5,595 $ 5,595 Interest expense on finance lease liabilities 771 1,031 Total finance lease cost 6,366 6,626 Operating lease cost $ 374,000 $ 173,644 Lease cost $ 380,366 $ 180,270 Other lease information: Schedule of other lease Six months ended June 30, 2024 2023 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows from finance leases $ (771 ) $ (1,031 ) Operating cash flows from operating leases (374,000 ) (173,644 ) Financing cash flows from finance leases (4,144 ) (3,883 ) Cash paid for amounts included in the measurement of lease liabilities $ (378,915 ) $ (178,558 ) Weighted average lease term – finance leases 2 years and 5 months 3 years and 4 months Weighted average remaining lease term – operating leases 18 years 3 years and 7 months Discount rate – finance leases 6.58 % 6.61 % Discount rate – operating leases 7.60 % 4.64 % Maturity of Leases Finance lease liability The amount of future minimum lease payments under finance leases are as follows: Schedule of future minimum lease payments under finance leases Amount Remainder of 2024 $ 4,915 2025 9,829 2026 6,195 2027 1,707 Total finance lease 22,646 Imputed interest (1,915 ) Total finance lease liability $ 20,731 Disclosed as: Current portion $ 8,714 Non-Current portion 12,017 Lease liability $ 20,731 Operating lease liability The amount of future minimum lease payments under operating leases are as follows: Schedule of future minimum lease payments under operating leases Amount Remainder of 2024 $ 511,915 2025 1,045,192 2026 1,074,288 2027 961,526 2028 841,379 2029 and thereafter 15,358,663 Total undiscounted minimum future lease payments 19,792,963 Imputed interest (9,526,750 ) Total operating lease liability $ 10,266,213 Disclosed as: Current portion $ 271,457 Non-Current portion 9,990,756 Lease liability $ 10,266,213

Short-term Convertible Notes

Short-term Convertible Notes	6 Months Ended
Short-term Convertible Notes	Jun. 30, 2024
Debt Disclosure [Abstract]
Short-term Convertible Notes	10. Short-term Convertible Notes The short-term convertible notes consist of the following: Schedule of short-term convertible notes Interest rate Maturity Date Principal Interest June 30, 2024 December 31, 2023 Auctus Fund, LLC 0.0 % On Demand $ 70,000 $ — $ 70,000 $ 70,000 Joshua Bauman 10.0 % August 9, 2024 120,776 6,996 127,772 121,766 Series N convertible notes 6.0 % December 31, 2024 to December 31, 2025 2,779,000 922,846 3,701,846 4,228,161 $ 2,969,776 $ 929,842 $ 3,899,618 $ 4,419,927 Disclosed as follows: Short-term $ 2,169,570 $ 4,419,927 Long-term 1,730,048 — $ 3,899,618 $ 4,419,927 Joshua Bauman On August 9, 2023, the Company issued a convertible promissory note to Bauman, in the aggregate principal amount of $150,000. The note bears interest at 10.0% per annum and matures on August 9, 2024. The note is convertible into shares of common stock at a conversion price at the option of the holder at $0.001 per share, adjusted for anti-dilution provisions. The note is convertible into common stock at the option of the holder after the expiration of six months from the issuance date, in addition, should the note reach its maturity date, August 9, 2024, the note will automatically convert into shares of common stock at the conversion price, subject to anti-dilution provisions. Series N convertible notes Between January 28, 2019 and June 11, 2020, the Company closed several tranches of Series N Convertible notes in which it raised $3,229,000 in principal from accredited investors through the issuance to the investors of the Company’s Series N convertible notes, in the total original principal amount of $3,229,000, which Notes are convertible into the Company’s common stock at a conversion price of $0.08 per share together with three year warrants to purchase up to a total of 52,237,500 shares of the Company’s common stock at an exercise price of $0.12 per share. Both the conversion price under the Notes and the exercise price under the warrants are subject to standard adjustment mechanisms. The notes matured one year from the date of issuance. The maturity dates of the Series N convertible notes were extended to December 31, 2024, with the exception of 5 series N convertible notes issued to one investor with an aggregate principal outstanding of $1,273,000, which was extended to December 31, 2025. No consideration was provided to the investors for the maturity date extensions. Between April 30, 2024 and May 10, 2024, three series N convertible note holders, converted principal of $450,000 into Series R promissory notes after the repayment of $151,475 of accrued interest. During the current year, the Company repaid $17,250 of accrued interest to certain Series N convertible note holders.

Short-term Notes

Short-term Notes	6 Months Ended
Short-term Notes	Jun. 30, 2024
Debt Disclosure [Abstract]
Short-term Notes	11. Short-term Notes The short-term notes consist of the following: Schedule of short-term notes Description Interest Maturity Principal Accrued Unamortized June December LXT Biotech 6.0 % On Demand $ 97,268 $ 30,475 $ — $ 127,743 $ 129,184 Mirage Realty 10.0 % June 15, 2024 — — — — 236,421 6 18 % November 15, 2024 600,000 4,500 — 604,500 — Third Party 12.0 % On demand 290,785 31,070 — 321,855 315,067 Revolving line of credit 60.0 % May 1,2024 — — — — — 60.0 % May 14, 2024 — — — — — 60.0 % May 12, 2024 — — — — — 60 % July 14, 2024 131,000 10,044 (234 ) 140,810 — 60 % August 13, 2024 101,000 2,693 (734 ) 102,959 — Series R Promissory notes 7.5 % March 31, 2025 1,155,000 13,819 (87,241 ) 1,081,578 — Total convertible notes payable $ 2,375,053 $ 92,601 $ (88,209 ) $ 2,379,445 $ 680,672 LXR Biotech On April 12, 2019, the Company, entered into a secured promissory note in the aggregate principal amount of CDN$133,130. The Note had a maturity date of April 11, 2020 and bears interest at the rate of six percent per annum from the date on which the Note was issued. This note has not been repaid, is in default and remains outstanding. Mirage Realty, LLC On November 15, 2023, the Company, entered into a senior secured promissory note in the aggregate principal amount of $250,000 for net proceeds of $223,500 after an original issue discount and fees of $26,500. The note earns interest at 10% per annum and originally matured on March 15, 2024. The maturity date was extended to April 15, 2024, with no change to the terms of the note or any additional consideration paid to the noteholder. On May 13, 2024, the Company repaid principal of $250,000 and accrued interest thereon of $15,000, thereby extinguishing the debt. On May 15, 2024, the Company, entered into a senior secured promissory note in the aggregate principal amount of $600,000. The note earns interest at 6% per annum for the first two months and 9% per annum for the following two months and 18% for the next two months. The note matures on November 15, 2024. The proceeds of the note were used to acquire the minority shareholder interest in ATHI, refer note 4 above. Third party note On April 12, 2019, Eileen Greene, a related party, assigned CDN$1,000,000 of the amount owed by the Company to her, to a third party. The loan bears interest at 12% per annum which the Company agreed to pay. This loan was assumed by the Company on the disposal of CCH to Leonite Capital as disclosed in note 4 above. During April and May 2023, the Company made interest repayments of CDN$35,000 (approximately $25,970) on the third-party loan. Between August 9 and August 10, 2023, the Company made principal repayments of CDN$345,890 ($257,775) and interest repayments of CDN$104,110 (approximately $77,515). Revolving line of credit On February 1, 2024 Ethema Health Corporation, American Treatment Holdings Inc, and Evernia Health Center LLC entered into a secured revolving line of credit agreement (“ Agreement”) with Testing 123, LLC. The draw under the is limited to a maximum of 80% of the Receivables balance as provided to the Lender, subject to the maximum borrowing under the Term Loan Agreement of $1,000,000. The interest on the term loan is 5% per month. The revolving credit line is valid for a period of two years and each draw will have a maturity date that is two months from the draw date, with an origination fee of $1,000 per draw. Each loan may be prepaid at any time without penalty. The Company will pay a commitment fee of $40,000 to the borrower in common shares on the completion of a public offering, unless no such offering takes place within a year, whereby the outstanding principal will be increased by $40,000. The revolving credit line is secured by all assets, tangible and intangible of the Company and its direct and indirect subsidiaries, American Treatment Holdings, Inc. and Evernia Health Center, LLC.

Promissory Note

Promissory Note	6 Months Ended
Promissory Note	Jun. 30, 2024
Debt Disclosure [Abstract]
Promissory Note	12. Promissory Note On May 15, 2024, the Company entered into a Stock Purchase Agreement whereby it acquired the remaining 25% of ATHI representing 5,000,000 1,100,000 25,000 600,000 475,000 10,000 475,000 The Company paid the first $ 10,000 Schedule of promissory note June 30, December 31, Promissory note $ 465,000 $ — Disclosed as: Current portion 267,500 — Long-term portion 197,500 — 465,000 —

Receivables funding

Receivables funding	6 Months Ended
Receivables funding	Jun. 30, 2024
Receivables [Abstract]
Receivables funding	13. Receivables funding June 2, 2023 Funding On June 2, 2023, the Company received funding from an agreement entered into through its 75% held subsidiary, Evernia Health Center, LLC entered into a Receivables Sale Agreement with Bizfund.com (“Bizfund”), whereby $198,000 of the Receivables of Evernia were sold to Bizfund, for gross proceeds of $150,000, made up of a cash payment to the Company of $75,750 and the transfer of $74,250 of the January 19, 2023, outstanding principal to the June 2, 2023 funding agreement. The Company is obliged to pay 15.0% of the receivables until the amount of $198,000 is paid in full, with periodic repayments of $4,950 per week. The guarantor of the funding is a minority shareholder in ATHI. The Company made weekly cash payments of $ 4,950 198,000 September 15, 2023 Funding On September 15, 2023, the Company, through its 75% held subsidiary, Evernia Health Center, LLC entered into a Receivables Sale Agreement with Itria Ventures LLC (“Itria”), whereby $320,000 of the Receivables of Evernia were sold to Itria, for gross proceeds of $250,000. The Company also incurred fees of $3,000, resulting in net proceeds of $247,500. The Company is obliged to pay $6,666.67 per week until the amount of $320,000 is paid in full. The guarantor of the funding is a minority shareholder in ATHI. The Company made weekly cash payments of $ 6,667 273,333 46,667 10,131 May 30, 2024 Funding On May 30, 2024, the Company, through its subsidiary, Evernia Health Center, LLC entered into a Receivables Sale Agreement with Fortunate Sons (“Fortunate”), whereby $ 375,000 300,000 5,000 295,000 10,750 375,000 The proceeds of the receivables funding was used to acquire the assets of Boca Cove Detox.

Government assistance loans

Government assistance loans	6 Months Ended
Government assistance loans	Jun. 30, 2024
Government Assistance [Abstract]
Government assistance loans	14. Government assistance loans On May 3, 2021, ARIA was granted a government assistance loan in the aggregate principal amount of $157,367. The loan is forgivable if the Company demonstrates that the proceeds were used for expenses such as employee costs during the pandemic. Should the loan not be forgiven, interest is payable on the loan at the rate of 1% per annum and the principal is repayable and interest is payable over an 18-month period. On September 21, 2022, ARIA received partial forgiveness of the government assistance loan of $104,368, the balance of the loan plus accrued interest is due and payable. On December 30, 2022, the Company sold ARIA to its Chairman and CEO and agreed to assume the repayment of the government assistance loan. As of June 30, 2024, the balance outstanding, including interest thereon was $27,982.

Related parties

Related parties	6 Months Ended
Related parties	Jun. 30, 2024
Related Party Transactions [Abstract]
Related parties	15. Related parties Schedule of Related party payable June 30, December 31, 2024 2023 Related party receivables Shawn E. Leon $ 13,571 $ — Related party payables Shawn E. Leon — 61,267 Leon Developments Ltd. 1,092,701 1,092,701 Eileen Greene 1,545,377 1,418,324 Total related party payables $ 2,638,078 $ 2,572,292 Shawn E. Leon At June 30, 2024, the Company had a receivable from Shawn Leon of $ 13,571 61,267 Mr. Leon forfeited management fees due to him for the six months ended June 30, 2024 and for the year ended December 31, 2023. Leon Developments, Ltd. Leon Developments is owned by Shawn Leon, the Company’s CEO and director. As of June 30, 2024 and December 31, 2023, the Company owed Leon Developments, Ltd., $ 1,092,701 Eileen Greene As of June 30, 2024 and December 31, 2023, the Company owed Eileen Greene, the spouse of our CEO, Shawn Leon, $ 1,545,377 1,418,324 Leonite Capital, LLC and Leonite Fund I, LLP Leonite Capital is considered a related party due to its Series A Preferred stock interest in CCH, which was previously a wholly owned subsidiary of the Company, of $700,000, and its Series B Preferred stock interest in the Company of $ 400,000 The Series A Preferred stock interest in CCH of $ 700,000 Accrued dividends on the CCH Series A Preferred shares of $ 145,547 49,282 184,545 61,184 On June 30, 2023, the Company entered into an exchange agreement with Leonite Capital whereby it exchanged the 400,000 400,000 61,184 Due to the related party nature of the transaction, the net result of the disposal of $1,334,885 and the $700,000 of the CCH Series A Preferred shares, totaling $2,034,885, was recorded as a credit to additional paid-in-capital. In addition, due to the related party nature of the transaction, the cancellation of the Series B Preferred stock, of $400,000 and the dividends thereon of $61,184, totaling $461,184, was recorded as an extinguishment of debt reflected in additional paid-in-capital. On August 4, 2023, the company repaid Leonite Capital $1,449,000 consisting of repayments of short-term convertible notes of $995,257, promissory notes of $420,069, additional penalty on settlement of $5,236 and a personal loan by Leonite to Shawn Leon of $28,438, which repayment reduced the related party payable to Shawn Leon, as disclosed above. All related party transactions occur in the normal course of operations and in terms of agreements entered into between the parties.

Stockholder_s deficit

Stockholder’s deficit	6 Months Ended
Stockholder’s deficit	Jun. 30, 2024
Equity [Abstract]
Stockholder’s deficit	16. Stockholder’s deficit a. Common shares Authorized and outstanding The Company has authorized 10,000,000,000 shares with a par value of $0.01 per share. The company has issued 3,729,053,805 shares of common stock at June 30, 2024 and December 31, 2023. b. Series A Preferred shares Authorized, issued and outstanding The Company has authorized 10,000,000 Series A preferred shares with a par value of $0.01 per share. The Company has issued and outstanding 4,000,000 Series A Preferred shares at June 30, 2024 and December 31, 2023. c. Series B preferred shares Authorized and outstanding The Company has authorized 400,000 Series B preferred shares with a par value of $1.00 per share. The company has no issued and outstanding Series B Preferred shares at June 30, 2024 and December 31, 2023. d. Stock options Our board of directors adopted the Greenstone Healthcare Corporation 2013 Stock Option Plan (the “Plan”) to promote our long-term growth and profitability by (i) providing our key directors, officers and employees with incentives to improve stockholder value and contribute to our growth and financial success and (ii) enable us to attract, retain and reward the best available persons for positions of substantial responsibility. A total of 10,000,000 no e. Warrants All of the warrants have cashless exercise terms whereby in-the-money warrants may be exercised by reducing the number of shares issued in terms of the warrant exercise to offset the proceeds due on the exercise. All of the warrants have price protection features whereby any securities issued subsequent to the date of the warrant issuance date, were issued at a lower price, or have conversion features that are lower than the current exercise price, or were converted at a lower price, or are exercisable at a lower price, to the current warrant exercise price, will result in the exercise price of the warrant being set to the lower issue, conversion or exercise price. Warrant exchange agreement On June 28, 2023 the Company entered into a Warrant Exchange Agreement with Leonite that exchanged a Warrant outstanding to Leonite originally issued on June 12, 2020 for a new Warrant dated June 30, 2023. The substantial changes to the warrant affect the number of shares in the warrant, the exercise price and the term. The original warrant provided for Leonite to have a continuing right to purchase a 20% share of the outstanding common shares until it expired on June 12, 2025 which was originally set at 326,286,847 shares. The new warrant is exercisable for 745,810,761 shares, 20% of the current number of common shares outstanding, with no allowance for adjustment, except normal adjustments due to splits or consolidations, until the new expiry date of June 30, 2027. The exercise price in the original warrant was $0.10, with allowance for adjustments, which when applied resulted in an exercise price of $0.0004 per share. The exercise price on the new warrant is $0.001 and is only adjustable if the Company issues any shares at a price less than the exercise price during the warrant period except for any issuance of shares to the Company’s president or related parties on any debt outstanding to those parties as of June 30, 2023, and limited to a conversion price of $0.0005 per share. The replacement warrants were valued effective June 30, 2023, the effective date of issuance of the warrants, as the difference between the fair value of the original warrant exercisable for 326,286,847 shares of common stock and the fair value of the replacement four-year warrant exercisable for 745,810,861 shares of common stock at an exercise price of $ 0.001 A summary of the Company’s warrant activity during the period from January 1, 2023 to June 30, 2024 is as follows: Schedule of warrant activity No. of shares Exercise price Weighted Outstanding as of January 1, 2023 602,852,506 $ 0.000675 0.00205 $ 0.001306 Granted 745,810,761 $0.001 0.001 Forfeited/cancelled (326,286,847 ) $0.000675 0.000675 Exercised – – – Outstanding as of December 31, 2023 1,022,376,420 $ 0.001 0.00205 $ 0.0012840 Granted – – – Forfeited/cancelled – – – Exercised – – – Outstanding as of June 30, 2024 1,022,376,420 $ 0.001 0.00205 $ 0.0012840 The following table summarizes information about warrants outstanding at June 30, 2024: Schedule of warrants outstanding Warrants outstanding Warrants exercisable Exercise price No. of shares Weighted average remaining years Weighted average exercise price No. of shares Weighted average exercise price $0.001 745,810,761 3.00 745,810,761 $0.002050 276,565,659 1.52 276,565,659 1,022,376,420 2.60 $ 0.001284 1,022,376,420 $ 0.001284 All of the warrants outstanding at June 30, 2024 are vested. The warrants outstanding at June 30, 2024 have an intrinsic value of $ 0

Segment information

Segment information	6 Months Ended
Segment information	Jun. 30, 2024
Segment Reporting [Abstract]
Segment information	17. Segment information The Company had two reportable operating segments, until the disposal of CCH on June 30, 2023, prior to that date the Company derived rental income from the property owned by its CCH subsidiary, subsequent to June 30, 2023, the Company only provides rehabilitation services to customers, these services are provided to customers at our Evernia, Addiction Recovery Institute of America. Schedule of segment operating Three months ended June 30, 2023 Rental In-Patient Total Revenue $ 93,368 $ 1,472,591 $ 1,565,959 Operating expenses 215,408 1,318,405 1,533,813 Operating (loss) income (122,040 ) 154,186 32,146 Other (expense) income Forgiveness of intercompany loan 3,481,332 (3,481,332 ) — Extension fee on property purchase — (130,000 ) (130,000 ) Penalty on convertible notes — (34,688 ) (34,688 ) Other income — 339 339 Interest expense (47,731 ) (96,250 ) (143,981 ) Amortization of debt discount — (87,526 ) (87,526 ) Foreign exchange movements (28,290 ) (59,501 ) (87,791 ) Net income (loss) before taxes 3,283,271 (3,734,772 ) (451,501 ) Taxes — 219,346 219,346 Net income (loss) $ 3,283,271 $ (3,515,426 ) $ (232,155 ) The segment operating results of the reportable segments for the six months ended June 30, 2023 is disclosed as follows: Six months ended June 30, 2023 Rental In-Patient Total Revenue $ 180,522 $ 2,685,483 $ 2,866,005 Operating expenses 245,528 2,513,305 2,758,833 Operating (loss) income (65,006 ) 172,178 107,172 Other (expense) income Forgiveness of intercompany loan 3,481,332 (3,481,332 ) — Extension fee on property purchase — (130,000 ) (130,000 ) Penalty on convertible notes — (34,688 ) (34,688 ) Other income — 339 339 Interest expense (95,464 ) (205,613 ) (301,077 ) Amortization of debt discount (164,447 ) (164,447 ) Foreign exchange movements (29,325 ) (61,421 ) (90,746 ) Net income (loss) before taxes 3,291,537 (3,904,984 ) (613,447 ) Taxes — 205,575 205,575 Net income (loss) $ 3,291,537 $ (3,699,409 ) $ (407,872 ) The operating assets and liabilities of the reportable segments as of June 30, 2023 is as follows: Schedule of operating assets and liabilities of the reportable segments June 30, 2023 Rental In-Patient Total Purchase of fixed assets $ (43,611 ) $ 65,253 $ 21,642 Assets Current assets — 579,941 579,941 Non-current assets — 3,255,653 3,255,653 Liabilities Current liabilities — (9,856,833 ) (9,856,833 ) Non-current liabilities — (1,865,267 ) (1,865,267 ) Net liability position $ — $ (7,886,506 ) $ (7,886,506 )

Net loss per common share

Net loss per common share	6 Months Ended
Net loss per common share	Jun. 30, 2024
Earnings Per Share [Abstract]
Net loss per common share	18. Net loss per common share Schedule of diluted net loss per share Three and six months ended Three and six months ended Shares issuable upon exercise of warrants 1,022,376,420 692,852,506 Shares issuable on conversion of convertible notes 174,044,742 582,290,570 ` 1,196,421,162 1,275,143,076

Commitments and contingencies

Commitments and contingencies	6 Months Ended
Commitments and contingencies	Jun. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
Commitments and contingencies	19. Commitments and contingencies a. Options granted to purchase shares in ATHI On July 12, 2020, the Company entered into a five-year option agreement with Leonite Capital LLC (“Leonite”) and other investors (collectively the “Transferees”). The Company agreed to sell to Leonite a portion of the total outstanding shares of ATHI from the shares of ATHI held by the company. The Company provided Leonite an option to purchase 4,000,000 shares of ATHI from the Company for a purchase consideration of $0.0001 per share (a total consideration of $400), based on the advances that Leonite made to the Company totaling $396,000. Leonite shall share in all distributions by ATHI to the Company, on an as exercised basis, equal to the advances made by Leonite to the Company, thereafter the option will be reduced to 50% of the shares exercisable under the option. On September 14, 2020, the Company entered into a five-year option agreement with Ed Blasiak (“Blasiak”) whereby the Company agreed to sell to Blasiak a portion of the total outstanding shares of ATHI. The Company provided Blasiak an option to purchase 571,428 shares of ATHI from the Company for a purchase consideration of $0.0001 per share (a total consideration of $57), based on the advances that Blasiak made to the Company totaling $50,000. Blasiak shall share in all distributions by ATHI to the Company, on an as exercised basis, equal to the advances made by Blasiak to the Company, thereafter the option will be reduced to 50% of the shares exercisable under the option. On October 29, 2020, the Company entered into a five-year option agreement with First Fire whereby the Company agreed to sell to First Fire a portion of the total outstanding shares of ATHI. The Company provided First Fire an option to purchase 1,428,571 shares of ATHI from the Company for a purchase consideration of $0.0001 per share (a total consideration of $143), based on the advances that First Fire made to the Company totaling $120,000. First Fire shall share in all distributions by ATHI to the Company, on an as exercised basis, equal to the advances made by First Fire to the Company, thereafter the option will be reduced to 50% of the shares exercisable under the option. On October 29, 2020, the Company entered into a five-year option agreement entered into with Bauman, so that the Company agreed to sell to Bauman a portion of the total outstanding shares of ATHI. The Company provided Bauman an option to purchase 1,428,571 shares of ATHI from the Company for a purchase consideration of $0.0001 per share (a total consideration of $143), based on the advances that Bauman made to the Company totaling $120,000. Bauman shall share in all distributions by ATHI to the Company, on an as exercised basis, equal to the advances made by Bauman to the Company, thereafter the option will be reduced to 50% of the shares exercisable under the option. From time to time, the Company and its subsidiaries enter into legal disputes in the ordinary course of business. The Company believes there are no material legal or administrative matters pending that are likely to have, individually or in the aggregate, a material adverse effect on its business or results of operations. b. Other The Company has principal and interest payment commitments under the Convertible notes disclosed under Note 10 above. Conversion of these notes are at the option of the investor, if not converted these notes may need to be repaid. From time to time, the Company and its subsidiaries enter into legal disputes in the ordinary course of business. The Company believes there are no material legal or administrative matters pending that are likely to have, individually or in the aggregate, a material adverse effect on its business or results of operations.

Subsequent events

Subsequent events	6 Months Ended
Subsequent events	Jun. 30, 2024
Subsequent Events [Abstract]
Subsequent events	20. Subsequent events Edgewater Recovery Centers, LLC On July 10, 2024 the Company finalized the execution of a letter of intent and a management agreement with respect to the assets and operations of Edgewater Recovery Center LLC of Morehead Kentucky. The purchase agreements will be for the shares and/or assets of Edgewater Recovery Centers, LLC (“ETC”), ERC Investments, LLC (“ERC”), JDE Properties, LLC (“JDE”), and New Journey LLC (“NJ”) as follows: NJ The purchase price for NJ including cash, accounts receivable and real property at 721 White Street, Morehead, KY and not including any liabilities, not limited to, but including property taxes or income taxes, other than the mortgage loan against the property will be $1.00. JDE: The purchase price for JDE including cash, accounts receivable and real property at 164, 166 and 168 Maple Street, 1135 Rodburn Road, 214 Jackson Road, 70 Brandywine Lane and 1800 Rice Road, all in Morehead, KY and not including any liabilities, not limited to, but including property taxes and income taxes, other than mortgages and loans registered against the properties will be $1.00 plus an agreement to transfer the real property at 70 Brandywine Lane and 1800 Rice Road from JDE to the Seller, together with an assumption of mortgages against those properties. ERC The purchase price for the ERC business including cash accounts receivable and real property at 1111 US 60 West and 425, 435 and 445 Clinic Drive, all in Morehead KY and not including any liabilities, not limited to, but including property taxes and income taxes, other than mortgage and loans against those properties, will be $2,600,000 paid by the issuance of a 6% interest Seller Note in the principal amount of $2,600,000 amortized over 25 years with a term of 7 years collateralized behind the existing mortgages on the ERC properties. Principal and interest payment on the $2,600,000 note of $16,752 will be paid monthly and will take effect upon the Closing Date. From and after the Effective Date and until the Closing Date, ETC will pay $13,000.00 (an amount equal to 6% interest on $2,600,000) per month to the Seller. The first payment of $13,000.00 will be made 30 days after the Effective Date. ETC The purchase for the Business will include cash, accounts receivable and all assets of the business. The assumed liabilities will only be accounts payable for expenses of the Business from The Effective Date forward. All other liabilities other than debts to the Lenders, The Justice Department and the Seller will not be assumed. The purchase price for the Business will be $250,000.00 to be directed towards payment of legal fees and brokerage fees. The Management Agreement will have an Effective Date of July 15, 2024. Subscription for common shares by related parties On July 12, 2024 the Company CEO and his spouse converted a total debt of $2 million into 4 billion shares of restricted common stock of the Company at the price of $0.0005 per share. The debt was non-interest bearing. A portion of the converted debt was due to Management fees that the CEO was entitled to under a management agreement for the Company subsidiary ARIA, bur deferred due to cash flow constraints. Other than disclosed above, the Company has evaluated subsequent events through the date of the condensed consolidated financial statements were issued, we did not identify any subsequent events that would have required adjustment or disclosure in the financial statements.

Summary of significant accoun_2

Summary of significant accounting policies (Policies)	6 Months Ended
Summary of significant accounting policies (Policies)	Jun. 30, 2024
Accounting Policies [Abstract]
Use of Estimates	a) Use of Estimates The preparation of unaudited condensed consolidated financial statements in conformity with US 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 unaudited condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates.
Principles of consolidation and foreign translation	b) Principles of consolidation and foreign translation The accompanying unaudited condensed consolidated financial statements include the accounts of the Company and all of its subsidiaries. All intercompany transactions and balances have been eliminated on consolidation. In the prior year, certain of the Company’s subsidiaries functional currency was the Canadian dollar, while the Company’s reporting currency is the U.S. dollar. All transactions initiated in Canadian dollars are translated into US dollars in accordance with ASC 830, “Foreign Currency Translation” as follows: ● Monetary assets and liabilities at the rate of exchange in effect at the balance sheet date. ● Certain non-monetary assets and liabilities and equity at historical rates. ● Revenue and expense items and cash flows at the average rate of exchange prevailing during the year. Adjustments arising from such translations are deferred until realization and are included as a separate component of stockholders’ deficit as a component of accumulated other comprehensive income or loss. Therefore, translation adjustments are not included in determining net income (loss) but reported as other comprehensive income (loss). For foreign currency transactions, the Company translates these amounts to the Company’s functional currency at the exchange rate effective on the invoice date. If the exchange rate changes between the time of purchase and the time actual payment is made, a foreign exchange transaction gain or loss results which is included in determining net income for the year. On June 30, 2023, the Company disposed on Cranberry Cove Holdings whose functional currency was Canadian Dollars, all remaining subsidiaries have the U.S. dollar as a functional currency.
Cash and cash equivalents	c) Cash and cash equivalents For purposes of the statements of cash flows, the Company considers all highly liquid instruments purchased with a maturity of three months or less and money market accounts to be cash equivalents. The Company maintains cash and cash equivalents with several financial institutions in the USA and Canada. There were no cash equivalents at June 30, 2024 and December 31, 2023. The Company primarily places cash balances in the USA with high-credit quality financial institutions located in the United States which are insured by the Federal Deposit Insurance Corporation up to a limit of $ 250,000
Accounts receivable	d) Accounts receivable Accounts receivable primarily consists of amounts due from third-party payors (non-governmental) and private pay patients and is recorded net of allowances for doubtful accounts and contractual discounts. The Company’s ability to collect outstanding receivables is critical to its results of operations and cash flows. Accordingly, accounts receivable reported in the Company’s unaudited condensed consolidated financial statements is recorded at the net amount expected to be received. The Company’s primary collection risks are (i) the risk of overestimating net revenues at the time of billing that may result in the Company receiving less than the recorded receivable, (ii) the risk of non-payment as a result of commercial insurance companies denying claims, (iii) the risk that patients will fail to remit insurance payments to the Company when the commercial insurance company pays out-of-network claims directly to the patient, (iv) resource and capacity constraints that may prevent the Company from handling the volume of billing and collection issues in a timely manner, (v) the risk that patients do not pay the Company for their self-pay balances (including co-pays, deductibles and any portion of the claim not covered by insurance) and (vi) the risk of non-payment from uninsured patients.
Allowance for credit losses, Contractual and Other Discounts	e) Allowance for credit losses, Contractual and Other Discounts The Company recognizes revenue based on historical collections received from healthcare providers, recognizing only a percentage of revenues actually billed. Effectively recognizing revenue net of any expected billing differentials. Based on the Company’s collection experience, the percentage of revenue recognized is adjusted on a periodic basis, thereby considering expected credit losses in the revenue recognition process. The revenue we recognize is already net of expected credit losses. We constantly evaluate our collections experience and consider the market conditions and current economic developments facing the Company’s operations. We have not experienced significantly different collections to revenues we have recognized and we have not seen any deterioration in the payment patterns from the healthcare providers that the Company works with, we cannot predict with any certainty that the payment patterns the Company experiences may change and we may be required to adjust the percentage of revenue recognized.
Leases	f) Leases The Company accounts for leases in terms of ASC 842. In terms of ASC 842, the Company assesses whether any asset-based leases entered into for periods longer than twelve months meet the definition of financial leases or operation leases, by evaluating the terms of the lease, including the following; the duration of the lease; the implied interest rate in the lease; the cash flows of the lease; and whether the Company intends to retain ownership of the asset at the end of the lease term. Leases which imply that the Company will retain ownership at the end of the lease term are classified as financial leases, are included in property and equipment with a corresponding financial liability raised at the date of lease inception. Interest incurred on financial leases are expensed using the effective interest rate method. Leases which imply that the Company will not acquire the asset at the end of the lease term are classified as operating leases, the Company’s right to use the asset is reflected as a non-current right of use asset with a corresponding operational lease liability raised at the date of lease inception. The right of use asset and the operational lease liability are amortized over the right of use period using the effective interest rate implied in the operating lease agreement.
Property and equipment	g) Property and equipment Property and equipment is recorded at cost. Depreciation is calculated on the straight-line basis over the estimated life of the asset.
Long Lived Assets	h) Long Lived Assets The Company evaluates the carrying value of its long-lived assets for impairment by comparing the expected undiscounted future cash flows of the assets to the net book value of the assets when events or circumstances indicate that the carrying amount of a long-lived asset may not be recoverable. If the expected undiscounted future cash flows are less than the net book value of the assets, the excess of the net book value over the estimated fair value will be charged to earnings. Fair value is based upon discounted cash flows of the assets at a rate deemed reasonable for the type of asset and prevailing market conditions, appraisals, and, if appropriate, current estimated net sales proceeds from pending offers.
Intangible assets	i) Intangible assets Intangible assets are stated at acquisition cost less accumulated amortization, if applicable, less any adjustments for impairment losses. Amortization is charged on a straight-line basis over the estimated remaining useful lives of the individual intangibles. Where intangibles are deemed to be impaired the Company recognizes an impairment loss measured as the difference between the estimated fair value of the intangible and its book value. Licenses to provide substance abuse rehabilitation services are amortized over the expected life of the contract, including any anticipated renewals. The Company expects its licenses to remain in operation for a period of five years.
Derivatives	j) Derivatives The Company evaluates embedded conversion features within convertible debt under ASC 815 “Derivatives and Hedging” to determine whether the embedded conversion feature should be bifurcated from the host instrument and accounted for as a derivative at fair value with changes in fair value recorded in earnings. The Company previously used a Black Scholes Option Pricing model to estimate the fair value of convertible debt conversion features at the end of each applicable reporting period. Changes in the fair value of these derivatives during each reporting period were included in the statements of operations. Inputs into the Black Scholes Option Pricing model require estimates, including such items as estimated volatility of the Company’s stock, risk free interest rate and the estimated life of the financial instruments being fair valued.
Financial instruments	k) Financial instruments The Company initially measures its financial assets and liabilities at fair value. The Company subsequently measures all its financial assets and financial liabilities at amortized cost. Financial assets measured at amortized cost include cash and accounts receivable. Financial liabilities measured at amortized cost include bank indebtedness, accounts payable and accrued liabilities, harmonized sales tax payable, withholding taxes payable, convertible notes payable, loans payable and related party notes. Financial assets measured at cost are tested for impairment when there are indicators of impairment. The amount of the write-down is recognized in net income. The previously recognized impairment loss may be reversed to the extent of the improvement, directly or by adjusting the allowance account, provided it is no greater than the amount that would have been reported at the date of the reversal had the impairment not been recognized previously. The amount of the reversal is recognized in net income. The Company recognizes its transaction costs in net income in the period incurred. However, financial instruments that will not be subsequently measured at fair value are adjusted by the transaction costs that are directly attributable to their origination, issuance or assumption. FASB ASC 820 defines fair value, establishes a framework for measuring fair value in accordance with generally accepted accounting principles, and expands disclosures about fair value measurements. ASC 820 establishes a three- tier fair value hierarchy, which prioritizes the inputs used in measuring fair value as follows: ● Level 1. Observable inputs such as quoted prices in active markets; ● Level 2. Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and ● Level 3. Unobservable inputs in which there is little or no market data, which requires the reporting entity to develop its own assumptions. The Company measures its convertible debt and derivative liabilities associated therewith at fair value. These liabilities are revalued periodically and the resultant gain or loss is realized through the consolidated Statement of Operations and Comprehensive Loss
Related parties	l) Related parties Parties are considered to be related to the Company if the parties directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. The Company discloses all related party transactions. All transactions are recorded at fair value of the goods or services exchanged.
Revenue recognition	m) Revenue recognition ASC 606 requires companies to exercise more judgment and recognize revenue using a five-step process. The Company’s provision for doubtful accounts are recorded as a direct reduction to revenue instead of being presented as a separate line item on the consolidated statements of operations and comprehensive loss. As our performance obligations relate to contracts with a duration of one year or less, the Company elected the optional exemption in ASC 606-10-50-14(a). Therefore, the Company is not required to disclose the transaction price for the remaining performance obligations at the end of the reporting period or when the Company expects to recognize the revenue. The Company has minimal unsatisfied performance obligations at the end of the reporting period as our patients typically are under no obligation to remain admitted in our facilities. The Company receives payments from the following sources for services rendered in our U.S. Facility: (i) commercial insurers; and (ii) individual patients and clients. As the period between the time of service and time of payment is typically one year or less, the Company elected the practical expedient under ASC 606-10-32-18 and does not adjust for the effects of a significant financing component. The Company derives a significant portion of its revenue from other payors that receive discounts from established billing rates. The various managed care contracts under which these discounts must be calculated are complex, subject to interpretation and adjustment, and may include multiple reimbursement mechanisms for different types of services provided in the Company’s inpatient facilities and cost settlement provisions. Management estimates the transaction price on a payor-specific basis given its interpretation of the applicable regulations or contract terms. The services authorized and provided and related reimbursement are often subject to interpretation that could result in payments that differ from the Company’s estimates. Additionally, updated regulations and contract renegotiations occur frequently, necessitating regular review and assessment of the estimation process by management. Settlements with third-party payors are estimated and recorded in the period in which the related services are rendered and are adjusted in future periods as final settlements are determined. In the opinion of management, adequate provision has been made for any adjustments and final settlements. However, there can be no assurance that any such adjustments and final settlements will not have a material effect on the Company’s financial condition or results of operations. The Company’s receivables were $ 272,872 313,338 The Company’s revenues are recognized when control of the promised goods or services are transferred to a customer, in an amount that reflects the consideration that the Company expects to receive in exchange for those services. The Company derives its revenues from the sale of its services. The Company applies the following five steps in order to determine the appropriate amount of revenue to be recognized as it fulfills its obligations under each of its revenue transactions: i. identify the contract with a customer; ii. identify the performance obligations in the contract; iii. determine the transaction price; iv. allocate the transaction price to performance obligations in the contract; and v. recognize revenue as the performance obligation is satisfied.
Income taxes	n) Income taxes The Company accounts for income taxes under the provisions of ASC Topic 740, “Income Taxes”. ASC Topic 740 contains a two-step approach to recognizing and measuring uncertain tax positions taken or expected to be taken in a tax return. The first step is to determine if the weight of available evidence indicates that it is more likely than not that the tax position will be sustained in an audit, including resolution of any related appeals or litigation processes. The second step is to measure the tax benefit as the largest amount that is more than 50% likely to be realized upon ultimate settlement. The Company recognizes interest and penalties accrued on unrecognized tax benefits within general and administrative expense. To the extent that accrued interest and penalties do not ultimately become payable, amounts accrued will be reduced and reflected as a reduction in general and administrative expenses in the period that such determination is made. The tax returns for fiscal 2019, through 2023 are subject to audit or review by the US tax authorities.
Net income per Share	o) Net income per Share Basic net income per share is computed on the basis of the weighted average number of common stock outstanding during the year. Diluted net income per share is computed on the basis of the weighted average number of common stock and common stock equivalents outstanding. Dilutive securities having an anti-dilutive effect on diluted net income per share are excluded from the calculation. Dilution is computed by applying the treasury stock method for options and warrants. Under this method, “in-the money” options and warrants are assumed to be exercised at the beginning of the period (or at the time of issuance, if later), and as if funds obtained thereby were used to purchase common stock at the average market price during the period. Dilution is computed by applying the if-converted method for convertible preferred stocks. Under this method, convertible preferred stock is assumed to be converted at the beginning of the period (or at the time of issuance, if later), and preferred dividends (if any) will be added back to determine income applicable to common stock. The shares issuable upon conversion will be added to weighted average number of common stock outstanding. Conversion will be assumed only if it reduces earnings per share (or increases loss per share).
Stock-based compensation	p) Stock-based compensation Stock-based compensation cost is measured at the grant date, based on the estimated fair value of the award and is recognized as expense over the employee’s requisite service period or vesting period on a straight-line basis. Stock-based compensation expense recognized in the unaudited condensed consolidated statements of operations is based on awards ultimately expected to vest and has been reduced for estimated forfeitures. This estimate will be revised in subsequent periods if actual forfeitures differ from those estimates. We have no awards with performance conditions and no awards dependent on market conditions. There were no stock-based compensation awards that vested during the three and six months ended June 30, 2024 and 2023 and there was no stock-based compensation recorded in the unaudited condensed consolidated financial statements.
Financial instruments risks	q) Financial instruments risks The Company is exposed to various risks through its financial instruments. The following analysis provides a measure of the Company’s risk exposure and concentrations at the balance sheet dates, June 30, 2024 and December 31, 2023. i. Credit risk Credit risk is the risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation. Financial instruments that subject the Company to credit risk consist primarily of accounts receivable. Credit risk associated with accounts receivable is mitigated as only a percentage of the revenue billed to health insurance companies is recognized as income until such time as the actual funds are collected. The revenue is concentrated amongst several health insurance companies located in the US. In the opinion of management, credit risk with respect to accounts receivable is assessed as low. ii. Liquidity risk Liquidity risk is the risk the Company will not be able to meet its financial obligations as they fall due. The Company is exposed to liquidity risk through its working capital deficiency of approximately $ 8.2 43.2 iii. Market risk Market risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk comprises of three types of risk: interest rate risk, currency risk, and other price risk. The Company is exposed to interest rate risk. a. Interest rate risk Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. The Company is exposed to interest rate risk on its convertible debt, short term loans, third party loans and government assistance loans as of June 30, 2024. In the opinion of management, interest rate risk is assessed as moderate. b. Currency risk Currency risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange rates. The Company has minimal disclosure to certain foreign currency payables and loans. c. Other price risk Other price risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices (other than those arising from interest rate risk or currency risk), whether those changes are caused by factors specific to the individual financial instrument or its issuer, or factors affecting all similar financial instruments traded in the market. In the opinion of management, the Company is not exposed to this risk and remains unchanged from the prior year.
Recent accounting pronouncements	r) Recent accounting pronouncements The Financial Accounting Standards Board (“FASB”) issued additional updates during the six months ended June 30, 2024. None of these standards are either applicable to the Company or require adoption at a future date and none are expected to have a material impact on the Company’s consolidated financial statements upon adoption.

Acquisition of minority share_2

Acquisition of minority shareholders interest in ATHI (Tables)	6 Months Ended
	Jun. 30, 2024
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]
Schedule of acquisition of the minority shareholders interest	Schedule of acquisition of the minority shareholders interest Amount Purchase price Cash $ 625,000 Promissory note 475,000 Total 1,100,000 Allocation of purchase price Minority shareholders interest 101,842 Additional paid in capital (1,201,842 ) Total $ (1,100,000 )

Acquisition of Boca Cove Detox

Acquisition of Boca Cove Detox (Tables)	6 Months Ended
Acquisition of Boca Cove Detox (Tables)	Jun. 30, 2024
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]
Schedule of acquisition of boca cove detox	Schedule of acquisition of boca cove detox Amount Purchase price Cash $ 323,393 Total 323,393 Allocation of purchase price Property and equipment 240,000 Deposit assumed on leased premises 83,393 Total $ 323,393

Disposal of subsidiary (Tables)

Disposal of subsidiary (Tables)	6 Months Ended
Disposal of subsidiary (Tables)	Jun. 30, 2024
Equity [Abstract]
Schedule of assets and liabilities disposed	Schedule of assets and liabilities disposed Net book value Assets Other receivables $ 12,015 Property and equipment 2,420,499 Total 2,432,514 Liabilities Accounts payable and accrued liabilities (196,859 ) Government assistance loans (45,317 ) Mortgage loan (3,525,223 ) Total (3,767,399 ) Disposal of subsidiary to related party – recorded as additional paid in capital $ (1,334,885 )

Property and equipment (Tables)

Property and equipment (Tables)	6 Months Ended
Property and equipment (Tables)	Jun. 30, 2024
Property, Plant and Equipment [Abstract]
Schedule of property purchase and subsequent sale	Schedule of property purchase and subsequent sale Amount Purchase of 950 Evernia Street property Purchase price $ 5,500,000 Fees and expenses related to property purchase 109,276 Total acquisition cost 5,609,276 Proceeds on sale 8,500,000 Fees and expenses related to disposal of the property (406,552 ) Net proceeds on disposal of property 8,093,448 Gain on sale of property $ 2,484,172
Schedule of property and equipment	Schedule of property and equipment June 30, December 31, 2023 Useful lives Cost Accumulated depreciation Net book value Net book value Leasehold improvements Life of lease 513,919 (112,665 ) 401,254 371,308 Furniture and fittings 6 395,235 (60,303 ) 334,932 104,715 Vehicles 5 55,949 (34,655 ) 21,294 26,889 Computer equipment 3 8,925 (3,426 ) 5,499 5,489 $ 974,028 $ (211,049 ) $ 762,979 $ 508,401

Intangibles (Tables)

Intangibles (Tables)	6 Months Ended
Intangibles (Tables)	Jun. 30, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of intangible assets	Schedule of intangible assets Useful June 30, December 31, 2023 Cost Accumulated amortization Net book value Net book value Health care Provider license 5 $ 1,789,903 $ (1,073,942 ) $ 715,961 $ 894,952

Leases (Tables)

Leases (Tables)	6 Months Ended
Leases (Tables)	Jun. 30, 2024
Leases
Schedule of right of use assets are included in the consolidated balance	Schedule of right of use assets are included in the consolidated balance June 30, December 31, Non-current assets Right-of-use assets – finance leases, net of depreciation, included in Property and equipment $ 21,294 $ 26,889 Right-of-use assets - operating leases, net of amortization $ 10,052,463 $ 9,323,723
Schedule of lease costs	Schedule of lease costs Six months ended June 30, 2024 2023 Finance lease cost: Amortization of right-of-use assets $ 5,595 $ 5,595 Interest expense on finance lease liabilities 771 1,031 Total finance lease cost 6,366 6,626 Operating lease cost $ 374,000 $ 173,644 Lease cost $ 380,366 $ 180,270
Schedule of other lease	Schedule of other lease Six months ended June 30, 2024 2023 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows from finance leases $ (771 ) $ (1,031 ) Operating cash flows from operating leases (374,000 ) (173,644 ) Financing cash flows from finance leases (4,144 ) (3,883 ) Cash paid for amounts included in the measurement of lease liabilities $ (378,915 ) $ (178,558 ) Weighted average lease term – finance leases 2 years and 5 months 3 years and 4 months Weighted average remaining lease term – operating leases 18 years 3 years and 7 months Discount rate – finance leases 6.58 % 6.61 % Discount rate – operating leases 7.60 % 4.64 %
Schedule of future minimum lease payments under finance leases	Schedule of future minimum lease payments under finance leases Amount Remainder of 2024 $ 4,915 2025 9,829 2026 6,195 2027 1,707 Total finance lease 22,646 Imputed interest (1,915 ) Total finance lease liability $ 20,731 Disclosed as: Current portion $ 8,714 Non-Current portion 12,017 Lease liability $ 20,731
Schedule of future minimum lease payments under operating leases	Schedule of future minimum lease payments under operating leases Amount Remainder of 2024 $ 511,915 2025 1,045,192 2026 1,074,288 2027 961,526 2028 841,379 2029 and thereafter 15,358,663 Total undiscounted minimum future lease payments 19,792,963 Imputed interest (9,526,750 ) Total operating lease liability $ 10,266,213 Disclosed as: Current portion $ 271,457 Non-Current portion 9,990,756 Lease liability $ 10,266,213

Short-term Convertible Notes (T

Short-term Convertible Notes (Tables)	6 Months Ended
Short-term Convertible Notes (Tables)	Jun. 30, 2024
Debt Disclosure [Abstract]
Schedule of short-term convertible notes	Schedule of short-term convertible notes Interest rate Maturity Date Principal Interest June 30, 2024 December 31, 2023 Auctus Fund, LLC 0.0 % On Demand $ 70,000 $ — $ 70,000 $ 70,000 Joshua Bauman 10.0 % August 9, 2024 120,776 6,996 127,772 121,766 Series N convertible notes 6.0 % December 31, 2024 to December 31, 2025 2,779,000 922,846 3,701,846 4,228,161 $ 2,969,776 $ 929,842 $ 3,899,618 $ 4,419,927 Disclosed as follows: Short-term $ 2,169,570 $ 4,419,927 Long-term 1,730,048 — $ 3,899,618 $ 4,419,927

Short-term Notes (Tables)

Short-term Notes (Tables)	6 Months Ended
Short-term Notes (Tables)	Jun. 30, 2024
Debt Disclosure [Abstract]
Schedule of short-term notes	Schedule of short-term notes Description Interest Maturity Principal Accrued Unamortized June December LXT Biotech 6.0 % On Demand $ 97,268 $ 30,475 $ — $ 127,743 $ 129,184 Mirage Realty 10.0 % June 15, 2024 — — — — 236,421 6 18 % November 15, 2024 600,000 4,500 — 604,500 — Third Party 12.0 % On demand 290,785 31,070 — 321,855 315,067 Revolving line of credit 60.0 % May 1,2024 — — — — — 60.0 % May 14, 2024 — — — — — 60.0 % May 12, 2024 — — — — — 60 % July 14, 2024 131,000 10,044 (234 ) 140,810 — 60 % August 13, 2024 101,000 2,693 (734 ) 102,959 — Series R Promissory notes 7.5 % March 31, 2025 1,155,000 13,819 (87,241 ) 1,081,578 — Total convertible notes payable $ 2,375,053 $ 92,601 $ (88,209 ) $ 2,379,445 $ 680,672

Promissory Note (Tables)

Promissory Note (Tables)	6 Months Ended
Promissory Note (Tables)	Jun. 30, 2024
Debt Disclosure [Abstract]
Schedule of promissory note	Schedule of promissory note June 30, December 31, Promissory note $ 465,000 $ — Disclosed as: Current portion 267,500 — Long-term portion 197,500 — 465,000 —

Related parties (Tables)

Related parties (Tables)	6 Months Ended
Related parties (Tables)	Jun. 30, 2024
Related Party Transactions [Abstract]
Schedule of Related party payable	Schedule of Related party payable June 30, December 31, 2024 2023 Related party receivables Shawn E. Leon $ 13,571 $ — Related party payables Shawn E. Leon — 61,267 Leon Developments Ltd. 1,092,701 1,092,701 Eileen Greene 1,545,377 1,418,324 Total related party payables $ 2,638,078 $ 2,572,292

Stockholder_s deficit (Tables)

Stockholder’s deficit (Tables)	6 Months Ended
Stockholder’s deficit (Tables)	Jun. 30, 2024
Equity [Abstract]
Schedule of warrant activity	Schedule of warrant activity No. of shares Exercise price Weighted Outstanding as of January 1, 2023 602,852,506 $ 0.000675 0.00205 $ 0.001306 Granted 745,810,761 $0.001 0.001 Forfeited/cancelled (326,286,847 ) $0.000675 0.000675 Exercised – – – Outstanding as of December 31, 2023 1,022,376,420 $ 0.001 0.00205 $ 0.0012840 Granted – – – Forfeited/cancelled – – – Exercised – – – Outstanding as of June 30, 2024 1,022,376,420 $ 0.001 0.00205 $ 0.0012840
Schedule of warrants outstanding	Schedule of warrants outstanding Warrants outstanding Warrants exercisable Exercise price No. of shares Weighted average remaining years Weighted average exercise price No. of shares Weighted average exercise price $0.001 745,810,761 3.00 745,810,761 $0.002050 276,565,659 1.52 276,565,659 1,022,376,420 2.60 $ 0.001284 1,022,376,420 $ 0.001284

Segment information (Tables)

Segment information (Tables)	6 Months Ended
Segment information (Tables)	Jun. 30, 2024
Segment Reporting [Abstract]
Schedule of segment operating	Schedule of segment operating Three months ended June 30, 2023 Rental In-Patient Total Revenue $ 93,368 $ 1,472,591 $ 1,565,959 Operating expenses 215,408 1,318,405 1,533,813 Operating (loss) income (122,040 ) 154,186 32,146 Other (expense) income Forgiveness of intercompany loan 3,481,332 (3,481,332 ) — Extension fee on property purchase — (130,000 ) (130,000 ) Penalty on convertible notes — (34,688 ) (34,688 ) Other income — 339 339 Interest expense (47,731 ) (96,250 ) (143,981 ) Amortization of debt discount — (87,526 ) (87,526 ) Foreign exchange movements (28,290 ) (59,501 ) (87,791 ) Net income (loss) before taxes 3,283,271 (3,734,772 ) (451,501 ) Taxes — 219,346 219,346 Net income (loss) $ 3,283,271 $ (3,515,426 ) $ (232,155 ) The segment operating results of the reportable segments for the six months ended June 30, 2023 is disclosed as follows: Six months ended June 30, 2023 Rental In-Patient Total Revenue $ 180,522 $ 2,685,483 $ 2,866,005 Operating expenses 245,528 2,513,305 2,758,833 Operating (loss) income (65,006 ) 172,178 107,172 Other (expense) income Forgiveness of intercompany loan 3,481,332 (3,481,332 ) — Extension fee on property purchase — (130,000 ) (130,000 ) Penalty on convertible notes — (34,688 ) (34,688 ) Other income — 339 339 Interest expense (95,464 ) (205,613 ) (301,077 ) Amortization of debt discount (164,447 ) (164,447 ) Foreign exchange movements (29,325 ) (61,421 ) (90,746 ) Net income (loss) before taxes 3,291,537 (3,904,984 ) (613,447 ) Taxes — 205,575 205,575 Net income (loss) $ 3,291,537 $ (3,699,409 ) $ (407,872 )
Schedule of operating assets and liabilities of the reportable segments	Schedule of operating assets and liabilities of the reportable segments June 30, 2023 Rental In-Patient Total Purchase of fixed assets $ (43,611 ) $ 65,253 $ 21,642 Assets Current assets — 579,941 579,941 Non-current assets — 3,255,653 3,255,653 Liabilities Current liabilities — (9,856,833 ) (9,856,833 ) Non-current liabilities — (1,865,267 ) (1,865,267 ) Net liability position $ — $ (7,886,506 ) $ (7,886,506 )

Net loss per common share (Tabl

Net loss per common share (Tables)	6 Months Ended
Net loss per common share (Tables)	Jun. 30, 2024
Earnings Per Share [Abstract]
Schedule of diluted net loss per share	Schedule of diluted net loss per share Three and six months ended Three and six months ended Shares issuable upon exercise of warrants 1,022,376,420 692,852,506 Shares issuable on conversion of convertible notes 174,044,742 582,290,570 ` 1,196,421,162 1,275,143,076

Summary of significant accoun_3

Summary of significant accounting policies (Details Narrative) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Accounting Policies [Abstract]
FDIC Indemnification Asset	$ 250,000
Receivables	272,872	$ 313,338
Working capital	8,200,000
Accumulated deficit	$ 43,200,000

Going concern (Details Narrativ

Going concern (Details Narrative) $ in Millions	Jun. 30, 2024 USD ($)
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Working capital	$ 8.2
Total liabilities in excess of assets	$ 8.1

Acquisition of minority share_3

Acquisition of minority shareholders interest in ATHI (Details) - ATHI [Member]	May 15, 2024 USD ($)
Purchase price
Cash	$ 625,000
Promissory note	475,000
Total	1,100,000
Allocation of purchase price
Minority shareholders interest	101,842
Additional paid in capital	(1,201,842)
Total	$ (1,100,000)

Acquisition of Boca Cove Deto_2

Acquisition of Boca Cove Detox (Details) - Leased Premises [Member]	Mar. 22, 2024 USD ($)
Purchase price
Cash	$ 323,393
Total	323,393
Allocation of purchase price
Property and equipment	240,000
Deposit assumed on leased premises	83,393
Total	$ 323,393

Disposal of subsidiary (Details

Disposal of subsidiary (Details) - Leonite Capital L L C [Member]	Jun. 30, 2024 USD ($)
Assets
Other receivables	$ 12,015
Property and equipment	2,420,499
Total	2,432,514
Liabilities
Accounts payable and accrued liabilities	(196,859)
Government assistance loans	(45,317)
Mortgage loan	(3,525,223)
Total	(3,767,399)
Disposal of subsidiary to related party – recorded as additional paid in capital	$ (1,334,885)

Disposal of subsidiary (Detai_2

Disposal of subsidiary (Details Narrative)	Jun. 30, 2024 USD ($)
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Additional paid in capital	$ 2,034,885
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Additional paid in capital	$ 461,184

Property and equipment (Details

Property and equipment (Details)	6 Months Ended
Property and equipment (Details)	Jun. 30, 2024 USD ($)
Property, Plant and Equipment [Abstract]
Purchase price	$ 5,500,000
Fees and expenses related to property purchase	109,276
Total acquisition cost	5,609,276
Proceeds on sale	8,500,000
Fees and expenses related to disposal of the property	(406,552)
Net proceeds on disposal of property	8,093,448
Gain on sale of property	$ 2,484,172

Property and equipment (Detai_2

Property and equipment (Details 1) - USD ($)	6 Months Ended
Property and equipment (Details 1) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Property, Plant and Equipment [Line Items]
Cost	$ 974,028
Accumulated depreciation	(211,049)
Net book value	$ 762,979	$ 508,401
Useful Life	5 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Useful lives	Life of lease
Cost	$ 513,919
Accumulated depreciation	(112,665)
Net book value	401,254	371,308
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Cost	395,235
Accumulated depreciation	(60,303)
Net book value	$ 334,932	104,715
Useful Life	6 years
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Cost	$ 55,949
Accumulated depreciation	(34,655)
Net book value	$ 21,294	26,889
Useful Life	5 years
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Cost	$ 8,925
Accumulated depreciation	(3,426)
Net book value	$ 5,499	$ 5,489
Useful Life	3 years

Property and equipment (Detai_3

Property and equipment (Details Narrative) - USD ($)		3 Months Ended		6 Months Ended
Property and equipment (Details Narrative) - USD ($)	Mar. 22, 2024	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Restructuring Cost and Reserve [Line Items]
Depreciation expense		$ 22,591	$ 50,589	$ 44,302	$ 99,084
Leased Premises [Member]
Restructuring Cost and Reserve [Line Items]
Purchase price	$ 240,000

Intangibles (Details)

Intangibles (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Useful lives	5 years
Cost	$ 1,789,903
Accumulated amortization	(1,073,942)
Net book value	$ 715,961	$ 894,952

Intangibles (Details Narrative)

Intangibles (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
Intangibles (Details Narrative) - USD ($)	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense for finite-lived assets	$ 89,495	$ 89,495	$ 178,990	$ 178,990

Leases (Details)

Leases (Details) - USD ($)	6 Months Ended	12 Months Ended
Leases (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Non-current assets
Right-of-use assets – finance leases, net of depreciation, included in Property and equipment	$ 21,294	$ 26,889
Right-of-use assets - operating leases, net of amortization	$ 10,052,463	$ 9,323,723

Leases (Details 1)

Leases (Details 1) - USD ($)	6 Months Ended
Leases (Details 1) - USD ($)	Jun. 30, 2024	Jun. 30, 2023
Leases
Amortization of right-of-use assets	$ 5,595	$ 5,595
Interest expense on finance lease liabilities	771	1,031
Total finance lease cost	6,366	6,626
Operating lease cost	374,000	173,644
Lease cost	$ 380,366	$ 180,270

Leases (Details 2)

Leases (Details 2) - USD ($)	6 Months Ended
Leases (Details 2) - USD ($)	Jun. 30, 2024	Jun. 30, 2023
Leases
Operating cash flows from finance leases	$ (771)	$ (1,031)
Operating cash flows from operating leases	(374,000)	(173,644)
Financing cash flows from finance leases	(4,144)	(3,883)
Cash paid for amounts included in the measurement of lease liabilities	$ (378,915)	$ (178,558)
Weighted average lease term - finance leases	2 years and 5 months	3 years and 4 months
Weighted average remaining lease term - operating leases	18 years	3 years and 7 months
Discount rate - finance leases	6.58%	6.61%
Discount rate - operating leases	7.60%	4.64%

Leases (Details 3)

Leases (Details 3) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Leases
Remainder of 2024	$ 4,915
2025	9,829
2026	6,195
2027	1,707
Total finance lease	22,646
Imputed interest	(1,915)
Lease liability	20,731
Current portion	8,714	$ 8,426
Non-Current portion	$ 12,017	$ 16,475

Leases (Details 4)

Leases (Details 4) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Leases
Remainder of 2024	$ 511,915
2025	1,045,192
2026	1,074,288
2027	961,526
2028	841,379
2029 and thereafter	15,358,663
Total undiscounted minimum future lease payments	19,792,963
Imputed interest	(9,526,750)
Total operating lease liability	10,266,213
Current portion	271,457
Non-Current portion	9,990,756	$ 9,383,557
Lease liability	$ 10,266,213

Short-term Convertible Notes (D

Short-term Convertible Notes (Details) - USD ($)	6 Months Ended	12 Months Ended
Short-term Convertible Notes (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Short-Term Debt [Line Items]
Principal amount	$ 2,969,776
Interest Costs Capitalized	929,842
Convertible note	3,899,618	$ 4,419,927
Short-term	2,169,570	4,419,927
Long-term	$ 1,730,048
Auctus Fund L L C [Member]
Short-Term Debt [Line Items]
Interest rate	0%
Maturity date	On Demand
Principal amount	$ 70,000
Interest Costs Capitalized
Short-term convertible notes	$ 70,000	70,000
Joshua Bauman [Member]
Short-Term Debt [Line Items]
Interest rate	10%
Maturity date	August 9, 2024
Principal amount	$ 120,776
Interest Costs Capitalized	6,996
Short-term convertible notes	$ 127,772	121,766
Series N Convertible Notes [Member]
Short-Term Debt [Line Items]
Interest rate	6%
Maturity date	December 31, 2024 to December 31, 2025
Principal amount	$ 2,779,000
Interest Costs Capitalized	922,846
Short-term convertible notes	$ 3,701,846	$ 4,228,161

Short-term Notes (Details)

Short-term Notes (Details) - USD ($)	6 Months Ended	12 Months Ended
Short-term Notes (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Short-Term Debt [Line Items]
Principal Amount	$ 2,375,053
Accrued interest	92,601
Unamortized debt discount	(88,209)
Short-term notes	$ 2,379,445	$ 680,672
L X T Biotech [Member]
Short-Term Debt [Line Items]
Interest rate	6%
Maturity date	On Demand
Principal Amount	$ 97,268
Accrued interest	30,475
Unamortized debt discount
Short-term notes	$ 127,743	129,184
Mirage Realty [Member]
Short-Term Debt [Line Items]
Interest rate	10%
Maturity date	June 15, 2024
Principal Amount
Accrued interest
Unamortized debt discount
Short-term notes		236,421
Mirage Realty 1 [Member]
Short-Term Debt [Line Items]
Maturity date	November 15, 2024
Principal Amount	$ 600,000
Accrued interest	4,500
Unamortized debt discount
Short-term notes	$ 604,500
Mirage Realty 1 [Member] \| Minimum [Member]
Short-Term Debt [Line Items]
Interest rate	6%
Mirage Realty 1 [Member] \| Maximum [Member]
Short-Term Debt [Line Items]
Interest rate	18%
Third Party [Member]
Short-Term Debt [Line Items]
Interest rate	12%
Maturity date	On demand
Principal Amount	$ 290,785
Accrued interest	31,070
Unamortized debt discount
Short-term notes	$ 321,855	315,067
Revolving Line Of Credit [Member]
Short-Term Debt [Line Items]
Interest rate	60%
Maturity date	May 1,2024
Principal Amount
Accrued interest
Unamortized debt discount
Short-term notes
Revolving Line Of Credit 1 [Member]
Short-Term Debt [Line Items]
Interest rate	60%
Maturity date	May 14, 2024
Principal Amount
Accrued interest
Unamortized debt discount
Short-term notes
Revolving Line Of Credit 2 [Member]
Short-Term Debt [Line Items]
Interest rate	60%
Maturity date	May 12, 2024
Principal Amount
Accrued interest
Unamortized debt discount
Short-term notes
Revolving Line Of Credit 3 [Member]
Short-Term Debt [Line Items]
Interest rate	60%
Maturity date	July 14, 2024
Principal Amount	$ 131,000
Accrued interest	10,044
Unamortized debt discount	(234)
Short-term notes	$ 140,810
Revolving Line Of Credit 4 [Member]
Short-Term Debt [Line Items]
Interest rate	60%
Maturity date	August 13, 2024
Principal Amount	$ 101,000
Accrued interest	2,693
Unamortized debt discount	(734)
Short-term notes	$ 102,959
Series R Promissory Notes [Member]
Short-Term Debt [Line Items]
Interest rate	7.50%
Maturity date	March 31, 2025
Principal Amount	$ 1,155,000
Accrued interest	13,819
Unamortized debt discount	(87,241)
Short-term notes	$ 1,081,578

Promissory Note (Details)

Promissory Note (Details) - Promissory Note [Member] - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Debt Instrument [Line Items]
Promissory note	$ 465,000
Current portion	267,500
Long-term portion	$ 197,500

Promissory Note (Details Narrat

Promissory Note (Details Narrative) - ATHI [Member] - Stock Purchase Agreement [Member] - USD ($)		6 Months Ended
	May 15, 2024	Jun. 30, 2024
Restructuring Cost and Reserve [Line Items]
Minority shares	5,000,000
Gross proceeds	$ 1,100,000
Initial deposit	25,000
Additional deposit	600,000
Non-interest bearing promissory note	475,000
Repayable in 1-8 instalments	$ 10,000
First instalment		$ 10,000

Receivables funding (Details Na

Receivables funding (Details Narrative) - USD ($)			6 Months Ended
Receivables funding (Details Narrative) - USD ($)	Jun. 02, 2024	May 30, 2024	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Weekly cash payment				$ 25,970
Receivables			272,872		$ 313,338
Evernia Health Center L L C [Member] \| Bizfund [Member]
Weekly cash payment	$ 4,950
Paid amount	$ 198,000
Evernia Health Center L L C [Member] \| Itria [Member]
Weekly cash payment			6,667
Paid amount			273,333
Outstanding amount			46,667
Unamortized discount			$ 10,131
Evernia Health Center L L C [Member] \| Fortunate [Member]
Weekly cash payment		$ 10,750
Paid amount		375,000
Receivables		375,000
Gross proceeds		300,000
Fee amount		5,000
Net proceeds		$ 295,000

Related party payables (Details

Related party payables (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Related Party Transaction [Line Items]
Total related party payables	$ 2,638,078	$ 2,572,292
Shawn E Leon [Member]
Related Party Transaction [Line Items]
Total related party receivables	13,571
Total related party payables		61,267
Leon Developments Ltd [Member]
Related Party Transaction [Line Items]
Total related party payables	1,092,701	1,092,701
Eileen Greene [Member]
Related Party Transaction [Line Items]
Total related party payables	$ 1,545,377	$ 1,418,324

Related parties (Details Narrat

Related parties (Details Narrative) - USD ($)	6 Months Ended		12 Months Ended
Related parties (Details Narrative) - USD ($)	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2023
Related Party Transaction [Line Items]
Total related party payables	$ 2,638,078			$ 2,572,292
Series B Preferred Stock [Member]
Related Party Transaction [Line Items]
Interest			$ 400,000
Accrued dividends	61,184		49,282
Series A Preferred Stock [Member]
Related Party Transaction [Line Items]
Interest			700,000
Accrued dividends	184,545		$ 145,547
Shawn E Leon [Member]
Related Party Transaction [Line Items]
Total related party receivables	13,571
Total related party payables				61,267
Leon Developments Ltd [Member]
Related Party Transaction [Line Items]
Total related party payables	1,092,701			1,092,701
Eileen Greene [Member]
Related Party Transaction [Line Items]
Total related party payables	$ 1,545,377			$ 1,418,324
Leonite Capital [Member]
Related Party Transaction [Line Items]
Accrued dividends		$ 61,184
Leonite Capital [Member] \| Series B Preferred Stock [Member]
Related Party Transaction [Line Items]
Exchanged shares		400,000
Exchanged Value		$ 400,000

Stockholders deficit (Details)

Stockholders deficit (Details) - $ / shares	6 Months Ended	12 Months Ended
Stockholders deficit (Details) - $ / shares	Jun. 30, 2024	Dec. 31, 2023
Number of share outstanding, Beginning	1,022,376,420	602,852,506
Weighted average exercise price, Beginning	$ 0.0012840	$ 0.001306
Number of share outstanding, Granted		745,810,761
Exercise price per share, Granted		$ 0.001
Weighted average exercise price, Granted		$ 0.001
Number of share outstanding, Forfeited/cancelled		(326,286,847)
Exercise price per share, Forfeited/cancelled		$ 0.000675
Weighted average exercise price, Forfeited/cancelled		$ 0.000675
Number of share outstanding, Exercised
Exercise price per share, Exercised
Weighted average exercise price, Exercised
Number of share outstanding, Ending	1,022,376,420	1,022,376,420
Weighted average exercise price, Ending	$ 0.0012840	$ 0.0012840
Minimum [Member]
Exercise price per share, Beginning	0.001	0.000675
Exercise price per share, Ending	0.001
Maximum [Member]
Exercise price per share, Beginning	0.00205	$ 0.00205
Exercise price per share, Ending	$ 0.00205

Stockholders deficit (Details 1

Stockholders deficit (Details 1)	6 Months Ended
Stockholders deficit (Details 1)	Jun. 30, 2024 $ / shares shares
Exercise Price 1 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of Warrants	745,810,761
Weighted average remaining years	3 years
Number of shares, Warrants exercisable	745,810,761
Exercise Price 2 [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of Warrants	276,565,659
Weighted average remaining years	1 year 6 months 7 days
Number of shares, Warrants exercisable	276,565,659
Exercise Price [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of Warrants	1,022,376,420
Weighted average remaining years	2 years 7 months 6 days
Number of shares, Warrants exercisable	1,022,376,420
Weighted average exercise price \| $ / shares	$ 0.001284
Weighted average exercise price, Warrants exercisable \| $ / shares	$ 0.001284

Stockholder_s deficit (Details

Stockholder’s deficit (Details Narrative) - USD ($)	6 Months Ended
Stockholder’s deficit (Details Narrative) - USD ($)	Jun. 30, 2024	Jun. 30, 2023
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Exercise price		$ 0.001
Intrinsic Value	$ 0
Options Held [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Line Items]
Common stock reserved for issuance shares	10,000,000
Issued options	$ 0

Segment information (Details)

Segment information (Details) - USD ($)	3 Months Ended		6 Months Ended
Segment information (Details) - USD ($)	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Financing Receivable, Past Due [Line Items]
Revenue	$ 1,490,100	$ 1,565,959	$ 2,790,200	$ 2,866,005
Operating (loss) income	(277,510)	32,146	(506,585)	107,172
Other (expense) income
Amortization of debt discount	75,240	87,526	138,402	164,447
Foreign exchange movements	$ 6,134	87,791	(4,511)	90,746
Net income (loss)			$ (839,478)	(407,872)
Rental Operations [Member]
Financing Receivable, Past Due [Line Items]
Revenue		93,368		180,522
Operating expenses		215,408		245,528
Operating (loss) income		(122,040)		(65,006)
Other (expense) income
Forgiveness of intercompany loan		3,481,332		3,481,332
Extension fee on property purchase
Penalty on convertible notes
Other income
Interest expense		(47,731)		(95,464)
Amortization of debt discount
Foreign exchange movements		(28,290)		(29,325)
Net income (loss) before taxes		3,283,271		3,291,537
Taxes
Net income (loss)		3,283,271		3,291,537
In Patients Services [Member]
Financing Receivable, Past Due [Line Items]
Revenue		1,472,591		2,685,483
Operating expenses		1,318,405		2,513,305
Operating (loss) income		154,186		172,178
Other (expense) income
Forgiveness of intercompany loan		(3,481,332)		(3,481,332)
Extension fee on property purchase		(130,000)		(130,000)
Penalty on convertible notes		(34,688)		(34,688)
Other income		339		339
Interest expense		(96,250)		(205,613)
Amortization of debt discount		(87,526)		(164,447)
Foreign exchange movements		(59,501)		(61,421)
Net income (loss) before taxes		(3,734,772)		(3,904,984)
Taxes		219,346		205,575
Net income (loss)		(3,515,426)		(3,699,409)
Rental Operations And In Patient Services [Member]
Financing Receivable, Past Due [Line Items]
Revenue		1,565,959		2,866,005
Operating expenses		1,533,813		2,758,833
Operating (loss) income		32,146		107,172
Other (expense) income
Forgiveness of intercompany loan
Extension fee on property purchase		(130,000)		(130,000)
Penalty on convertible notes		(34,688)		(34,688)
Other income		339		339
Interest expense		(143,981)		(301,077)
Amortization of debt discount		(87,526)		(164,447)
Foreign exchange movements		(87,791)		(90,746)
Net income (loss) before taxes		(451,501)		(613,447)
Taxes		219,346		205,575
Net income (loss)		$ (232,155)		$ (407,872)

Segment information (Details 1)

Segment information (Details 1) - USD ($)	Jun. 30, 2024	Dec. 31, 2023	Jun. 30, 2023
Assets
Current assets	$ 345,476	$ 403,100
Non-current assets	12,003,796	11,116,076
Liabilities
Current liabilities	$ (8,545,789)	$ (8,298,904)
Rental Operations [Member]
Financing Receivable, Past Due [Line Items]
Purchase of fixed assets			$ (43,611)
Assets
Current assets
Non-current assets
Liabilities
Current liabilities
Non-current liabilities
Net liability position
In Patients Services [Member]
Financing Receivable, Past Due [Line Items]
Purchase of fixed assets			65,253
Assets
Current assets			579,941
Non-current assets			3,255,653
Liabilities
Current liabilities			(9,856,833)
Non-current liabilities			(1,865,267)
Net liability position			(7,886,506)
Rental Operations And In Patient Services [Member]
Financing Receivable, Past Due [Line Items]
Purchase of fixed assets			21,642
Assets
Current assets			579,941
Non-current assets			3,255,653
Liabilities
Current liabilities			(9,856,833)
Non-current liabilities			(1,865,267)
Net liability position			$ (7,886,506)

Net loss per common share (Deta

Net loss per common share (Details) - shares	3 Months Ended		6 Months Ended
Net loss per common share (Details) - shares	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Earnings Per Share [Abstract]
Shares issuable upon exercise of warrants	1,022,376,420	692,852,506	1,022,376,420	692,852,506
Shares issuable on conversion of convertible notes	174,044,742	582,290,570	174,044,742	582,290,570
Total	1,196,421,162	1,275,143,076	1,196,421,162	1,275,143,076