UNITED
STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
FORM
6-K
REPORT
OF FOREIGN PRIVATE ISSUER PURSUANT TO RULE 13a-16 OR 15d-16 UNDER THE SECURITIES EXCHANGE ACT OF 1934
For
the month of May 2024
Commission File Number: 333-120120-01
KIDOZ
inc.
(Translation
of registrant’s name into English)
Pacific
Centre:
Suite
1500, 701 West Georgia Street
Vancouver,
British Columbia, V7Y 1C6
Canada
(Address
of principal executive office)
Indicate
by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F.
Indicate
by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1): ☐
Indicate
by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7): ☐
Indicate
by check mark whether by furnishing the information contained in this Form, the registrant is also thereby furnishing the information
to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934. Yes ☐ No ☒
If
“Yes” is marked, indicate below the file number assigned to the registrant in connection with Rule 12g3-2(b):
Exhibits:
SIGNATURES
Pursuant
to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by
the undersigned, thereunto duly authorized.
|
KIDOZ
INC. |
|
(Registrant) |
|
|
|
Date
: May 30, 2024 |
By: |
/s/
J. M. Williams |
|
|
J.
M. WILLIAMS, |
|
|
CEO |
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Exhibit
99.1
![A logo with a circle and a circle in the middle
Description automatically generated with medium confidence](https://www.sec.gov/Archives/edgar/data/1318482/000149315224021970/ex99-1_001.jpg)
Kidoz
Inc.
and
subsidiaries
Condensed
Interim Consolidated Financial Statements
Unaudited
March
31, 2024
Kidoz
Inc. and subsidiaries
MANAGEMENT’S
RESPONSIBILITY FOR FINANCIAL REPORTING
The
accompanying unaudited condensed interim consolidated financial statements of Kidoz Inc. are the responsibility of the management and
Board of Directors of the Company.
The
unaudited condensed interim consolidated financial statements have been prepared by management, on behalf of the Board of Directors,
in accordance with the accounting policies disclosed in the notes to the financial statements. Where necessary, management has made informed
judgments and estimates in accounting for transactions which were not complete at the statement of financial position date. In the opinion
of management, the financial statements have been prepared within acceptable limits of materiality and are in accordance with the accounting
principles generally accepted in the United States of America (“US GAAP”) applicable to interim financial information and
with the rules and regulations of the United States Securities and Exchange Commission.
Management
has established systems of internal control over the financial reporting process, which are designed to provide reasonable assurance
that relevant and reliable financial information is produced.
The
Board of Directors is responsible for reviewing and approving the financial statements together with other financial information of the
Company and for ensuring that management fulfills its financial reporting responsibilities. An Audit Committee assists the Board of Directors
in fulfilling this responsibility. The Audit Committee meets with management to review the financial reporting process and the unaudited
condensed interim consolidated financial statements together with other financial information of the Company. The Audit Committee reports
its findings to the Board of Directors for its consideration in approving the unaudited interim condensed consolidated financial statements
together with other financial information of the Company for issuance to the shareholders.
Management
recognizes its responsibility for conducting the Company’s affairs in compliance with established financial standards, and applicable
laws and regulations, and for maintaining proper standards of conduct for its activities.
/S/
J.M. Williams |
|
/S/
H. W. Bromley |
J.
M. Williams, |
|
H.W.
Bromley |
Chief
Executive Officer |
|
Chief
Financial Officer |
Kidoz
Inc. and subsidiaries
Unaudited
Condensed Consolidated Interim Financial Statements
For
Periods Ended March 31, 2024 and 2023
Kidoz
Inc. and subsidiaries
(Expressed
in United States Dollars)
Unaudited
Condensed Interim Consolidated Balance Sheets
(Unaudited)
As at March 31, | |
March 31,
2024 | | |
December 31,
2023 | |
Assets | |
| | | |
| | |
Current assets: | |
| | | |
| | |
Cash | |
$ | 874,981 | | |
$ | 1,469,224 | |
Accounts receivable, less allowance for doubtful accounts $106,839 (2023 -
$106,839) (Note 3) | |
| 3,963,192 | | |
| 6,261,305 | |
Prepaid expenses | |
| 105,291 | | |
| 102,895 | |
Total Current Assets | |
| 4,943,464 | | |
| 7,833,424 | |
| |
| | | |
| | |
Equipment (Note 4) | |
| 28,405 | | |
| 29,234 | |
Goodwill (Note 6) | |
| 3,301,439 | | |
| 3,301,439 | |
Intangible assets (Note 5) | |
| 496,575 | | |
| 601,719 | |
Long term cash equivalent | |
| 7,384 | | |
| 23,847 | |
Operating lease right-of-use assets (Note 12) | |
| - | | |
| 6,781 | |
Security deposit | |
| 10,481 | | |
| 10,636 | |
| |
| | | |
| | |
Total Assets | |
$ | 8,787,748 | | |
$ | 11,807,080 | |
| |
| | | |
| | |
Liabilities and Stockholders’ Equity | |
| | | |
| | |
Current liabilities: | |
| | | |
| | |
Accounts payable | |
$ | 1,612,939 | | |
$ | 3,834,082 | |
Accrued liabilities | |
| 564,334 | | |
| 691,239 | |
Accounts payable and accrued liabilities - related party (Note 15) | |
| 67,507 | | |
| 79,852 | |
Operating lease liabilities – current portion (Note 12) | |
| - | | |
| 7,605 | |
Total Liabilities | |
| 2,244,780 | | |
| 4,612,778 | |
| |
| | | |
| | |
Commitments (Note 11) | |
| - | | |
| | |
| |
| | | |
| | |
Stockholders’ Equity (Note 9): | |
| | | |
| | |
Common stock, no par value, unlimited shares authorized, 131,304,499 shares issued
and outstanding (December 31, 2023 - 131,304,499) | |
| 51,235,942 | | |
| 51,167,693 | |
Accumulated deficit | |
| (44,717,554 | ) | |
| (43,997,971 | ) |
Accumulated other comprehensive income: | |
| | | |
| | |
Foreign currency translation adjustment | |
| 24,580 | | |
| 24,580 | |
Total Stockholders’ Equity | |
| 6,542,968 | | |
| 7,194,302 | |
Total Liabilities and Stockholders’ Equity | |
$ | 8,787,748 | | |
$ | 11,807,080 | |
See
accompanying notes to the unaudited condensed interim consolidated financial statements.
These
unaudited condensed interim consolidated financial statements were authorized for issue by the Board of Directors on May 30, 2024. They
are signed on the Company’s behalf by:
Approved
by the Board of Directors |
|
/s/
Jason Williams |
|
|
J.
Williams |
|
|
CEO |
Kidoz
Inc. and subsidiaries
(Expressed
in United States Dollars)
Unaudited
Condensed Interim Consolidated Statements of Operations and Comprehensive Loss
For
Periods Ended March 31, 2024 and 2023
(Unaudited)
| |
2024 | | |
2023 | |
| |
| | |
| |
Revenue: | |
| | | |
| | |
Ad tech advertising revenue | |
$ | 1,695,140 | | |
$ | 1,538,046 | |
Programmatic advertising revenue | |
| 78,715 | | |
| 68,070 | |
Content revenue | |
| 19,216 | | |
| 67,569 | |
Total revenue | |
| 1,793,071 | | |
| 1,673,685 | |
| |
| | | |
| | |
Cost of sales: | |
| 836,674 | | |
| 1,003,716 | |
Total cost of sales | |
| 836,674 | | |
| 1,003,716 | |
Gross profit | |
| 956,397 | | |
| 669,969 | |
| |
| | | |
| | |
Operating expenses: | |
| | | |
| | |
Amortization of operating lease right-of-use assets (Note 12) | |
| 6,781 | | |
| 9,404 | |
Depreciation and amortization (Notes 4 & 5) | |
| 108,052 | | |
| 139,287 | |
Director’s fees (Note 13) | |
| 2,003 | | |
| 2,000 | |
General and administrative | |
| 196,510 | | |
| 191,469 | |
Loss on disposal of equipment | |
| 1,927 | | |
| - | |
Salaries, wages, consultants and benefits (Note 13) | |
| 51,397 | | |
| 166,382 | |
Selling and marketing (Note 13) | |
| 327,522 | | |
| 327,522 | |
Stock awareness program | |
| - | | |
| 56,917 | |
Stock-based compensation (Note 9 & 13) | |
| 68,249 | | |
| 111,974 | |
Software technology development (Note 7) | |
| 889,440 | | |
| 744,333 | |
Total operating expenses | |
| 1,651,881 | | |
| 1,749,288 | |
| |
| | | |
| | |
Loss before other income (expense) and income taxes | |
| (695,484 | ) | |
| (1,079,319 | ) |
| |
| | | |
| | |
Other income (expense): | |
| | | |
| | |
Foreign exchange (loss) gain | |
| (24,105 | ) | |
| 12,651 | |
Gain on derivative liability – warrants (Note 2e) | |
| - | | |
| 51 | |
Interest and other income | |
| 6 | | |
| 5 | |
| |
| | | |
| | |
| |
| | | |
| | |
Provision for income taxes | |
| - | | |
| - | |
Net loss and comprehensive loss | |
| (719,583 | ) | |
| (1,066,612 | ) |
| |
| | | |
| | |
Basic and diluted loss per common share | |
$ | (0.01 | ) | |
$ | (0.01 | ) |
| |
| | | |
| | |
Weighted average common shares outstanding, basic | |
| 131,304,499 | | |
| 131,307,560 | |
Weighted average common shares outstanding, diluted | |
| 131,340,499 | | |
| 131,307,560 | |
See
accompanying notes to the Unaudited Condensed Interim Consolidated Financial Statements.
Kidoz
Inc. and subsidiaries
(Expressed
in United States Dollars)
Unaudited
Condensed Interim Consolidated Statements of Stockholders’ Equity
For
the periods ended March 31, 2024 and 2023
(Unaudited)
| |
| Shares | | |
| Amount | | |
| Deficit | | |
| adjustment | | |
| Equity | |
| |
Three-Month
period Ended March 31, 2024 | |
| |
| | | |
| | | |
| | | |
| Accumulated
Other
Comprehensive
income | | |
| | |
| |
| Common
stock | | |
| Accumulated | | |
| Foreign
currency
translation | | |
| Total
Stockholders’ | |
| |
| Shares | | |
| Amount | | |
| Deficit | | |
| adjustment | | |
| Equity | |
Balance, December 31, 2023 | |
| 131,304,499 | | |
$ | 51,167,693 | | - |
$ | (43,997,971 | ) | |
$ | 24,580 | | |
$ | 7,194,302 | |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Stock-based compensation | |
| - | | |
| 68,249 | | - |
| - | | |
| - | | |
| 68,249 | |
Net loss and comprehensive
loss | |
| - | | |
| - | | - |
| (719,583 | ) | |
| - | | |
| (719,583 | ) |
Balance, March 31, 2024 | |
| 131,304,499 | | |
$ | 51,235,942 | | - |
$ | (44,717,554 | ) | |
$ | 24,580 | | |
$ | 6,542,968 | |
| |
Shares | | |
Amount | | |
shares | | |
Deficit | | |
adjustment | | |
Equity | |
| |
Three-Month period Ended March 31, 2023 | |
| |
| | |
| | |
| | |
| | |
Accumulated Other Comprehensive income | | |
| |
| |
Common stock | | |
Treasury | | |
Accumulated | | |
Foreign currency translation | | |
Total Stockholders’ | |
| |
Shares | | |
Amount | | |
shares | | |
Deficit | | |
adjustment | | |
Equity | |
Balance, December 31, 2022 | |
| 131,347,999 | | |
$ | 50,664,887 | | |
$ | (11,793 | ) | |
$ | (41,985,915 | ) | |
$ | 24,580 | | |
$ | 8,691,759 | |
Balance | |
| 131,347,999 | | |
$ | 50,664,887 | | |
$ | (11,793 | ) | |
$ | (41,985,915 | ) | |
$ | 24,580 | | |
$ | 8,691,759 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Stock-based compensation | |
| - | | |
| 111,974 | | |
| - | | |
| - | | |
| - | | |
| 111,974 | |
Repurchase of common shares | |
| (43,500) | | |
| (12,310) | | |
| 11,793 | | |
| - | | |
| - | | |
| (517 | ) |
Net loss and comprehensive loss | |
| - | | |
| - | | |
| - | | |
| (1,066,612 | ) | |
| - | | |
| (1,066,612 | ) |
Balance, March 31, 2023 | |
| 131,304,499 | | |
$ | 50,764,551 | | |
| - | | |
$ | (43,052,527 | ) | |
$ | 24,580 | | |
$ | 7,736,604 | |
Balance | |
| 131,304,499 | | |
$ | 50,764,551 | | |
| - | | |
$ | (43,052,527 | ) | |
$ | 24,580 | | |
$ | 7,736,604 | |
See
accompanying notes to the Unaudited Condensed Interim Consolidated Financial Statements.
Kidoz
Inc. and subsidiaries
(Expressed
in United States Dollars)
Unaudited
Condensed Interim Consolidated Statements of Cash Flows
For
the Three month periods ended March 31, 2024 and 2023
(Unaudited)
| |
2024 | | |
2023 | |
Cash flows from operating activities: | |
| | | |
| | |
Net loss | |
$ | (719,583 | ) | |
$ | (1,066,612 | ) |
Adjustments to reconcile net loss to net cash used in operating activities: | |
| | | |
| | |
Depreciation and amortization | |
| 108,052 | | |
| 139,287 | |
Amortization of operating lease right-of-use assets | |
| 6,781 | | |
| 9,404 | |
Gain on derivative liability – warrants | |
| - | | |
| (51 | ) |
Loss on disposal of equipment | |
| 1,927 | | |
| | |
Stock-based compensation | |
| 68,249 | | |
| 111,974 | |
Unrealized foreign exchange loss | |
| 154 | | |
| 17 | |
| |
| | | |
| | |
Changes in operating assets and liabilities: | |
| | | |
| | |
Accounts receivable | |
| 2,298,113 | | |
| 3,978,347 | |
Prepaid expenses | |
| (2,396 | ) | |
| (38,096 | ) |
Accounts payable and accrued liabilities | |
| (2,360,393 | ) | |
| (3,181,266 | ) |
Net cash used in operating activities | |
| (599,096 | ) | |
| (46,996 | ) |
| |
| | | |
| | |
Cash flows from investing activities: | |
| | | |
| | |
Acquisition of equipment | |
| (4,006 | ) | |
| (1,496 | ) |
Long-term cash equivalent | |
| 16,463 | | |
| | |
Net cash provided by (used in) investing activities | |
| 12,457 | | |
| (1,496 | ) |
| |
| | | |
| | |
Cash flows from financing activities: | |
| | | |
| | |
Payments for repurchase of common shares | |
| - | | |
| (517 | ) |
Payments on operating lease liabilities | |
| (7,604 | ) | |
| (9,764 | ) |
Net cash used in financing activities | |
| (7,604 | ) | |
| (10,281 | ) |
| |
| | | |
| | |
Change in cash | |
| (594,243 | ) | |
| (58,773 | ) |
| |
| | | |
| | |
Cash, beginning of period | |
| 1,469,224 | | |
| 2,363,530 | |
Cash, end of period | |
$ | 874,981 | | |
$ | 2,304,757 | |
| |
| | | |
| | |
Supplementary information: | |
| | | |
| | |
Interest paid | |
$ | - | | |
$ | - | |
Income taxes paid | |
$ | 15,431 | | |
$ | 3,617 | |
See
accompanying notes to the Unaudited Condensed Interim Consolidated Financial Statements.
KIDOZ
INC. and subsidiaries
(Expressed
in United States Dollars)
Notes
to Unaudited Condensed Interim Consolidated Financial Statements
Three
Months ended March 31, 2024 and 2023
(Unaudited)
1. Basis of Presentation:
The
accompanying unaudited condensed interim consolidated financial statements have been prepared by Kidoz Inc. (“the Company”)
in conformity with accounting principles generally accepted in the United States of America (“US GAAP”) applicable to interim
financial information and with the rules and regulations of the United States Securities and Exchange Commission. Accordingly, certain
information and footnote disclosures normally included in annual consolidated financial statements prepared in accordance with generally
accepted accounting principles have been condensed, or omitted, pursuant to such rules and regulations. In the opinion of management,
the unaudited condensed interim consolidated financial statements include all adjustments necessary for the fair presentation of the
results of the interim periods presented. All adjustments are of a normal recurring nature, except as otherwise noted below. These unaudited
interim consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements
and notes thereto filed April 25, 2024 for the year ended December 31, 2023, included in the Company’s Annual Financial Statements
and Management’s Discussion and Analysis filed with the TSX Venture Exchange on SEDAR and the Annual Report on Form 20-F, filed
with the Securities and Exchange Commission. The results of operations for the interim periods are not necessarily indicative of the
results of operations for any other interim period or for a full fiscal year.
Continuing
operations
These
unaudited condensed interim consolidated financial statements have been prepared assuming the realization of assets and the settlement
of liabilities in the normal course of operations. The Company expects to continue to generate sufficient cash flows to fund continued
operations for the next 12 months, or, in the absence of adequate cash flows from operations, obtaining additional financing.
Management
continues to review operations in order to identify additional strategies designed to generate cash flow, improve the Company’s
financial position, and enable the timely discharge of the Company’s obligations.
There
have been many factors which have affected the world economies in recent years. These include global pandemics (i.e. coronavirus COVID-19),
inflation, the war in Gaza and Ukraine and many more. These factors have adversely affected workforces, economies, and financial markets
globally. It has also disrupted the normal operations of many businesses, including the Company’s. These factors have affected
spending, thereby affecting demand for the Company’s product and the Company’s business and its results of operations. It
is not possible for the Company to predict the duration or magnitude of these factors at this time and the full effects on the Company’s
business, its future results of operations, or ability to raise funds.
2. Summary of significant accounting policies:
(a) Basis of presentation:
These
unaudited condensed interim consolidated financial statements have been prepared in accordance with accounting principles generally accepted
in the United States of America (“US GAAP”) applicable to annual financial information and with the rules and regulations
of the United States Securities and Exchange Commission and the TSX Venture Exchange.
KIDOZ INC. and subsidiaries
(Expressed in United States Dollars)
Notes to Unaudited Condensed Interim Consolidated Financial Statements
Three Months ended March 31, 2024 and 2023
(Unaudited)
2. | | Summary of significant
accounting policies (Continued): |
|
(a) |
Basis of presentation: |
The
financial statements include the accounts of the Company’s subsidiaries:
Schedule
of Consolidation of Subsidiaries
Company | |
Registered | |
% Owned | |
Shoal Media (Canada) Inc. | |
British Columbia, Canada | |
| 100 | % |
Kidoz Ltd. | |
Israel | |
| 100 | % |
Prado Media Ltd. | |
British Columbia, Canada | |
| 100 | % |
Rooplay Media Kenya Limited | |
Kenya | |
| 100 | % |
Shoal Media Inc. | |
Anguilla | |
| 100 | % |
Shoal Media (UK) Ltd. | |
United Kingdom | |
| 100 | % |
During
the quarter ended March 31, 2023, Shoal Games (UK) Plc was discontinued.
In
addition, there are the following dormant subsidiaries; Bingo.com (Antigua) Inc., Bingo.com (Wyoming) Inc., and Bingo Acquisition Corp.
All
inter-company balances and transactions have been eliminated in the consolidated financial statements.
(b) Use of estimates:
The
preparation of unaudited condensed interim 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 the disclosure of contingent assets and liabilities
at the date of the financial statements and recognized revenues and expenses for the reporting periods.
Significant
areas requiring the use of estimates include the collectability of accounts receivable, the valuation of stock-based compensation, the
valuation of deferred tax assets and liabilities, the useful lives of intangible assets, the inputs used in assessing goodwill impairment,
and the derivative liability – warrants valuation. Actual results may differ significantly from these estimates.
(c) Revenue recognition:
In
accordance with ASC 606, Revenue from Contracts with Customers, revenue is recognized when a customer obtains control of promised services.
The amount of revenue recognized reflects the consideration to which the Company expects to be entitled to receive in exchange for these
services.
We
derive substantially all of our revenue from the sale of Ad tech advertising revenue.
KIDOZ INC. and subsidiaries
(Expressed in United States Dollars)
Notes to Unaudited Condensed Interim Consolidated Financial Statements
Three Months ended March 31, 2024 and 2023
(Unaudited)
2. | | Summary of significant
accounting policies (Continued): |
|
(c) |
Revenue recognition: (Continued) |
To
achieve this core principle, the Company applied the following five steps:
1)
Identify the contract with a customer
A
contract with a customer exists when (i) the Company enters into an enforceable contract with a customer that defines each party’s
rights regarding the services to be transferred, whose impression count will form the basis of the revenue and identifies the payment
terms related to these services, (ii) the contract has commercial substance and, (iii) the Company determines that collection of substantially
all consideration for services that are transferred is probable based on the customer’s intent and ability to pay the promised
consideration. The Company applies judgment in determining the customer’s ability and intention to pay, which is based on a variety
of factors including the customer’s historical payment experience or, in the case of a new customer, published credit and financial
information pertaining to the customer.
2)
Identify the performance obligations in the contract
Performance
obligations promised in a contract are identified based on the services that will be transferred to the customer that are both capable
of being distinct, whereby the customer can benefit from the service either on its own or together with other resources that are readily
available from third parties or from the Company, and are distinct in the context of the contract, whereby the transfer of the services
is separately identifiable from other promises in the contract. To the extent a contract includes multiple promised services, the Company
must apply judgment to determine whether promised services are capable of being distinct and distinct in the context of the contract.
If these criteria are not met the promised services are accounted for as a combined performance obligation.
3)
Determine the transaction price
The
transaction price is determined based on the consideration to which the Company will be entitled in exchange for transferring services
to the customer. None of the Company’s contracts contain financing or variable consideration components.
4)
Allocate the transaction price to performance obligations in the contract
If
the contract contains a single performance obligation, the entire transaction price is allocated to the single performance obligation.
Contracts that contain multiple performance obligations require an allocation of the transaction price to each performance obligation
based on a relative standalone selling price basis. The Company determines standalone selling price based on the price at which the performance
obligation is sold separately. If the standalone selling price is not observable through past transactions, the Company estimates the
standalone selling price taking into account available information such as market conditions and internally approved pricing guidelines
related to the performance obligations.
KIDOZ INC. and subsidiaries
(Expressed in United States Dollars)
Notes to Unaudited Condensed Interim Consolidated Financial Statements
Three Months ended March 31, 2024 and 2023
(Unaudited)
2. | | Summary of significant
accounting policies (Continued): |
|
(c) |
Revenue recognition: (Continued) |
5)
Recognize revenue when or as the Company satisfies a performance obligation
The
Company satisfies performance obligations at a point in time as discussed in further detail under “Disaggregation of Revenue”
below. Revenue is recognized at the time the related performance obligation is satisfied by transferring a promised service to a customer.
Disaggregation
of Revenue
All
of the Company’s performance obligations, and associated revenue, are generally transferred to customers at a point in time. The
Company has the following revenue streams:
1)
Ad tech advertising revenue - The pricing and terms for all our in-game advertising arrangements are mostly governed by insertion order
which generally stipulates the payment terms, the duration (usually short term in nature), the number of advertising units delivered
(e.g. impressions, completed views, or cost per install) and the contractually agreed upon price per advertising unit. The Company has
concluded that the delivery of the Ad tech advertising is delivered at a point in time and, as such, has concluded these deliveries are
a single performance obligation. The Company invoices fees which are generally variable based on the arrangement, which would typically
include the number of impressions delivered at a specified price per application. For impressions delivered, revenue is recognized in
the month in which the Company delivers the application to the end consumer or the month when the campaign ends.
2)
Programmatic revenue - The Company generally offers these services under a programmatic bid on a Cost-per-Impression (CPM) basis. Our
customers upload their advertisements into a demand side platform which then connects to our Publisher Software Development Kit (“SDK”)
through an exchange platform and on a bid system agree on the CPM rate and the impressions to be served.
The
Company has concluded that the delivery of the Programmatic advertising is delivered at the earlier of month end or at a point in time
and, as such, has concluded these deliveries are a single performance obligation. The Company is deemed to be the principal in the transaction
and therefore recognizes the revenue on a gross basis and commissions are recognized as cost of sales. The Company invoices fees which
are generally variable based on the arrangement, which would typically include the number of impressions delivered at a specified price
per application. For impressions delivered, revenue is recognized in the month in which the Company delivers the application to the end
consumer or the month when the campaign ends.
3)
Content revenue – The Company recognizes content revenue on the following forms of revenue:
a)
Carriers and Original Equipment Manufacturer (“OEMs”) - The Company generally offers these services under a customer contract
per tablet device license fee model with OEMs. Monthly or quarterly license fees are based on the OEM agreement with the number of devices
the Kidoz Kid Mode is installed upon.
KIDOZ INC. and subsidiaries
(Expressed in United States Dollars)
Notes to Unaudited Condensed Interim Consolidated Financial Statements
Three Months ended March 31, 2024 and 2023
(Unaudited)
2. | | Summary of significant
accounting policies (Continued): |
|
(c) |
Revenue recognition: (Continued) |
b)
Rooplay - The Company generates revenue through subscriptions or premium sales of Rooplay, (www.rooplay.com) the cloud-based EduGame
system for kids to learn and play within its games on smartphones and tablet devices, such as Apple’s iPhone and iPad, and mobile
devices utilizing Google’s Android operating system. The revenue is recognized net of platform fees.
c)
Rooplay licensing - The Company licenses its branded educational games under a monthly cost per game agreement license fee model. Monthly
license fees are based on the number of games licensed.
The
Company has identified the following performance obligations in these contracts:
i.
Ongoing game related services such as hosting of game play, storage of customer content, when and if available content updates, maintaining
the virtual currency management engine, tracking gameplay statistics, matchmaking as it relates to multiple player gameplay, etc.
ii.
Obligation to the paying player to continue displaying and providing access to the virtual items within the game.
Neither
of these obligations are considered distinct since the actual mobile game and the related ongoing services are both required to purchase
and benefit from the related virtual items. As such, the Company’s performance obligations represent a single combined performance
obligation which is to make the game and the ongoing game related services available to the players. The revenue is recognized net of
platform fees.
(d) Software Technology Development Costs:
The
Company expenses all software development costs as incurred for the period ended March 31, 2024 and 2023. As at March 31, 2024, and December
31, 2023, all capitalized software development costs have been fully amortized and the Company has no capitalized software development
costs.
Total
software development costs were $16,944,997 as at March 31, 2024 (December 31, 2023 - $16,055,557).
(e) Impairment of long-lived assets and long-lived assets to be disposed of:
If
such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of
the assets exceeds the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount and the fair
value less costs to sell.
KIDOZ INC. and subsidiaries
(Expressed in United States Dollars)
Notes to Unaudited Condensed Interim Consolidated Financial Statements
Three Months ended March 31, 2024 and 2023
(Unaudited)
2. |
Summary of significant accounting policies (Continued): |
(f) Intangible assets
The
Company identified the following intangible assets in the acquisition of Kidoz Ltd. Finite life intangible assets are recorded at
historical cost less accumulated amortization based on their estimated useful life and any impairment is determined in accordance
with ASC 360. The Company does not have any indefinite life intangible assets. Amortization is provided for annually on the
straight-line method over the following periods:
Schedule of Finite-Lived Intangible Assets, Amortization Period
| |
Amortization
period | |
Ad Tech technology | |
| 5 years | |
Kidoz OS technology | |
| 3 years | |
Customer relationships | |
| 8 years | |
The
Company reviews intangible assets subject to amortization quarterly to determine if any adverse conditions exist or a change in circumstances
has occurred that would indicate impairment or a change in the remaining useful life. If an impairment indicator exists, we test the
intangible asset for recoverability. For purposes of the recoverability test, amortizable intangible assets are grouped with other assets
and liabilities at the lowest level of identifiable cash flows if the intangible asset does not generate cash flows independent of other
assets and liabilities. If the carrying value of the asset group exceeds the undiscounted cash flows expected to result from the use
and eventual disposition of the asset group, the Company will write the carrying value down to the fair value in the period identified.
(g) Goodwill:
The
Company accounts for goodwill in accordance with the provisions of ASC 350, Intangibles-Goodwill and Others. Goodwill is the excess of
the purchase price over the fair value of identifiable assets acquired, less liabilities assumed, in a business combination. The Company
reviews goodwill for impairment. Goodwill is not amortized but is evaluated for impairment at least annually or whenever events or changes
in circumstances indicate that it is more likely than not that the carrying amount may not be recoverable.
The
goodwill impairment test is used to identify both the existence of impairment and the amount of impairment loss, and compares the fair
value of a reporting unit with its carrying amount and is based on discounted future cash flows, based on market multiples applied to
free cash flow. The determination of the fair value of our reporting units requires management to make significant estimates and assumptions
including the selection of control premiums, discount rates, terminal growth rates, forecasts of revenue and expense growth rates, income
tax rates, changes in working capital, depreciation, amortization and capital expenditures. Changes in assumptions concerning future
financial results, exogenous market conditions, or other underlying assumptions could have a significant impact on either the fair value
of the reporting unit or the amount of the goodwill impairment charge. If the carrying value of the reporting unit exceeds its fair value,
an impairment
KIDOZ INC. and subsidiaries
(Expressed in United States Dollars)
Notes to Unaudited Condensed Interim Consolidated Financial Statements
Three Months ended March 31, 2024 and 2023
(Unaudited)
2. |
Summary of significant accounting policies (Continued): |
|
(g) |
Goodwill: (Continued) |
loss
is recognized in an amount equal to that excess, limited to the total amount of goodwill allocated to that reporting unit.
During
the year ended December 31, 2023, there was no impairment of goodwill.
(h) New accounting pronouncements and changes in accounting policies:
In
November 2023, the Financial Standards Board issued ASU 2023-07, Improvements to Reportable Segment Disclosures (“ASU 2023-07”),
which requires that segment expenses deemed significant to the chief operating decision maker (CODM) typically incorporated in measuring
profit or loss of the segment should be disclosed. The guidance also requires that the difference between segment revenues and these
significant segment expenses is disclosed. Any annually disclosed segment information is now required to be reported in interim periods
as well. The standard is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning
after December 15, 2024, which means that it will be effective for our annual reporting for the fiscal year ending July 31, 2025 and
for interim period reporting beginning in fiscal 2026. Early adoption is permitted, and retrospective adoption is required for all prior
periods presented. We are currently evaluating the impact of our pending adoption of ASU 2023-07 on our consolidated financial statements
and related disclosures.
On
December 2023, the FASB issued ASU 2023-09 “Income Taxes (Topics 740): Improvements to Income Tax Disclosures” to expand
the disclosure requirements for income taxes, primarily related to the rate reconciliation and income taxes paid. ASU 2023-09 is effective
for annual periods beginning after December 15, 2024. Early adoption is permitted. Management is currently evaluating this ASU to determine
its impact on the Company’s disclosures.
The
Company has evaluated all the recently issued, but not yet effective, accounting standards that have been issued or proposed by the Financial
Accounting Standards Board or other standards-setting bodies through the filing date of these consolidated financial statements and does
not believe the future adoption of any such pronouncements will have a material impact on its consolidated financial statements.
(i) Financial instruments and fair value measurements:
Fair
value is the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most
advantageous market for the asset or liability in an orderly transaction between market participants on measurement date. The Company
classifies assets and liabilities recorded at fair value under the fair value hierarchy based upon the observability of inputs used in
valuation techniques. Observable inputs (highest level) reflect market data obtained from independent sources, while unobservable inputs
(lowest level) reflect internally developed market assumptions. The fair value measurements are classified under the following hierarchy:
KIDOZ INC. and subsidiaries
(Expressed in United States Dollars)
Notes to Unaudited Condensed Interim Consolidated Financial Statements
Three Months ended March 31, 2024 and 2023
(Unaudited)
2. |
Summary of significant accounting policies (Continued): |
|
(i) |
Financial instruments and fair value measurements: (Continued) |
|
(i) |
Fair values: (Continued) |
Level
1—Observable inputs that reflect quoted market prices (unadjusted) for identical assets and liabilities in active markets;
Level
2—Observable inputs, other than quoted market prices, that are either directly or indirectly observable in the marketplace for
identical or similar assets and liabilities, quoted prices in markets that are not active, or other inputs that are observable or can
be corroborated by observable market data for substantially the full term of the assets and liabilities; and
Level
3—Unobservable inputs that are supported by little or no market activity that are significant to the fair value of assets or liabilities.
When
available, we use quoted market prices to determine fair value, and we classify such measurements within Level 1. In some cases where
market prices are not available, we make use of observable market-based inputs to calculate fair value, in which case the measurements
are classified within Level 2. If quoted or observable market prices are not available, fair value is based upon valuations in which
one or more significant inputs are unobservable, including internally developed models that use, where possible, current market-based
parameters such as interest rates, yield curves and currency rates. These measurements are classified within Level 3.
Fair
value measurements are classified according to the lowest level input or value-driver that is significant to the valuation. A measurement
may therefore be classified within Level 3 even though there may be significant inputs that are readily observable.
Fair
value measurement includes the consideration of nonperformance risk. Nonperformance risk refers to the risk that an obligation (either
by a counterparty) will not be fulfilled. For financial assets traded in an active market (Level 1 and certain Level 2), the nonperformance
risk is included in the market price. For certain other financial assets and liabilities (certain Level 2 and Level 3), our fair value
calculations have been adjusted accordingly.
The
fair value of accounts receivable, accounts payable, accrued liabilities, and accounts payable, accrued liabilities - related party and
the government CEBA loan approximate their financial statement carrying amounts due to the short-term maturities of these instruments
and are therefore carried at their historical cost basis.
Fair
values determined by Level 3 inputs are unobservable data points for the asset or liability, and included situations where there is little,
if any, market activity for the asset. Stock-based compensation and derivative liability – warrants were measured using Level 2
inputs. Goodwill impairment was measured using Level 3 inputs.
KIDOZ INC. and subsidiaries
(Expressed in United States Dollars)
Notes to Unaudited Condensed Interim Consolidated Financial Statements
Three Months ended March 31, 2024 and 2023
(Unaudited)
2. |
Summary of significant accounting policies (Continued): |
|
(i) |
Financial instruments and fair value measurements: (Continued) |
|
(ii) |
Foreign currency risk: |
The
Company operates internationally, which gives rise to the risk that cash flows may be adversely impacted by exchange rate fluctuations.
The Company has not entered into any forward exchange contracts or other derivative instrument to hedge against foreign exchange risk.
3. Accounts Receivable:
The
accounts receivable as at March 31, 2023, is summarized as follows:
Schedule
of Accounts Receivable
| |
March 31,
2024 | | |
December 31,
2023 | |
Accounts receivable | |
$ | 4,068,464 | | |
$ | 6,368,144 | |
| |
| | | |
| | |
Provision for doubtful accounts | |
| (105,272 | ) | |
| (106,839 | ) |
| |
| | | |
| | |
Net accounts receivable | |
$ | 3,963,192 | | |
$ | 6,261,305 | |
The
Company has a doubtful debt provision of $105,272 (December 31, 2023 - $106,839) for existing accounts receivable.
4. Equipment:
Schedule
of Equipment
March 31, 2024 | |
Cost | | |
Accumulated
depreciation | | |
Net book
Value | |
| |
| | |
| | |
| |
Equipment and computers | |
$ | 175,307 | | |
$ | 150,374 | | |
$ | 24,993 | |
Furniture and fixtures | |
| 6,751 | | |
| 3,279 | | |
| 3,472 | |
Equipment total | |
$ | 182,058 | | |
$ | 153,653 | | |
$ | 28,405 | |
December 31, 2023 | |
Cost | | |
Accumulated
depreciation | | |
Net book
Value | |
| |
| | |
| | |
| |
Equipment and computers | |
$ | 184,487 | | |
$ | 160,219 | | |
$ | 24,268 | |
Furniture and fixtures | |
| 16,517 | | |
| 11,551 | | |
| 4,966 | |
Equipment total | |
$ | 201,004 | | |
$ | 171,770 | | |
$ | 29,234 | |
Depreciation
expense was $2,908 (March 31, 2023 - $2,852) for the quarter ended March 31, 2024.
5. Intangible assets:
Schedule
of Intangible Assets
March 31, 2024 | |
Cost | | |
Accumulated
amortization | | |
Net book
Value | |
| |
| | |
| | |
| |
Ad Tech technology | |
$ | 1,877,415 | | |
$ | 1,877,415 | | |
$ | - | |
Kidoz OS technology | |
| 31,006 | | |
| 31,006 | | |
| - | |
Customer relationship | |
| 1,362,035 | | |
| 865,460 | | |
| 496,575 | |
Intangible assets total | |
$ | 3,270,456 | | |
$ | 2,773,881 | | |
$ | 496,575 | |
KIDOZ INC. and subsidiaries
(Expressed in United States Dollars)
Notes to Unaudited Condensed Interim Consolidated Financial Statements
Three Months ended March 31, 2024 and 2023
(Unaudited)
5. |
Intangible assets: (Continued) |
December 31, 2023 | |
Cost | | |
Accumulated
amortization | | |
Net book
Value | |
| |
| | |
| | |
| |
Ad Tech technology | |
$ | 1,877,415 | | |
$ | 1,814,835 | | |
$ | 62,580 | |
Kidoz OS technology | |
| 31,006 | | |
| 31,006 | | |
| - | |
Customer relationship | |
| 1,362,035 | | |
| 822,896 | | |
| 538,139 | |
| |
$ | 3,270,456 | | |
$ | 2,668,737 | | |
$ | 601,719 | |
Amortization
expense was $105,144 (March 31, 2023 - $136,434) for the quarter ended March 31, 2024.
6. Goodwill:
The
Company has a goodwill balance of $3,301,439 for the period ended March 31, 2024, and the year ended December 31, 2023 from the acquisition
of Kidoz Ltd.
The
Company’s annual goodwill impairment analysis performed during the fourth quarter of fiscal 2023 included a quantitative analysis
of the Kidoz Ltd. reporting unit (consisting of intangible assets (Note 5), and goodwill). The reporting unit has a carrying amount of
$3,798,014 (December 31, 2023 - $4,312,461) as at March 31, 2024. The Company performed a discounted cash flow analysis for Kidoz Ltd.
for the year ended December 31, 2023. These discounted cash flow models included management assumptions for expected sales growth, margin
expansion, operational leverage, capital expenditures, and overall operational forecasts. The Company classified these significant inputs
and assumptions as Level 3 fair value measurements. Based on the annual impairment test described above there was no additional impairment
determined for fiscal 2023 or fiscal 2022.
7. Software technology development costs:
The
Company develops software technology for our business. This software technology includes the continued development of the KIDOZ Safe
Ad Network, the KIDOZ Kid-Mode Operating System, the Kidoz Shield, and the KIDOZ publisher SDK.
During
the three month period ended March 31, 2024, the Company has expensed the development costs of all products as incurred and has expensed
the following development costs.
Schedule
of Expense of Development Costs
| |
March 31,
2024 | | |
March 31,
2023 | |
Opening total software technology development costs | |
$ | 16,055,557 | | |
$ | 13,056,478 | |
| |
| | | |
| | |
Software technology development during the period | |
| 889,440 | | |
| 744,333 | |
Closing total software technology development costs | |
$ | 16,944,997 | | |
$ | 13,800,811 | |
KIDOZ INC. and subsidiaries
(Expressed in United States Dollars)
Notes to Unaudited Condensed Interim Consolidated Financial Statements
Three Months ended March 31, 2024 and 2023
(Unaudited)
8. Government CEBA loan:
During
the year ended December 31, 2020, the Company was granted a loan of $44,296 (CAD$60,000) under the Canada Emergency Business Account
(CEBA) loan program for small businesses. The CEBA loan program is one of the many incentives the Canadian Government put in place in
response to COVID-19. The loan is interest free and a third of the loan $14,812 (CAD$20,000) is eligible for complete forgiveness if
$29,624 (CAD$40,000) is fully repaid on or before December 31, 2023. If the loan cannot be repaid by December 31, 2023, it can be converted
into a 2-year term loan charging an interest rate of 5%. During the year ended December 31, 2023, CAD$40,000 was repaid and the Company
recognized a gain on settlement of debt of $14,812. (CAD$20,000)
During
the year ended December 31, 2021, the Company drew $200,000 from its line of credit with the Leumi Bank in Israel. The loan was repaid
in full during the year ended December 31, 2021 with interest costs of $987.
9.
Stockholders’ Equity:
The
holders of common stock are entitled to one vote for each share held. There are no restrictions that limit the Company’s ability
to pay dividends on its common stock. The Company has not declared any dividends since incorporation. The Company’s common stock
has no par value per common stock and there is only one class of common shares. The Company has an unlimited number of common shares
authorized for issue.
|
(a) |
Common stock issuances: |
There
were no stock issuances during the quarter ended March 31, 2024 and 2023.
|
(b) |
Normal Course Issuer Bid: |
During
the year ended December 31, 2022, the Company filed a Notice of Intention to Make a Normal Course Issuer Bid (the “Notice of Intention”)
with the TSX Venture Exchange (“TSX-V”) on September 15, 2022. Upon receiving approval from the TSX-V, effective September
16, 2022, the Company commenced a normal course issuer bid (“NCIB”), whereby the Company may purchase for cancellation up
to 6,579,074 shares, being 5% of the issued and outstanding shares as of such date. Any purchases under the NCIB will be made on the
open market through the facilities of the TSX-V or alternative Canadian trading systems. Purchases will be made at market prices of the
shares at the time of acquisition.
Purchases
under the NCIB may commence as of September 16, 2022, and will end on the earlier of: (i) September 14, 2023; or (ii) the date on which
the Company has purchased the maximum number of shares to be acquired under the NCIB. The Company may terminate the NCIB earlier if it
feels it is appropriate to do so.
The
normal course issuer bid will be conducted through Kidoz Inc’s broker Research Capital Corporation. The purchase and payment of
the common shares will be made in accordance with the requirements of the TSX-V and applicable securities laws. The actual number of
common shares purchased, timing of purchases and share price will depend upon market conditions at the time and securities law requirements.
All common shares acquired will be returned to treasury and cancelled.
KIDOZ INC. and subsidiaries
(Expressed in United States Dollars)
Notes to Unaudited Condensed Interim Consolidated Financial Statements
Three Months ended March 31, 2024 and 2023
(Unaudited)
9.
Stockholders’ Equity: (Continued)
|
(b) |
Normal Course Issuer Bid: (Continued) |
The
purchase of and payment for the shares will be made in accordance with the requirements of the TSX-V and applicable securities laws.
The actual number of shares purchased, timing of purchases and share price will depend upon market conditions at the time and securities
law requirements. All shares acquired pursuant to the NCIB will be returned to treasury and cancelled.
During
the quarter ended March 31, 2023, 41,500 shares which were acquired during the year ended December 31, 2022, pursuant to the NCIB in
effect, at an aggregate cost of $11,793, were cancelled.
During
the quarter ended March 31, 2023, 2,000 shares were acquired pursuant to the NCIB in effect, at an aggregate cost of $517. During the
year ended December 31, 2023, 2,000 shares were cancelled.
During
the year ended December 31, 2023, the warrants expired unexercised and there was a gain on derivative liability - warrants of $nil (March
31, 2023 - $51).
2015
stock option plan
In
the year ended December 31, 2015, the shareholders approved the 2015 stock option plan and the 1999, 2001 and the 2005 plans were discontinued.
The 2015 stock option plan is intended to provide incentive to employees, directors, advisors and consultants of the Company to encourage
proprietary interest in the Company, to encourage such employees to remain in the employ of the Company or such directors, advisors and
consultants to remain in the service of the Company, and to attract new employees, directors, advisors and consultants with outstanding
qualifications. The maximum number of shares issuable under the Plan shall not exceed 10% of the number of Shares of the Company issued
and outstanding as of each Award Date unless shareholder approval is obtained in advance. The Board of Directors determines the terms
of the options granted, including the number of options granted, the exercise price and their vesting schedule. The maximum term possible
is 10 years. Under the amended 2015 plan we have reserved 10% of the number of Shares of the Company issued and outstanding as of each
Award Date.
During
the period ended March 31, 2024, 2,318,750 options were granted to employees and consultants with an exercise price of CAD$0.20 ($0.14)
where 2% vests per month. 1,056,250 options of these options were granted to directors and officers of the Company.
During
the period ended March 31, 2023, the Company granted 1,885,000 options to employees and consultants with an exercise price of CAD$0.30
($0.22) where 2% vests per month. 400,000 of these options were granted to directors and officers of the Company.
KIDOZ INC. and subsidiaries
(Expressed in United States Dollars)
Notes to Unaudited Condensed Interim Consolidated Financial Statements
Three Months ended March 31, 2024 and 2023
(Unaudited)
9. |
Stockholders’ Equity: (Continued) |
|
(d) |
Stock option plans: (Continued) |
A
summary of stock option activity for the stock option plans for the years ended December 31, 2023 and 2022 are as follows:
Schedule
of Share Based Payment Arrangement Option Activity
| | |
Number of
options | | |
Weighted average
exercise price | |
Outstanding December 31, 2022 | | |
| 8,629,000 | | |
$ | 0.43 | |
| | |
| | | |
| | |
Granted | | |
| 1,885,000 | | |
| 0.22 | |
Expired | | |
| (1,988,000 | ) | |
| (0.46 | ) |
Cancelled | | |
| (460,000 | ) | |
| (0.44 | ) |
Outstanding December 31, 2023 | | |
| 8,066,000 | | |
$ | 0.39 | |
| | |
| | | |
| | |
Granted | | |
| 2,318,750 | | |
| 0.15 | |
| | |
| | | |
| | |
Outstanding March 31, 2024 | | |
| 10,384,750 | | |
$ | 0.33 | |
The
aggregate intrinsic value for options as of March 31, 2024 was $nil (December 31, 2023 - $nil).
The
following table summarizes information concerning outstanding and exercisable stock options at March 31, 2024:
Schedule
of Share Based Payment Arrangement Option Exercise Price Range
Exercise
prices per share | | |
Number
outstanding | | |
Number
exercisable | | |
Expiry date |
CAD$0.20 | | |
| 2,318,750 | | |
| 0 | | |
March 25, 2029 |
CAD$0.30 | | |
| 1,845,000 | | |
| 479,700 | | |
February 21, 2028 |
CAD$0.45 | | |
| 1,930,400 | | |
| 1,403,144 | | |
June 30, 2025 |
CAD$0.50 | | |
| 789,600 | | |
| 617,100 | | |
February 1, 2026 |
CAD$0.50 | | |
| 2,295,000 | | |
| 1,147,500 | | |
February 1, 2027 |
CAD$0.66 | | |
| 200,000 | | |
| 128,000 | | |
July 12, 2026 |
CAD$1.02 | | |
| 1,006,000 | | |
| 706,000 | | |
April 6, 2026 |
| | |
| 10,384,750 | | |
| 4,481,444 | | |
|
During
the quarter ended March 31, 2024, the Company recorded stock-based compensation of $68,249 on the options granted and vested (March 31,
2023 – $111,974) and as per the Black-Scholes option-pricing model, with a weighted average fair value per option grant of $0.22
(March 31, 2023 - $0.28).
10. Fair value measurement:
Except
for derivative liability – warrant that was measured at level 3 inputs in the three-tier fair value hierarchy, the Company does
not have any other financial instruments that are subsequently measured at fair value.
KIDOZ INC. and subsidiaries
(Expressed in United States Dollars)
Notes to Unaudited Condensed Interim Consolidated Financial Statements
Three Months ended March 31, 2024 and 2023
(Unaudited)
11. Commitments:
The
Company leases office facilities in Vancouver, British Columbia, Canada, British West Indies and Netanya, Israel. These office facilities
are leased under operating lease agreements.
During
the year ended December 31, 2020, the Company signed a five-year lease for a facility in Vancouver, Canada, commencing April 1, 2020
and ending March 2024. The Company accounts for the lease in accordance with ASU 2016-02 (Topic 842) and recognizes a right-of-use asset
and operating lease liability. The lease on the Vancouver office expired on March 31, 2024 and was not renewed. Our Canadian staff will
continue to work on a virtual basis.
The
Netanya, Israel operating lease expired on July 14, 2017, but unless 3 months’ notice is given it automatically renews for a future
12 months until notice is given. During the year ended December 31, 2023, the lease was extended for a further 12 months. The renewal
of this lease is uncertain, hence the Company has accounted for this lease as a short-term lease.
Minimum
lease payments under these leases are approximately as follows:
Schedule
of Minimum Lease Payments
The
Company paid rent expense totaling $30,993 for the quarter ended March 31, 2024 (March 31, 2023 - $31,223).
The
Company has the following management consulting agreements with related parties.
Schedule of Consulting Agreement with Related Parties
Company | |
Person | |
Role | |
Annual amount | |
T.M. Williams (ROW), Inc. | |
T. M. Williams | |
Chairman | |
$ | 160,000 | |
Bromley Accounting Services Ltd. | |
H. W. Bromley | |
CFO | |
| CAD$215,000 | |
Farcast Operations Inc. | |
T. H. Williams | |
VP Product | |
| CAD$240,000 | |
As
at March 31, 2024, the Company had a number of renewable license commitments with large brands, including, Mr. Men and Little Miss and
Mr. Bean. These agreements have commitments to pay royalties on the revenue from the licenses subject to the minimum guarantee payments.
As at As at March 31, 2024, there were no further minimum guarantee payments commitments.
The
Company expensed the minimum guarantee payments over the life of the agreement and recognized license expense of $4,123 (March 31, 2023
- $4,239) for the quarter ended March 31, 2024.
12. Right-of-use assets:
Effective
April 1, 2019, we recognized lease assets and liabilities of $125,474, in relation to the Vancouver office. We estimated a discount rate
of 4.12%.
We
elected the package of practical expedients permitted under the transition guidance within Topic 842, which allowed us to carry forward
prior conclusions about lease identification, classification and initial direct costs for leases entered into prior to adoption of Topic
842.
KIDOZ INC. and subsidiaries
(Expressed in United States Dollars)
Notes to Unaudited Condensed Interim Consolidated Financial Statements
Three Months ended March 31, 2024 and 2023
(Unaudited)
Additionally,
we elected to not separate lease and non-lease components for all of our leases. For leases with a term of 12 months or less, our current
offices, we elected the short-term lease exemption, which allowed us to not recognize right-of-use assets or lease liabilities for qualifying
leases existing at transition and new leases we may enter into in the future, as there is significant uncertainty on whether the leases
will be renewed.
The
right-of-use assets as at March 31, 2024, is summarized as follows:
Schedule of Right-of-use Assets
| |
March 31,
2024 | | |
December 31,
2023 | |
| |
| | |
| |
Opening balance for the period | |
$ | 6,781 | | |
$ | 36,529 | |
Amortization of operating lease right-of use assets | |
| (6,781 | ) | |
| (29,748 | ) |
Closing balance for the period | |
$ | - | | |
$ | 6,781 | |
Schedule of Operating Lease Liability
| |
March 31,
2023 | | |
December 31,
2023 | |
| |
| | |
| |
Opening balance for the period | |
$ | 7,605 | | |
$ | 39,556 | |
Payments on operating lease liabilities | |
| (7,605 | ) | |
| (31,951 | ) |
Closing balance for the period | |
| - | | |
| 7,605 | |
Less: current portion | |
| - | | |
| (7,605 | ) |
Operating lease liabilities – non-current portion as at end of period | |
$ | - | | |
$ | - | |
13. Related party transactions:
For
the quarter ended March 31, 2024, the Company has the following related party transactions:
Schedule of Related Party Transactions
| |
Three Months
ended March 31, 2024 | | |
Three Months
ended March 31, 2023 | |
Director’s fees | |
$ | 2,003 | | |
$ | 2,000 | |
Salaries, wages, consultants and benefits | |
| 160,130 | | |
| 162,665 | |
Selling and marketing | |
| 15,380 | | |
| 27,522 | |
Stock-based compensation (Note 9) | |
| 23,923 | | |
| 48,221 | |
Software technology development (Note 7) | |
| 60,148 | | |
| 58,827 | |
Closing balance for the period | |
$ | 261,584 | | |
$ | 299,235 | |
The
Company has liabilities of $67,507 (December 31, 2023 - $79,852) as at March 31, 2024, to current directors, officers and companies owned
by the current directors and officers of the Company for employment, director and consulting fees.
During
the period ended March 31, 2024, the Company granted 1,056,250 options with an exercise price of CAD$0.20 ($0.14) to current directors
and officers of the Company.
During
the year ended December 31, 2023, the Company granted 400,000 options with an exercise price of CAD$0.30 ($0.22) per share to current
directors and officers of the Company.
The
related party transactions are in the normal course of operations and were measured at the exchange amount, which is the amount of consideration
established and agreed to by the related parties.
KIDOZ INC. and subsidiaries
(Expressed in United States Dollars)
Notes to Unaudited Condensed Interim Consolidated Financial Statements
Three Months ended March 31, 2024 and 2023
(Unaudited)
14. Segmented information:
The
Company operates in reportable business segments, the sale of Ad tech advertising, programmatic advertising, and content revenue, including
the premium purchase for Rooplay Originals and recurring subscription revenues from Rooplay and Kidoz OS and the sale of licenses of
Kidoz OS.
Operating
segments are identified as components of an enterprise about which separate discrete financial information is available for evaluation
by the chief operating decision maker, or decision-making group, in making decisions on how to allocate resources and assess performance.
The Company’s chief operating decision makers are the Chairman, Chief Executive Officer and President. The Company and the chief
decision makers view the Company’s operations and manage its business as three operating segments, namely Ad tech advertising,
programmatic advertising, and content revenue.
The
Company had the following revenue by geographical region.
Schedule of Revenue By Geographical Region
| |
Three Months
ended March 31, 2024 | | |
Three Months
ended March 31, 2023 | |
Ad tech advertising revenue | |
| | | |
| | |
Western Europe | |
$ | 613,752 | | |
$ | 563,957 | |
Central, Eastern and Southern Europe | |
| 90,381 | | |
| 63,252 | |
North America | |
| 905,780 | | |
| 764,298 | |
Rest of World | |
| 85,227 | | |
| 146,539 | |
| |
| | | |
| | |
Total ad tech advertising revenue | |
$ | 1,695,140 | | |
$ | 1,538,046 | |
| |
| | | |
| | |
Programmatic advertising revenue | |
| | | |
| | |
North America | |
| 78,715 | | |
| 68,070 | |
| |
| | | |
| | |
Total Programmatic advertising revenue | |
| 78,715 | | |
| 68,070 | |
| |
| | | |
| | |
Content revenue | |
| | | |
| | |
Western Europe | |
$ | 18,194 | | |
$ | 18,465 | |
Central, Eastern and Southern Europe | |
| 16 | | |
| 12 | |
North America | |
| 311 | | |
| 333 | |
Rest of World | |
| 695 | | |
| 48,760 | |
| |
| | | |
| | |
Total content revenue | |
$ | 19,216 | | |
$ | 67,570 | |
| |
| | | |
| | |
Total revenue | |
| | | |
| | |
Western Europe | |
$ | 631,946 | | |
$ | 582,422 | |
Central, Eastern and Southern Europe | |
| 90,397 | | |
| 63,264 | |
North America | |
| 984,806 | | |
| 832,701 | |
Rest of World | |
| 85,922 | | |
| 195,299 | |
| |
| | | |
| | |
Total revenue | |
$ | 1,793,071 | | |
$ | 1,673,686 | |
KIDOZ INC. and subsidiaries
(Expressed in United States Dollars)
Notes to Unaudited Condensed Interim Consolidated Financial Statements
Three Months ended March 31, 2024 and 2023
(Unaudited)
14. |
Segmented information: (Continued) |
Equipment
The
Company’s equipment is located as follows:
Schedule
of Equipment
Net Book Value | |
March 31,
2024 | | |
December 31,
2023 | |
| |
| | |
| |
Canada | |
$ | 17,168 | | |
$ | 18,730 | |
Israel | |
| 7,280 | | |
| 7,439 | |
United Kingdom | |
| 3,957 | | |
| 3,065 | |
Total equipment | |
$ | 28,405 | | |
$ | 29,234 | |
15 Concentrations:
Major
customers
During
the quarter ended March 31, 2024 and 2023, the Company had Ad tech and Content revenue. During the quarter ended March 31, 2024, the
Company had revenues of $277,204, $260,881, and $256,166, from three customers (March 31, 2022 - four customers for $514,871, $177,444,
$172,973, and $169,879) which was more than 10% of the total revenue. The Company utilizes certain advertising agencies for the Ad tech
revenue and the Google and iOS App Stores to provide a content platform for the Rooplay Apps to be played thereon.
16. Concentrations of credit risk:
Financial
instruments that potentially subject the Company to concentrations of credit risk consist primarily of cash and accounts receivable.
The Company places its cash and cash equivalents with high quality financial institutions and limits the amount of credit exposure with
any one institution.
The
Company currently maintains a substantial portion of its day-to-day operating cash and long-term cash equivalents balances at financial
institutions. At March 31, 2024, the Company had total cash of $882,365 (December 31, 2023 - $1,493,071) at financial institutions, where
$642,279 (December 31, 2023 - $1,266,481) is in excess of federally insured limits.
The
Company has concentrations of credit risk with respect to accounts receivable, the majority of its accounts receivable are concentrated
geographically in the United States amongst a small number of customers.
As
of March 31, 2024, the Company had one customer, totaling $527,187, respectively who accounted for greater than 10% of the total accounts
receivable. As of December 31, 2023, the Company had one customer, totaling $1,016,280, respectively who accounted for greater than 10%
of the total accounts receivable.
The
Company controls credit risk through monitoring procedures and receiving prepayments of cash for services rendered. The Company performs
credit evaluations of its customers but generally does not require collateral to secure accounts receivable.
Exhibit
99.2
![A logo with a circle and a circle in the middle
Description automatically generated with medium confidence](https://www.sec.gov/Archives/edgar/data/1318482/000149315224021970/ex99-2_001.jpg)
Kidoz
Inc.
and
subsidiaries
Management’s
Discussion and Analysis
For
the three months ended March 31, 2024
(Expressed
on United States Dollars, unless otherwise noted)
Pacific
Centre
Suite
1500
701
West Georgia Street
Vancouver,
British Columbia
V7Y
1C6
Canada
Tel
: +1 888-374-2163
www.kidoz.net
TABLE
OF CONTENTS
BACKGROUND |
1 |
FORWARD LOOKING STATEMENTS |
1 |
OVERVIEW |
2 |
INCORPORATION AND NATURE OF OPERATIONS |
4 |
BUSINESS OVERVIEW |
5 |
OPERATIONS |
7 |
SUMMARY CONSOLIDATED FINANCIAL INFORMATION |
8 |
DISCUSSION OF OPERATIONS AND OPERATIONAL HIGHLIGHTS |
8 |
SUMMARY OF QUARTERLY RESULTS |
12 |
LIQUIDITY AND CAPITAL RESOURCES |
13 |
SHARE CAPITAL |
13 |
OFF BALANCE SHEET ARRANGEMENTS |
14 |
COMMITMENTS |
14 |
RELATED PARTY TRANSCATIONS |
14 |
ACCOUNTING POLICY CHANGES, CRITICAL ESTIMATES, JUDGMENTS AND ASSUMPTIONS |
15 |
NEW ACCOUNTING PRONOUCEMENTS AND CHANGES IN ACCOUNTING POLICIES |
15 |
FINANCIAL INSTRUMENTS AND OTHER INSTRUMENTS |
16 |
RISKS AND UNCERTAINTIES |
17 |
ADDITIONAL INFORMATION |
22 |
Kidoz
Inc. and subsidiaries
Management’s
Discussion and Analysis
Three
Months ended March 31, 2024 and 2023
BACKGROUND
This
Management’s Discussion and Analysis (“MD&A”) of Kidoz Inc. and its subsidiaries (the “Company”) constitutes
management’s review of the financial condition and results of that operations for the three months ended March 31, 2024 and 2023.
This MD&A should be read in conjunction with the Company’s unaudited condensed interim consolidated financial statements for
the quarter ended March 31, 2024 and 2023, prepared in accordance with generally accepted accounting principles in the United States
of America (“US GAAP”).
This
MD&A takes into account all material events that took place up until May 30, 2024, the date on which the Company’s Board of
Directors approved this MD&A. Unless otherwise noted, all figures are in U.S. dollars, the presentation and functional currency of
the Company. In the opinion of management, all adjustments (which consist only of normal recurring adjustments) considered necessary
for a fair presentation have been included. The results presented for the quarter ended March 31, 2024, are not necessarily indicative
of the results that may be expected for any future period.
The
Condensed unaudited Financial Statements include the accounts of the Company and its wholly-owned subsidiaries. All intercompany balances
and transactions have been eliminated on consolidation.
Additional
information regarding the Company is available on SEDAR+ at www.sedarplus.com and on the Company’s website at www.kidoz.net.
FORWARD
LOOKING STATEMENTS
This
MD&A contains certain forward-looking information and forward-looking statements, within the meaning of Section 27A of the Securities
Act of 1933, as amended (the “U.S. Securities Act”), Section 21E of the Securities Exchange Act of 1934, as amended (the
“Exchange Act”) and “forward-looking information” under Canadian securities laws (collectively referred to herein
as “forward-looking statements”). All documents incorporated herein by reference, as well as statements made in press releases
and oral statements that may be made by us or by officers, directors or employees acting on our behalf, that are not statements of historical
fact constitute “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995.
These forward-looking statements relate to future events or the Company’s future performance. Such forward-looking statements involve
known and unknown risks, uncertainties and other factors that could cause our actual results to be materially different from historical
results or from any future results expressed or implied by such forward-looking statements. Readers should consider statements that include
the terms “believe,” “belief,” “expect,” “plan,” “anticipate,” “intend”
or the like to be uncertain and forward-looking. In addition, all statements, trends, analyses and other information contained in this
report relative to trends in net sales, gross margin, anticipated expense levels and liquidity and capital resources, constitute forward-looking
statements. Particular attention should be paid to the facts of our limited operating history, the unpredictability of our future revenues,
our need for and the availability of capital resources, the evolving nature of our business model, and the risks associated with systems
development, management of growth and business expansion. Except as required by law, we undertake no obligation to update any forward-looking
statement, whether as a result of new information, future events or otherwise. All cautionary statements made herein should be read as
being applicable to all forward-looking statements wherever they appear. The forward-looking statements contained in this MD&A are
based on our current expectations and beliefs concerning future developments and their potential effects on us taking into account information
currently available to us. These forward-looking statements are subject to risks, uncertainties and other factors, some of which are
beyond our control, which could cause actual results to differ materially from this forecast or anticipated in such forward-looking statements.
Kidoz
Inc. and subsidiaries
Management’s
Discussion and Analysis
Three
Months ended March 31, 2024 and 2023
OVERVIEW
Kidoz
Inc. (TSXV:KIDZ) mission is to keep children safe in the complex digital advertising ecosystem. Kidoz Inc. owns the leading Children’s
Online Privacy Protection Rule (“COPPA”) & General Data Protection Regulation (“GDPR”) compliant contextual
mobile advertising network that safely reaches hundreds of million kids, teens, and families every month. Google certified and Apple
approved, Kidoz provides an essential suite of advertising technology that unites brands, content publishers and families. Our commitment
to children’s privacy and safety has created one of the fastest growing mobile networks in the world. Trusted by Mattel, Disney,
Lego and more, the Kidoz Contextual Ad Network helps the world’s largest brands to safely reach and engage kids across thousands
of mobile apps. The Kidoz network does not use location or Personally Identifiable Information (“PII”) data tracking commonly
used in digital advertising. Instead, Kidoz has developed advanced contextual targeting tools to enable brands to reach their ideal customers
with complete brand safety. A focused AdTech solution provider, the Kidoz SDK and Kidoz Programmatic network have become essential products
in the digital advertising ecosystem.
Kidoz
is the market leader in contextual mobile advertising and the segment is only beginning to develop as new rules and stricter regulations
are enacted and enforced by Google, Apple, and governments around the world. Kidoz builds and maintains the Kidoz SDK (Software Development
Kit) that app developers install into their apps before releasing them into the App Stores. The Kidoz SDK is the core of the advertising
technology that enables Kidoz to access advertising impressions available for sale. The Kidoz proprietary advertising system is compliant
with COPPA, GDPR-K and other regulations adopted to protect the privacy and security of minors. The Kidoz proprietary advertising technology
is installed in thousands of different apps, making it the most popular contextual mobile solution in the market.
Kidoz
has established its leadership position through continued investments into research and development. In 2023, Kidoz released the Kidoz
Privacy Shield technology which enables brand partners to buy media in safety across the entire mobile app ecosystem. Mobile devices
are the primary tool used for all digital activities in everyday life across the entire world. The predominance of mobile is well established
and Kidoz is well positioned to benefit from the wide adoption of its technology across thousands of popular apps. As a result of Kidoz’s
rapid growth, the Company is now able to expand beyond its core advertising audience of children and begin to contextually target teens
and parents for its brand partners.
Mobile
AdTech systems are some of the most integrated and most valuable systems in the world. The scale of users we can reach with the Kidoz
network is powerful and it opens many new opportunities for the Company. Extending our media offering beyond children is the first step
we are taking as our sales and agency partners are interested in accessing these related segments of our traffic. Kidoz is experiencing
a period of rapid growth and we are extending our business model in ways that will fill our huge available inventory with safe and high
performing media.
Driving
our revenue growth is strong underlying system growth for both users and publishers that are accessing the Kidoz technology. Media budgets
continue to shift from linear TV to digital platforms like Kidoz as brands seek to engage their customers where families spend most of
their screen time. In addition, regulation at the government level is positively influencing growth of the KIDOZ Safe Ad Network. COPPA
in America and GDPR in Europe have forced advertisers and publishers to ensure their data and advertising methodologies are safe. Regulators
in America are updating COPPA to further enhance child safety online, and regulators in China, India and other regions are considering
similar measures. As Kidoz is compliant, the Company benefits from all child-safe advertising regulation.
Kidoz
Inc. and subsidiaries
Management’s
Discussion and Analysis
Three
Months ended March 31, 2024 and 2023
Building
on our performance in 2022 and 2023, we plan to continue our successful growth strategies in 2024. Our sales, product, and operational
strategies are custom fit to match the favourable regulatory, consumer, and technological trends occurring in the market. The Kidoz programmatic
technology is live, growing, and actively filling publisher inventory with campaigns safely sourced from the programmatic marketplace.
As Kidoz advances its multiple product offerings, new opportunities arise in the bountiful mobile advertising ecosystem that is projected
by eMarketer to exceed over US$400 billion by 2023 (eMarketer). It is our intention to explore expanding, either through additional uses
of our new technology platforms for the entire mobile advertising market, or via synergistic M&A.
Furthermore,
while the focus of the Company is the development and expansion of the Kidoz Safe Ad Network, we are developing our technology to expand
into new markets, increase the scope of our market to include teens and families in a safe and secure manner either through new connections
to the wider mobile advertising market, including the introduction and operation of our programmatic system, or via synergistic M&A.
Kidoz’s
mobile products include the Kid Mode Operating System installed on millions of OEM tablets worldwide and Rooplay (www.rooplay.com) the
cloud-based EduGame system for kids to learn and play.
Additionally,
Kidoz has created a wholly owned division called Prado to access the over 13 years of age family market, which will become active in
2023. The Prado (www.prado.co) technology will provide a leading mobile SSP (Supply-side Platform), DSP (Demand-side Platform) and Ad
Exchange programmatically to the entire Ad Tech universe. By activating high-performance programmatic campaigns across thousands of apps
on their network, Prado makes digital advertising more efficient and effective by simplifying the process across a connected technology
platform. The Company is developing systems whereby our existing Kidsafe advertising will not be affected by Prado. Kidoz software engineers
have now completed the challenging transformation of their market leading kid safe Ad Network to also reach the significantly larger
digital ad market of teens, families, and audiences over 13 years old whilst not compromising the safety of our existing kids marketplace.
The Prado technology plus our internal controls will ensure that no inappropriate advertisements will be served to children and thereby
compromise kids’ safety.
References
in this document to “the Company,” “we,” “us,” and “our” refer to Kidoz Inc.
During
the quarter ended March 31, 2024, the Company relocated its executive office and our executive offices are now located at Pacific Centre,
Suite 1500, 701 West Georgia Street, Vancouver, British Columbia, V7Y 1C6, Canada. Our telephone number is (888) 374-2163.
Kidoz
Inc. and subsidiaries
Management’s
Discussion and Analysis
Three
Months ended March 31, 2024 and 2023
INCORPORATION
AND NATURE OF OPERATIONS
Incorporation
Our
common shares are currently quoted on the TSX Venture Exchange in Canada under the symbol “KIDZ”. We have not been subject
to any bankruptcy, receivership or other similar proceedings.
Effective
January 1, 2023, Kidoz Inc. continued out of the jurisdiction of the Anguillian Business Companies Act, 2022, and into the jurisdiction
of the Canada Business Corporations Act (“CBCA”).
The
Company was originally incorporated in the State of Florida on January 12, 1987.
On
January 22, 2015, Bingo.com, Ltd., the name of the Company at that time, filed Articles of Amendment with the Anguilla Registrar of Companies
changing its name to “Shoal Games Ltd.”. Effective at the open of markets on January 27, 2015, the Common Shares commenced
trading under the new trading symbol “SGLDF” on the OTC-QB.
On
June 29, 2015, the Company filed a TSX Venture Exchange Listing Application for the TSX Venture Exchange listing and commenced trading
on July 2, 2015, under the symbol “SGW”.
On
April 4, 2019, Shoal Games Ltd. filed Articles of Amendment with the Anguilla Registrar of Companies changing its name to “Kidoz
Inc.”. Effective at the open of markets on April 9, 2019, the Common Shares commenced trading under the new trading symbol “KIDZ”
on the TSX Venture Exchange.
For
the year ended December 31, 2023, we conducted our business through the Anguilla incorporated entity and through our wholly-owned subsidiaries
Kidoz Ltd. (“Kidoz Ltd.”), Shoal Media (Canada) Inc. (“Shoal Media Canada”), Shoal Games (UK) plc (“Shoal
UK”), Shoal Media Inc. (“Shoal Media”), Prado Media Ltd. (“Prado Media”), Shoal Media UK Ltd. (“Shoal
Media UK”), and Rooplay Media Kenya Limited. (“Rooplay Kenya”). Effective January 1, 2023, we conducted our business
through the Canadian incorporated entity and its subsidiaries.
Shoal
Media Canada was incorporated under the laws of British Columbia, Canada, on February 10, 1998, as 559262 B.C. Ltd. and changed its name
to Bingo.com (Canada) Enterprises Inc. on February 11, 1999. It subsequently changed its name to English Bay Office Management Limited
on September 8, 2003. Effective March 11, 2016, it changed its name to Shoal Media (Canada) Inc.
On
August 15, 2002, 99% of the share capital of Shoal UK was acquired. Shoal UK was incorporated under the laws of England and Wales on
August 18, 2000, as CellStop plc. and changed its name to Bingo.com (UK) plc. on August 5, 2002. During the year ended December 31, 2015,
the Company changed the name of the company to Shoal Games (UK) plc. During the year ended December 31, 2023, Shoal Games (UK) plc was
discontinued and struck off.
On
January 21, 2008, Coral Reef Marketing Inc., was incorporated under the laws of Anguilla, British West Indies. During the year ended
December 31, 2022, Coral Reef Marketing Inc. was merged with Kidoz Inc. and Kidoz Inc. is the surviving corporation.
On
January 1, 2013, 100% of the share capital of Shoal Media Inc., an Anguillian Company was acquired.
On
October 25, 2016, Rooplay Media Ltd., was incorporated under the laws of British Columbia, Canada. During the year ended December 31,
2022, Rooplay Media Ltd. was renamed Prado Media Ltd.
On
March 27, 2017, Shoal Media UK Ltd. was incorporated under the laws of England and Wales.
On
July 12, 2017, Rooplay Media Kenya Limited was incorporated under the laws of Kenya.
On
March 4, 2019, the Company completed the acquisition of all of the issued and outstanding equity securities of Kidoz Ltd. (“Kidoz”)
(www.kidoz.net), a privately held Israeli company.
Kidoz
Inc. and subsidiaries
Management’s
Discussion and Analysis
Three
Months ended March 31, 2024 and 2023
BUSINESS
OVERVIEW
Kidoz
Inc. is an AdTech software developer and owner of the leading mobile Kidoz Safe Ad Network (www.kidoz.net). We help create a free and
safe mobile app environment for children by enabling content producers to monetize their apps and video with safe, relevant, and fun
ads. Our commitment to family privacy and safety has created one of the fastest growing mobile networks in the world.
During
the year ended December 31, 2023, the Company launched a wholly owned division called Prado to advertise to the over 13 years of age
family market. The Company has developed systems whereby our existing Kidsafe advertising will not be affected by Prado.
Product
Strategy
Kidoz
builds and maintains the Kidoz Safe Ad Network, the Kidoz SDK, and the Kidoz Privacy Shield for app developers and global advertisers
to reach children and families in a compliant and brand safe way. The Kidoz SDK is the core of the advertising technology that enables
Kidoz to have advertising impressions available for sale. The Kidoz proprietary advertising system is compliant with COPPA (“Children’s
Online Privacy Protection Rule”), GDPR-K (“The European Union’s General Data Protection Regulation for children”)
and other regulations adopted to protect children in a complex digital world. Kidoz technology is completely proprietary. Kidoz continues
to upgrade its advertising systems to be compatible with the latest IAB (“International Advertising Board”) specifications
for real-time-bidding, header bidding, and server-to-server direct connections. Our design and implementation of these solutions incorporates
a view to their utilization not only in the kids’ marketplace but to the entire advertising market. Programmatic advertising is
the use of automated advertising technology to enable media buying and selling as opposed to traditional direct methods of digital advertising
which involve humans interfacing to agree to deal terms. Offering a managed programmatic solution of the best mobile advertising inventory
is a valuable offering that our agency partners are utilizing with increased frequency and scale.
During
the year ended December 31, 2023, the Company launched a wholly owned division called Prado to access the over 13 years of age family
market. The Prado (www.prado.co) technology will provide a leading mobile SSP (Supply-side Platform), DSP (Demand-side Platform) and
Ad Exchange programmatically to the entire Ad Tech universe. By activating high-performance programmatic campaigns across thousands of
apps on their network, Prado makes digital advertising more efficient and effective by simplifying the process across a connected technology
platform. The Company has developed systems whereby our existing Kidsafe advertising will not be affected by Prado. Kidoz software engineers
have now completed the challenging transformation of their market leading kid safe Ad Network to also reach the significantly larger
digital ad market of teens, families, and audiences over 13 years old whilst not compromising the safety of our existing kids marketplace.
The Prado technology plus our internal controls will ensure that no inappropriate advertisements will be served to children and thereby
compromise kids’ safety.
Marketing
& Distribution Strategy
Each
new app that installs the Kidoz SDK increases our user base and increases the number of available impressions that Kidoz can monetize.
The adoption of the Kidoz SDK has been rapid as app developers have few choices when it comes to sources of safe, compliant, and relevant
ads for their users. Kidoz has built its brand and reputation as the market leader for safe child and family mobile advertising technology,
and this has enabled our SDK to become quickly adopted. It is our strategy to invest in our systems and build alliances with the largest
software companies in the world. Since Google’s certification of Kidoz and Apple’s updated rules endorsing Kidoz’s
methodologies the Company is experiencing unprecedented demand for its safe advertising solutions.
Kidoz
Inc. and subsidiaries
Management’s
Discussion and Analysis
Three
Months ended March 31, 2024 and 2023
Sales
& Pricing Strategy
Kidoz
has a global sales agency partnership strategy that places local sellers into dozens of national and international markets. Through our
direct sales and marketing channels we locate, recruit, and sign new international sales houses. As the Kidoz network is a unique advertising
platform in the market, it commands high prices and media sales houses aspire to represent the Company. Kidoz has found the agency partnership
strategy to be highly effective as once sales houses are recruited and the first few campaigns are delivered with success, repeat customers
are established and the value of the region begins to grow. After years of development with this strategy, Kidoz has many established
sales houses in the largest economies of the world and is now tasked with increasing the value of each partnership and empowering the
sales houses to increase the portion of advertisers’ budgets that is spent with Kidoz. The Kidoz Programmatic solution has created
new opportunities for all of Kidoz’s agency partners as the solution creates inventory for brands who are building awareness with
parents and teens in addition to children.
Growth
Strategy
The
Kidoz sales, product, and operational strategies are custom fit to match the favorable regulatory, consumer, and technological trends
occurring in the market. It is the Kidoz mission to deliver best-in-class solutions for our advertiser and publisher partners that are
compliant with Apple, Google, and strict government data privacy regulations. Kidoz technology is built with privacy as a priority, and
we champion contextual advertising as a superior method of reaching target consumers. Kidoz publisher partners can monetize with human-curated
safe advertising on a global scale and with the knowledge that their users’ data is not compromised.
Kidoz’s
growth is also being propelled by a new customer type, the app developer themselves. Kidoz is increasingly utilized as a performance
platform for apps to scale their installs and revenues by paying on a cost-per-install (“CPI”) basis. The global app install
segment of mobile advertising is estimated to be over US$120B annually according to AppsFlyer. Kidoz continues to advance its software
and systems to support this high growth business and the Company expects performance CPI media to be an increasing percentage of overall
business.
Kidoz
is growing as a result of its core media business, and we expect further growth in our expansion via our Prado division to include the
teen and parent segments which became effective in 2023. Kidoz Connect is the latest product release to deliver enhanced value to our
advertising partners as the technology enables Kidoz to ingest programmatic campaigns of all types and scale them across the entire Kidoz
and Prado networks. The Kidoz commercial teams look forward to welcoming many new and existing customers to these offerings as we expand
the Kidoz reach within the global digital advertising ecosystem.
Furthermore,
while the focus of the Company is the development and expansion of the KIDOZ Safe Ad Network, we are investigating options to use our
technology to expand into new markets, either through new connections to the wider mobile advertising market, or via synergistic M&A.
Kidoz
Original Equipment Manufacturer (“OEM”)
Kidoz’s
mobile products includes the Kid Mode Operating System (“OS”) installed on millions of OEM tablets worldwide. The Company
earns license fees based on the OEM agreements dependent on the number of devices the Kidoz Kid Mode OS is installed.
Kidoz
Inc. and subsidiaries
Management’s
Discussion and Analysis
Three
Months ended March 31, 2024 and 2023
Rooplay
The
Company owns Rooplay (www.rooplay.com) the cloud-based EduGame system for kids to play multiple games to learn and play. The platform
is live on the Google’s Android system and has stand-alone games available on Apple’s iOS and Google’s Android systems.
OPERATIONS
Employees
As
of March 31, 2024, we had 43 employees, consultants, and independent contractors throughout the world including twenty full-time employees
in Canada and Israel. Since 2006 it has been, and continues to be, the Company’s objective to control its costs by retaining consultants,
as needed, to provide special expertise in developing internal strategic, marketing, accounting, and technical services. None of our
employees or consultants are represented by a labor union, and we believe that our relationship with our employees and consultants is
good.
We
are substantially dependent upon the continued services and performance of J. M. Williams, Chief Executive Officer; Eldad Ben Tora, President
of the Prado division & General Manager EMEA and T. M. Williams, Chairman. The loss of the services of these key individuals would
have a material adverse effect on our business, financial condition, and results of operations. We do not carry any key man life insurance
on any individuals.
Competition
Kidoz
competes with other advertising technology providers that offer safe, COPPA compliant, products. These companies include Super Awesome
and Google’s Admob. However, these competitors are not direct threats to Kidoz as their operations and strategies are quite different.
For instance, Super Awesome, who maintains a COPPA SDK, sells a variety of media types and technologies unrelated to mobile inventory
which is core to Kidoz. As a result, Super awesome is one of Kidoz largest customers. While on the other hand, Google’s Admob SDK
is focused on mobile inventory, but is not human curated for child safety. As the technology barriers are high to enter the market with
a mobile advertising network, few competitors exist for Kidoz. Kidoz offers a highly customized and targeted offering to advertisers
that management believes will enable the Company to grow and succeed in the market.
The
Kidoz Prado division has many competitors including Google, Meta, Facebook, and others significantly larger than Prado, but utilizing
their own technologies to address the $400+ Billion Ad tech marketplace. Many of the brands like to source their advertising via a single
supplier like Kidoz. Our Prado division enables Kidoz to meet this demand for those brands that wish to source their ad supplier for
the entire family.
HIGHLIGHTS
FOR THE THREE MONTHS ENDED MARCH 31, 2024
|
● |
The
Company granted 2,318,750 options where 2% vests per month, with an exercise price of CAD$0.20 ($0.14). 1,056,250 of these options
were granted to directors and officers of the Company. Options are a key component of the Kidoz compensation plan for all staff. |
|
● |
The
Company relocated its executive office to Pacific Centre, Suite 1500, 701 West Georgia Street, Vancouver, British Columbia, V7Y 1C6,
Canada. |
Events
Subsequent to March 31, 2024
No
significant events took place after March 31, 2024.
Kidoz
Inc. and subsidiaries
Management’s
Discussion and Analysis
Three
Months ended March 31, 2024 and 2023
SUMMARY
CONSOLIDATED FINANCIAL INFORMATION
The
summary unaudited condensed interim consolidated financial information set out below has been prepared in accordance with US GAAP and
is derived from the Company’s unaudited condensed interim consolidated financial statements for the period ended March 31, 2024
and the audited consolidated financial statements and accompanying notes for the years ended December 31, 2023 and can be found at www.sedar.com.
Consolidated
Balance Sheet Data:
| |
March
31, 2024 | | |
December
31, 2023 | |
Cash | |
$ | 874,981 | | |
$ | 1,469,224 | |
Total assets | |
| 8,787,748 | | |
| 11,807,080 | |
Total liabilities | |
| 2,244,780 | | |
| 4,612,778 | |
Total stockholders’
equity | |
| 6,542,968 | | |
| 7,194,302 | |
Working
capital | |
| 2,698,684 | | |
| 3,220,646 | |
Total
assets and total liabilities have declined due to paying down of our liabilities in the quarter ended March 31, 2024. Our cash has not
been as affected as much due to the collection of our receivables.
Total
stockholders’ equity and working capital has declined due to the net loss incurred by the Company for the quarter ended March 31,
2024.
Consolidated
Cash flow data:
| |
March
31, 2024 | | |
March
31, 2023 | |
Net cash provided
by operating activities | |
$ | (599,096 | ) | |
$ | (46,996 | ) |
Net cash provided by (used
in) investing activities | |
| 12,457 | | |
| (1,496 | ) |
Net cash used in financing
activities | |
| (7,604 | ) | |
| (10,281 | ) |
Change in cash | |
| (594,242 | ) | |
| (58,773 | ) |
Cash | |
$ | 874,981 | | |
$ | 2,304,757 | |
Consolidated
Statement of Operations Data for continuing operations:
| |
March
31, 2024 | | |
March
31, 2023 | |
Revenue | |
$ | 1,793,071 | | |
$ | 1,673,685 | |
Cost of sales | |
| 836,674 | | |
| 1,003,716 | |
Gross profit | |
$ | 956,397 | | |
$ | 669,969 | |
Total
operating expenses | |
| (1,675,980 | ) | |
| (1,736,581 | ) |
Loss
after tax | |
$ | (718,583 | ) | |
$ | (1,066,612 | ) |
Loss
per share – basic and diluted | |
$ | (0.01 | ) | |
$ | (0.01 | ) |
DISCUSSION
OF OPERATIONS AND OPERATIONAL HIGHLIGHTS
Overall
Performance for the Three months ended March 31, 2024 and 2023.
Revenue
Total
revenue, net of platform fees (to Apple, and Google) and withholding taxes, for the quarter ended March 31, 2024, increased to $1,793,071,
an increase of 7% from revenue of $1,673,685 for the first quarter of 2023. Ad Tech advertising revenue increased to $1,695,140 for the
quarter ended March 31, 2024, an increase of 10% from ad tech advertising revenue of $1,538,046 in the first quarter of 2023.
Programmatic
advertising revenue increased to $78,715 for the quarter ended March 31, 2024, an increase of 16% over Programmatic advertising revenue
of $68,070 in the first quarter of 2023.
Kidoz
Inc. and subsidiaries
Management’s
Discussion and Analysis
Three
Months ended March 31, 2024 and 2023
Content
revenue decreased to $19,216, for the quarter ended March 31, 2024, a decrease of 72% from revenue of $67,569 in the first quarter of
2023.
The
increase in total revenue compared to the first quarter of fiscal 2023 is the growth in demand for kid safe contextual advertising. The
increase in programmatic revenue is due to the active promotion of this revenue stream and the growing demand for Programmatic advertising
in the market. The decrease in content revenue is due to the decrease of OEM sales of kids’ tablets.
Selling
and marketing expenses
Selling
and marketing expenses were $327,523 for the quarter ended March 31, 2024, over expenses of $327,522 in the first quarter of fiscal 2023.
We have increased our sales and marketing staff to manage the anticipated growth in the Direct, Programmatic and Performance segments
of our AdTech business during the quarter ended March 31, 2024, whilst reducing the promotional expenses on Prado. Selling and marketing
expenses consist primarily of sales staff salaries and benefits and publishing services and user acquisition costs incurred to acquire
game players.
We
expect to incur increased sales and marketing expenses in selling the Ad tech advertising and to grow the Ad tech advertising revenue.
There can be no assurances that these expenditures will result in increased traffic or significant additional revenue.
Software
technology development
We
do not capitalize our development costs. The Company expensed $889,440 in content and software development costs during the quarter ended
March 31, 2024, an increase of 19% compared to content and software development costs of $744,333 expensed during the first quarter of
fiscal 2023. These increases over the first quarter of fiscal 2023, is due to the hiring of additional development staff and the outsourcing
of certain software development to increase the development of our base technologies including the development of the Kidoz Shield and
in fiscal 2022 the Prado technology. In addition, as we have expanded our global reach our overall server costs have increased.
General
and administrative expenses
General
and administrative expenses consist primarily of premises costs for our offices, legal and professional fees, and other general corporate
and office expenses. General and administrative expenses increased to $196,510 for the quarter ended March 31, 2024, an increase of 3%
from costs of $191,469 for the first quarter of fiscal 2023. The increase in general and administrative expenses compared to the first
quarter of fiscal 2023 is due to the increase in professional fees. This is offset by the reduction of legal fees incurred in the first
quarter of fiscal 2023 for the continuation of the Company into Canada.
We
expect to continue to incur general and administrative expenses to support the business, and there can be no assurances that we will
be able to generate sufficient revenue to cover these expenses.
Salaries,
wages, consultants, and benefits
Salaries,
wages, consultants, and benefits decreased to $51,397 for the quarter ended March 31, 2024, a decrease of 69% compared to salaries, wages,
consultants, and benefits of $166,382 in the first quarter of 2023. This decrease compared to the first quarter of fiscal 2023 is due
to a reduction in consultants.
Kidoz
Inc. and subsidiaries
Management’s
Discussion and Analysis
Three
Months ended March 31, 2024 and 2023
Depreciation
and amortization
Intangible
assets are amortized using a straight-line method over three to eight years. These intangible assets include customer lists, and the
software development kits (SDK) for our advertising platform. These intangible assets are as result of the acquisition of Kidoz Ltd.
The amortization for the quarter ended March 31, 2024, was $105,144, a decrease of 23% compared to amortization of $136,434 in the first
quarter of 2022. The decline is amortization for the period ended March 31, 2024, is due the full amortization of the software development
kits (“SDK”) for our advertising platform technology.
Equipment
is depreciated using the declining balance method over the useful lives of the assets, ranging from three to five years. Depreciation
and amortization increased to $2,908, during the quarter ended March 31, 2024, an increase over costs of $2,852 during the same quarter
in the prior year. This increase in depreciation and amortization compared to the first quarter of fiscal 2023 is due to the acquisition
of new equipment and to the write-off of old furniture and equipment when the Company relocated to its new offices.
Stock-based
compensation expense
During
the quarter ended March 31, 2024, the Company incurred non-cash stock-based compensation expenses of $68,248 from the issuance of stock
options granted in fiscal 2024 and fiscal 2023, a decrease of 39% compared to stock-based compensation expense of $111,974 in the first
quarter of fiscal 2023. The decrease compared to the first quarter of fiscal 2023 is due to issuance of options granted close to the
end of the quarter ended March 31, 2024. In addition, the Company’s share price has declined. The options are issued to consultants
and employees as per the Company’s amended 2015 Stock Option Plan and are a significant component of the Companies compensation
plan.
Stock
awareness program
During
the year ended December 31, 2021, the Company commenced a corporate stock awareness program. The Company engaged Research Capital Corporation,
and Agora Internet Relations Corp for financial and capital markets advisory services and to assist with general market outreach to increase
investor awareness as the Company continues to achieve important milestones and grow its investor base.
During
the quarter ended March 31, 2024, the Company temporally suspended it stock awareness program due to the decline in the market and to
save funds. The Company incurred stock awareness expenses of $nil during the quarter ended March 31, 2024, and compared to stock awareness
program expense of $56,917 in the first quarter of 2023.
Net
(loss) income and (loss) income per share
The
net loss after taxation for the quarter ended March 31, 2024, amounted to ($719,583), a loss of ($0.01) per share, and a reduction of
32% compared to a net loss of ($1,066,012) or ($0.00) per share in the quarter ended March 31, 2023. This decrease in net loss is due
to an increase in revenue as a result of increase demand and management’s efforts to improve margins. This decrease is reduced
by the hiring of additional development staff and sales and marketing personnel to increase the development of our base technology and
increase our sales and account management respectively.
Net
Cash generated from Operations and Adjusted EBITDA
Due
to our focus on maintaining a strong balance sheet while striving to continue our rapid growth on an annual basis and to evaluate our
performance and make financial and operational decisions accordingly we pay close attention to our net cash generated from operations
and our adjusted EBITDA.
Kidoz
Inc. and subsidiaries
Management’s
Discussion and Analysis
Three
Months ended March 31, 2024 and 2023
Our
net cash used in operations for the quarter ended March 31, 2024, was ($599,096) compared cash generated of ($46,996) in the prior year.
This decrease was due to our expansion of our R&D program to increase the development of our base technologies.
Adjusted
earnings before interest; depreciation and amortization; stock awareness program; stock-based compensation and impairment of goodwill
(“Adjusted EBITDA”) for the period ended March 31, 2024, amounted to ($543,289), an improvement of 32% compared to an Adjusted
EBITDA of ($796,915) in the period ended March 31, 2023.
Our
net cash from operations for the year ended December 31, 2023, was ($823,640) compared to $433,745 in the prior year. This decrease was
due to the decrease in revenue, our expansion of our R&D program to increase the development of our base technologies and encompass
the Prado technology to facilitate our entrance into the total Ad-tech market while maintaining out leadership position in the kid safe
arena.
Our
Adjusted EBITDA is reconciled as follows:
| |
Three Months ended
March 31, 2024 | | |
Three Months ended
March 31, 2023 | |
| |
| | |
| |
Loss after tax | |
$ | (719,583 | ) | |
$ | (1,066,612 | ) |
Less : | |
| | | |
| | |
Depreciation and amortization | |
| 108,052 | | |
| 139,287 | |
Stock awareness program | |
| - | | |
| 18,492 | |
Stock-based compensation | |
| 68,248 | | |
| 111,974 | |
Gain on derivative liability
– warrants | |
| - | | |
| (51 | ) |
Interest
and other income | |
| (6 | ) | |
| (5 | ) |
Adjusted
EBITDA | |
$ | (543,289 | ) | |
$ | (796,915 | ) |
We
use Adjusted EBITDA internally to evaluate our performance and make financial and operational decisions that are presented in a manner
that adjusts from their equivalent GAAP measures or that supplement the information provided by our GAAP measures. Adjusted EBITDA is
defined by us as EBITDA (net income (loss) plus depreciation expense, amortization expense, interest, stock-based compensation, and impairment
of goodwill), further adjusted to exclude certain non-cash expenses and other adjustments. We use Adjusted EBITDA because we believe
it more clearly highlights business trends that may not otherwise be apparent when relying solely on GAAP financial measures, since Adjusted
EBITDA eliminates from our results specific financial items that have less bearing on our core operating performance.
Adjusted
EBITDA is not presented in accordance with, or as an alternative to, GAAP financial measures and may be different from non-GAAP measures
used by other companies. These non-GAAP measures should not be considered a substitute for, or superior to, financial measures calculated
in accordance with generally accepted accounting principles in the United States of America (“GAAP”). We encourage investors
to review the GAAP financial measures included in this Annual Report, including our consolidated financial statements, to aid in their
analysis and understanding of our performance and in making comparisons.
Kidoz
Inc. and subsidiaries
Management’s
Discussion and Analysis
Three
Months ended March 31, 2024 and 2023
SUMMARY
OF QUARTERLY RESULTS
The
following tables present our unaudited consolidated quarterly results of operations for each of our last eight quarters. This data has
been derived from unaudited consolidated financial statements that have been prepared on the same basis as the annual audited consolidated
financial statements and, in our opinion, include all normal recurring adjustments necessary for the fair presentation of such information.
These unaudited quarterly results should be read in conjunction with our audited consolidated financial statements.
| |
Three Months Ended | |
| |
March
31, 2024 | | |
December
31, 2023 | | |
September
30, 2023 | | |
June 30, 2023 | |
| |
(Unaudited) | | |
(Unaudited) | | |
(Unaudited) | | |
(Unaudited) | |
| |
| | |
| | |
| | |
| |
Revenue | |
$ | 1,793,071 | | |
$ | 6,030,546 | | |
$ | 2,808,354 | | |
$ | 2,814,239 | |
| |
| | | |
| | | |
| | | |
| | |
Cost of sales | |
| 835,674 | | |
| 4,059,852 | | |
| 1,754,540 | | |
| 1,574,659 | |
Gross profit | |
| 956,397 | | |
| 1,970,694 | | |
| 1,053,814 | | |
| 1,239,580 | |
| |
| | | |
| | | |
| | | |
| | |
Operating expenses and other
income / (expenses) | |
| (1,567,928 | ) | |
| (1,522,994 | ) | |
| (1,565,244 | ) | |
| (1,553,484 | ) |
Provision for doubtful receivables | |
| - | | |
| (1,427 | ) | |
| (83,525 | ) | |
| - | |
Stock awareness program | |
| - | | |
| (3,996 | ) | |
| (29,567 | ) | |
| (55,820 | ) |
Depreciation
and amortization | |
| (108,052 | ) | |
| (139,945 | ) | |
| (139,816 | ) | |
| (139,692 | ) |
(Loss) income before income
taxes | |
| (719,583 | ) | |
| 302,332 | | |
| (764,338 | ) | |
| (509,416 | ) |
| |
| | | |
| | | |
| | | |
| | |
Income
tax recovery (expense) | |
| - | | |
| 25,978 | | |
| - | | |
| - | |
(Loss) income after tax | |
$ | (719,583 | ) | |
| 328,310 | | |
| (764,338 | ) | |
| (509,416 | ) |
| |
| | | |
| | | |
| | | |
| | |
Basic and diluted (loss) income
per share | |
$ | (0.01 | ) | |
$ | 0.00 | | |
$ | (0.01 | ) | |
$ | (0.00 | ) |
| |
| | | |
| | | |
| | | |
| | |
Weighted average common shares, basic | |
| 131,304,499 | | |
| 131,304,499 | | |
| 131,304,499 | | |
| 131,304,499 | |
Weighted average common
shares, diluted | |
| 131,304,499 | | |
| 131,304,499 | | |
| 131,304,499 | | |
| 131,304,499 | |
| |
Three Months Ended | |
| |
March
31, 2023 | | |
December
31, 2022 | | |
September
30, 2022 | | |
June 30, 2022 | |
| |
(Unaudited) | | |
(Unaudited) | | |
(Unaudited) | | |
(Unaudited) | |
| |
| | |
| | |
| | |
| |
Revenue | |
$ | 1,673,685 | | |
$ | 6,777,299 | | |
$ | 3,514,149 | | |
$ | 2,518,137 | |
| |
| | | |
| | | |
| | | |
| | |
Cost of sales | |
| 1,003,716 | | |
| 4,701,884 | | |
| 2,268,579 | | |
| 1,546,172 | |
Gross profit | |
| 669,969 | | |
| 2,075,415 | | |
| 1,245,570 | | |
| 971,965 | |
| |
| | | |
| | | |
| | | |
| | |
Operating expenses and other
income / (expenses) | |
| (1,540,377 | ) | |
| (1,611,356 | ) | |
| (1,410,651 | ) | |
| (1,510,606 | ) |
Stock awareness program | |
| (56,917 | ) | |
| (55,638 | ) | |
| (9,936 | ) | |
| (44,427 | ) |
Depreciation
and amortization | |
| (139,287 | ) | |
| (139,525 | ) | |
| (138,757 | ) | |
| (138,614 | ) |
(Loss) Income before income
taxes | |
| (1,066,612 | ) | |
| 268,896 | | |
| (313,774 | ) | |
| (721,682 | ) |
| |
| | | |
| | | |
| | | |
| | |
Income
tax recovery (expense) | |
| - | | |
| 150,484 | | |
| - | | |
| 5 | |
(Loss) Income after tax | |
$ | (1,066,612 | ) | |
| 419,380 | | |
| (313,774 | ) | |
| (721,677 | ) |
| |
| | | |
| | | |
| | | |
| | |
Basic and diluted (loss) income
per share | |
$ | (0.01 | ) | |
$ | 0.00 | | |
$ | (0.00 | ) | |
$ | (0.01 | ) |
| |
| | | |
| | | |
| | | |
| | |
Weighted average common shares, basic | |
| 131,307,560 | | |
| 131,494,597 | | |
| 131,581,499 | | |
| 131,424,989 | |
Weighted average common
shares, diluted | |
| 131,307,560 | | |
| 131,494,597 | | |
| 131,581,499 | | |
| 131,424,989 | |
Kidoz
Inc. and subsidiaries
Management’s
Discussion and Analysis
Three
Months ended March 31, 2024 and 2023
LIQUIDITY
AND CAPITAL RESOURCES
The
Company generates cash from operations but does have a line of credit with the Leumi Bank in Israel if required.
The
Company believes it has sufficient cash resources to meet its current growth and development objectives. Although the Company has relied
on revenue generated through its business, external funding may be required to continue growing the existing business and scaling operations.
There can be no assurance that adequate funding will be available in the future, or under terms that are favorable to the Company.
We
had cash of $874,981 and working capital of $2,698,684 as at March 31, 2024. This compares to cash of $1,469,224 and working capital
of $3,220,646 as at December 31, 2023.
During
the quarter ended March 31, 2024, we used cash of ($599,096) in operating activities compared to providing cash of ($46,996) in the prior
year.
During
the three months ended March 31, 2024, we provided cash in investing activities of $12,457 compared to cash used in investing activities
of ($1,496) in the same period in the prior year.
Net
cash used in financing activities was ($7,604) in the three months ended March 31, 2024. This compares to cash used in financing activities
of ($10,281) in the same period in the prior year.
Our
future capital requirements will depend on several factors, including costs associated with the further development of the Ad tech advertising
business, the cost of marketing and customer acquisition costs, the development of new products, the acquisition of new companies and
the success of our overall business.
SHARE
CAPITAL
Common
shares
As
at March 31, 2024, there were 131,304,499 (December 31, 2023 – 131,347,999) common shares outstanding.
No
shares were issued or acquired during the period ended March 31, 2024.
Stock
Options
In
2015, the shareholders approved the 2015 Rolling Stock Option plan. Under the 2015 plan we have reserved 10% of the number of Shares
of the Company issued and outstanding as of each Award Date. Pursuant to this plan we have 10,384,750 stock purchase options (December
31 2023 - 8,066,000) outstanding at December 31, 2023.
During
the period ended March 31, 2024, 2,318,750 options were granted to employees and consultants with an exercise price of CAD$0.20 ($0.14)
where 2% vests per month. 1,056,250 options of these options were granted to directors and officers of the Company.
During
the year ended December 31, 2024, the Company granted 1,885,000 options to employees and consultants with an exercise price of CAD$0.30
($0.22) where 2% vests per month. 400,000 of these options were granted to directors and officers of the Company.
During
the year ended December 31, 2023, there were nil (2022 – nil) options exercised and 460,000 (2022 – 285,600) options cancelled
and 1,988,000 (2022 – 506,150) options expired unexercised.
Kidoz
Inc. and subsidiaries
Management’s
Discussion and Analysis
Three
Months ended March 31, 2024 and 2023
OFF-BALANCE
SHEET ARRANGEMENTS
The
Company has no off-balance sheet arrangements that have or are reasonably likely to have a current or future material adverse effect
on its financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources.
COMMITMENTS
The
Company leases office facilities in Vancouver, British Columbia, Canada, and Netanya, Israel. These office facilities are leased under
operating lease agreements.
During
the period ended March 31, 2024, the lease on the Vancouver office expired and was not renewed. Our Canadian staff will continue to work
on a virtual basis. The minimum lease payments under these leases are approximately as follows:
The
Company has the following management consulting agreements with related parties.
Company | |
Person | |
Role | |
Annual
amount | |
T.M. Williams
(ROW), Inc. | |
T. M. Williams | |
Chairman | |
$ | 160,000 | |
Bromley Accounting
Services Ltd. | |
H. W. Bromley | |
CFO | |
| CAD$215,000 | |
Farcast
Operations Inc. | |
T.
H. Williams | |
VP
Product | |
| CAD$240,000 | |
RELATED
PARTY TRANSCATIONS
As
at and for the period ended March 31, 2024, the Company has the following related party transactions:
| |
Three
Months ended
March 31, 2024 | | |
Three
Months ended
March 31, 2023 | |
Director’s
fees | |
$ | 2,003 | | |
$ | 2,000 | |
Salaries, wages, consultants
and benefits | |
| 160,130 | | |
| 162,665 | |
Selling and marketing | |
| 15,380 | | |
| 27,522 | |
Stock-based compensation
(Note 9) | |
| 23,923 | | |
| 48,221 | |
Software
technology development (Note 7) | |
| 60,148 | | |
| 58,827 | |
Closing
balance for the period | |
$ | 261,584 | | |
$ | 299,235 | |
The
Company has liabilities of $67,507 (December 31, 2023 - $79,852) as at March 31, 2024, to current directors, officers and companies owned
by the current directors and officers of the Company for employment, director and consulting fees.
During
the period ended March 31, 2024, the Company granted 1,056,250 options with an exercise price of CAD$0.20 ($0.14) to current directors
and officers of the Company.
During
the year ended December 31, 2023, the Company granted 400,000 options with an exercise price of CAD$0.30 ($0.22) per share to current
directors and officers of the Company.
The
related party transactions are in the normal course of operations and were granted at the exchange amount, which is the amount of consideration
established and agreed to by the related parties.
Kidoz
Inc. and subsidiaries
Management’s
Discussion and Analysis
Three
Months ended March 31, 2024 and 2023
ACCOUNTING
POLICY CHANGES, CRITICAL ESTIMATES, JUDGMENTS AND ASSUMPTIONS
The
information provided in this MD&A, including the consolidated financial statements, is the responsibility of management. The preparation
of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect amounts reported
in the financial statements and accompanying notes. There is a full disclosure and description of the Company’s critical accounting
policies, estimates, judgments, assumptions in the Condensed Interim Consolidated Financial Statements as at March 31, 2024 in notes
1 and 2.
Significant
areas requiring the use of estimates include the collectability of accounts receivable, the valuation of stock-based compensation, the
valuation of deferred tax assets and liabilities, the useful lives of intangible assets, and the derivative liability – warrants
valuation. Actual results may differ significantly from these estimates.
The
following discussion of critical accounting policies is intended to supplement the Summary of Significant Accounting Policies presented
as Note 2 to our audited consolidated financial statements presented elsewhere in this report. Note 2 summarizes the accounting policies
and methods used in the preparation of our consolidated financial statements.
We
consider the following accounting policies to be both those most important to the portrayal of our financial condition and require the
most subjective judgment:
-
Revenue recognition;
-
Software technology development;
-
Impairment of long-lived assets;
-
Goodwill
These
policies were selected because they require the more significant judgments and estimates in the preparation and presentation of our financial
statements. On an ongoing basis, management evaluates these judgments and estimates, including whether there are any uncertainties as
to compliance with the revenue recognition criteria described below, and recoverability of long-lived assets, as well as the assessment
as to whether there are contingent assets and liabilities that should be recognized or disclosed for the consolidated financial statements
to fairly present the information required to be set forth therein. We base our estimates on historical experience, as well as other
events and assumptions that are believed to be reasonable at the time. Actual results could differ from these estimates under different
conditions.
NEW
ACCOUNTING PRONOUCEMENTS AND CHANGES IN ACCOUNTING POLICIES
In
November 2023, the Financial Standards Board issued ASU 2023-07, Improvements to Reportable Segment Disclosures (“ASU 2023-07”),
which requires that segment expenses deemed significant to the chief operating decision maker (CODM) typically incorporated in measuring
profit or loss of the segment should be disclosed. The guidance also requires that the difference between segment revenues and these
significant segment expenses is disclosed. Any annually disclosed segment information is now required to be reported in interim periods
as well. The standard is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning
after December 15, 2024, which means that it will be effective for our annual reporting for the fiscal year ending July 31, 2025 and
for interim period reporting beginning in fiscal 2026. Early adoption is permitted, and retrospective adoption is required for all prior
periods presented. We are currently evaluating the impact of our pending adoption of ASU 2023-07 on our consolidated financial statements
and related disclosures.
Kidoz
Inc. and subsidiaries
Management’s
Discussion and Analysis
Three
Months ended March 31, 2024 and 2023
On
December 2023, the FASB issued ASU 2023-09 “Income Taxes (Topics 740): Improvements to Income Tax Disclosures” to expand
the disclosure requirements for income taxes, primarily related to the rate reconciliation and income taxes paid. ASU 2023-09 is effective
for annual periods beginning after December 15, 2024. Early adoption is permitted. Management is currently evaluating this ASU to determine
its impact on the Company’s disclosures.
The
Company has evaluated all of the recently issued, but not yet effective, accounting standards that have been issued or proposed by the
Financial Accounting Standards Board or other standards-setting bodies through the filing date of these unaudited consolidated financial
statements and does not believe the future adoption of any such pronouncements will have a material impact on its consolidated financial
statements.
FINANCIAL
INSTRUMENTS AND OTHER INSTRUMENTS
The
Company is exposed to various financial risks resulting from both its operations. The Company does not enter into financial instrument
agreements including derivative financial instruments for speculative purposes. The fair values of the Company’s financial instruments
approximate the carrying values, due to their short terms to maturity or attached market rates of interest. The Company is exposed to
various risks related to its financial instruments as follows:
|
(i) |
Market
risk |
|
|
|
|
|
Market
risk is the risk that changes in market prices, such as interest rates and foreign exchange rates, will affect the Company’s
net income and the value of financial instruments. The objective of market risk management is to manage and control market risk exposures
within acceptable limits, while maximizing returns. |
|
|
|
|
(ii) |
Foreign
exchange risk |
|
|
|
|
|
The
Company has exposure to foreign exchange risk which is the risk that the fair value or future cash flows of a financial instrument
will fluctuate because of changes in foreign exchange rates. Foreign exchange risk arises when future commercial transactions and
recognized assets and liabilities are denominated in a currency that is not the Company’s functional currency. The Company
has not entered into foreign exchange purchase contracts to manage its foreign exchange risk, because, in management’s view,
the cost of setting up the contracts is in excess of the risks associated with a sudden change in the exchange rates. Management
continually monitors the exchange rates and will enter into risk prevention measures when warranted. The Company is also exposed
to foreign exchange risk on its cash, accounts receivable and accounts payable balances that are mostly denominated in U.S. dollars
and Euros, whereas our employment and consulting costs are mostly denominated in Israeli Shekels, British Pounds, Canadian Dollars,
and US Dollars. |
|
|
|
|
(iii) |
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. The Company is subject to credit risk with respect to cash and accounts receivable. The Company’s maximum exposure
to credit risk at the end of the reporting period is the carrying value of these assets. Credit risk is managed through a credit
approval process and monitoring procedures, and there are no expected credit losses. |
|
|
|
|
|
All
cash balances are held at a major banking institutions in Israel, United Kingdom and Canada and management believes the risk of loss
to be remote. |
|
|
|
|
(iv) |
Liquidity
risk |
|
|
|
|
|
Liquidity
risk is the risk that arises when the maturity of assets and the maturity of liabilities do not match. An unmatched position potentially
enhances profitability but can also increase the risk of loss. The Company’s liquidity needs can be met through a variety of
sources. The Company generates cash from operations, and in the past by issuances of common shares. The Company manages liquidity
risk by maintaining sufficient cash balances to meet liabilities when due and by continuously monitoring actual and forecast cash
flows. |
Kidoz
Inc. and subsidiaries
Management’s
Discussion and Analysis
Three
Months ended March 31, 2024 and 2023
RISKS
AND UNCERTAINTIES
The
Company’s business is subject to numerous risks and uncertainties, including those described elsewhere in this MD&A, as well
as general economic and market risks. The following discussion describes material risks and uncertainties that the Company has identified
that may affect the Company’s results of operations and financial condition.
Risks
Related to the Business
|
● |
Regulations
- The Company operates in a highly regulated market with a Children’s Online Privacy Protection Rule (“COPPA”)
& General Data Protection Regulation (“GDPR”). There is the risk that the regulations restrict the Company operations.
The Company serves compliant contextual mobile advertising network that safely reaches hundreds of million kids, teens, and families
every month. |
|
|
|
|
● |
Reliant
on Google and Apple - The Company is heavily reliant on Google and Apple, on whose platform the games where we advertise are
hosted. The Company has been Google certified and has been approved by Apple. |
|
|
|
|
● |
Expanding
Company - the Company is a growing and expanding company. The Company’s revenues may be materially affected by the decisions
of its management and/or customers, and due to a variety of other factors, many of which may be beyond the Company’s control.
This may lead to expenses exceeding estimates or be incurred in the expectation of sales that do not occur or that occur later than
expected. Management expects expenses to increase, especially hiring of additional staff to support its growth and expansion. Fluctuating
results could cause unanticipated quarterly losses and cause the Company’s performance to fall below the expectations of investors,
which could adversely affect the price of the common shares. The following will cause fluctuating results: |
|
○ |
Changes
in demand for Kidoz Platform |
|
○ |
Changes
in the Company’s customer base, additions and losses of customers |
|
○ |
Changes
in advertising budgets of our customers |
|
○ |
Changes
in the availability of advertising inventory or in the cost of reaching customers through digital advertising. |
|
○ |
Disruptions
or outages on the Kidoz platform. |
|
○ |
New
technology or offering by the Kidoz competitors. |
|
○ |
Timing
differences between our payments for advertising inventory and our collection of advertising revenue. |
|
○ |
Shifting
views and behaviors of consumers concerning use of data. |
Kidoz
Inc. and subsidiaries
Management’s
Discussion and Analysis
Three
Months ended March 31, 2024 and 2023
Based
upon the factors above and others beyond the Company’s control, Kidoz forecasts future revenue, costs and expenses, and continually
reviews these forecasts. As a result, its operating results may, from time to time, fall below estimates or the expectations of securities
analysts and investors.
|
● |
Managing
growth - The Company has expanded rapidly over the last few years. The continued rapid growth of the Company may strain management,
financial, technical, and other resources. The Company must expand its sales, marketing, technology, and operational staff and expand
its controls. If Kidoz continues its rapid growth, it will incur additional expenses, and its growth may continue to place a strain
on resources, infrastructure, and ability to maintain the quality of its offering. Accordingly, the Company may not be able to effectively
manage and coordinate growth so as to achieve or maximize future profitability. |
|
|
|
|
● |
Reliance
on Key Customers - The Company is reliant on a relatively few customers and sales houses. The loss of a significant customer
could harm the Company’s business and severely impact the future financial success of the Company. The Company is continually
looking for new sales houses around the world to partner with. |
|
|
|
|
● |
Retaining
and attracting customers - The Company, to continue to grow, must attract new customers and encourage existing advertisers to
purchase additional offerings. Our competitors may introduce lower costs or differentiated products or services that compete with
our current offering on price or technology and therefore our sales are impaired. The Company has hired additional sales staff and
is continually developing its technology. |
|
|
|
|
● |
No
long-term customer commitments - The Company does not have any long term commitments by its customers beyond the current insertion
order, which can be cancelled prior to the campaign conclusion without any penalty. Therefore, the Company success is dependent on
offering the best service and maintaining good customer relations. The Company allocates customer service personnel to manage the
customer relationship. |
|
|
|
|
● |
Reliance
on third parties - the Company is reliant on third parties to operate. These third parties include external sales houses, outsourced
technology developers, advertising exchanges and other strategic partners. If these third parties fail to perform as agreed could
negatively affect our operations. |
|
|
|
|
● |
Personnel
- The loss of any member of the Company’s management team, could have a material adverse effect on its business and results
of operations. The Company relies on its engineering staff to develop its technology; operations staff to manage and operate the
campaigns and its sales teams to attract and retain key customers. The inability to hire, or the increased costs of new personnel,
or the cost to maintain existing personnel could have a material adverse effect on the Company’s business and operating results.
There is intense competition for capable personnel in all of these areas, and the Company may not be successful in attracting, training,
integrating, motivating, or retaining new personnel, vendors, or subcontractors for these required functions. The growth of the Company
is dependent on hiring additional personnel so there is additional costs in training these new personnel. |
|
|
|
|
● |
Children
advertising - The Company is dependent on advertising to children so therefore is affected by changes to this business segment.
The Company is expanding into advertising to teens and families and to be less reliant on advertising to children. |
Kidoz
Inc. and subsidiaries
Management’s
Discussion and Analysis
Three
Months ended March 31, 2024 and 2023
|
● |
Market
conditions - The economic uncertainty in the market has made and continues to make it difficult for the Company to forecast revenue
and operating results and to make decisions regarding operational cost structures and investments. The Company’s business depends
on the overall demand for advertising and on the economic health of its customers. Economic downturns or unstable market conditions
may cause the Company’s customers to decrease their advertising budgets, which could reduce usage of the Company’s platform
and adversely affect its business, operating results, and financial condition. |
|
|
|
|
● |
Inappropriate
advertisement - This is the risk that the Company serves an inappropriate advertisement. To mitigate this risk all adverts are
human reviewed before the campaign commences. |
|
|
|
|
● |
Cybersecurity
- Cybersecurity attacks, including breaches, computer malware and computer hacking have become more prevalent recent years across
all businesses. Any cybersecurity breach caused by hacking, which involves efforts to gain unauthorized access to information or
systems, or to cause intentional malfunctions or loss or corruption of data, software, hardware or other computer equipment, or the
inadvertent transmission of computer viruses could adversely affect the business, financial condition, results of operations or reputation
of the Company. The Company believes that it is taken reasonable steps to protect the security, integrity and confidentiality of
the information collected, used, stored and disclosed, but there is no guarantee that in the future inadvertent (e.g., software bugs
or other technical malfunctions, employee error or malfeasance, or other factors) or unauthorized data access or use will not occur
despite its efforts in the past and in the future. |
|
|
|
|
● |
Technology
- The Company’s future success is dependent on its ability to continue to develop and expand its products and technologies
and to address the needs of its customers. The Company operates in an industry that is characterized by rapid technological change,
frequent new product and service introductions and enhancements, uncertain product life cycles, changes in customer requirements,
and evolving industry standards. The introduction of new products and new technologies, the emergence of new industry standards,
or improvements to existing technologies could render the Company’s platform obsolete or relatively less competitive. |
|
|
|
|
● |
Outages
- In addition, the Company operates 24/7 business so if outages were to occur it is critical for the technology to be restored
in a timely manner. Any delay in restoring the systems will have a negative effect on its business, operating results and financial
condition. |
|
|
|
|
● |
Cloud
based servers - The Company’s products and services involve storage using a third-party cloud-based hosting service. Any
damage to, or failure of, the hosting service’s systems generally could result in interruptions in the use of the Company’s
platform. Such interruptions may reduce the Company’s revenue, and adversely the Company’s ability to attract new customers.
The Company’s business will also be harmed if its customers and potential customers believe its products or services are unreliable. |
|
|
|
|
● |
Incorrect
advertising – The Company is developing a teens and family platform under its Prado brand. Therefore, there is the risk
that an inappropriate advertisement is served to children, which could result in fines to the Company and have a negative effect
on its business, operating results, and financial condition. The Company has put in internal controls that ensure no non children
advertisement is served to children. |
Kidoz
Inc. and subsidiaries
Management’s
Discussion and Analysis
Three
Months ended March 31, 2024 and 2023
Financial
and Accounting Risks
|
● |
Additional
financing - There can be no certainty that the Company’s financial resources and revenue from sales will be sufficient
for its future needs. The Company may need to incur significant expenses for growth, operations, research and development, as well
as sales and marketing and other unforeseen costs. The ability of the Company to arrange such financing in the future will depend
in part upon the prevailing capital market conditions as well as the business performance of the Company. It may be difficult or
impossible for the Company to obtain debt financing or equity financing on commercially acceptable terms. In addition, the issuance
of common shares for an equity financing may have a negative effect on the existing shareholders of the Company such as dilution
or negative sentiments in the market to the equity financing. |
|
|
|
|
● |
Growth
– Kidoz anticipates continued growth that could require substantial financial and other resources to, among other things:
(a) expand and develop product offerings; (b) improve technological infrastructure, including investing in its technology (c) cover
general and administrative expenses, including legal, accounting and other expenses; (d) cover sales and marketing expenses, including
a significant expansion of the Company’s direct sales organization. Investment in these, however, may not yield anticipated
returns. Consequently, as costs increase, the Company may not be able to generate sufficient revenue to achieve or sustain profitability. |
|
|
|
|
● |
Payment
risks – If our customers do not pay, or dispute their invoices, then the business, operating results and financial condition
may be adversely affected. In addition, if our customers do not pay in a timely manner will our operating results and financial condition
may be adversely affected. |
|
|
|
|
● |
Internal
Controls - A failure to maintain an effective system of internal control over financial reporting could harm the Company’s
financial performance, its ability to raise capital and its continued listing on the TSX Venture Exchange. In addition, the Company
is a small company so has limited segregation of duties. The Company is therefore reliant on the critical personnel and an increase
in the risk of the failure of internal controls. |
|
|
|
|
● |
Changes
to GAAP – The Company’s consolidated financial statements have been prepared in accordance with accounting principles
generally accepted in the United States of America (“US GAAP”). There is a risk that changes to US GAAP will negatively
affect the Company in terms of results and could become more difficult, time-consuming or costly and increase demand on the Company’s
systems and resources to comply with this change. |
Industry
Risk
|
● |
Competition
– the advertising business is a highly competitive business. The Company offers niche advertising in a highly regulated
business. However, there are few barriers to existing large advertising companies entering the market. Our existing customers could
develop their own in-house solutions and therefore no longer advertise with us. |
|
|
|
|
● |
Ad
blockers – Consumers may load ad blocking software. This will affect our ability to serve advertisements and will therefore
reduce our revenue. |
|
|
|
|
● |
Failure
to access advertising inventory – We must maintain a consistent supply of ad inventory. Our success depends on our ability
to secure inventory on reasonable terms in multiple locations. The amount, quality, and cost of inventory available to the Company
can change at any time. If our relationships with any of our significant suppliers were to cease, or if the material terms of these
relationships were to change unfavourably, our business would be negatively impacted. |
Kidoz
Inc. and subsidiaries
Management’s
Discussion and Analysis
Three
Months ended March 31, 2024 and 2023
|
● |
Fraud
– The Company operates as a technology and services provider in a dynamic ecosystem where fraud exists. Typical forms of
fraud include robotic traffic, where robots mimic the behaviour of users in order to inflate the number of impressions, clicks, post
clicks actions or other metrics associated with the ad. The Company reviews all ads and monitors the impression serving with our
suppliers. |
|
|
|
|
● |
Catastrophic
events – We maintain cloud-based servers around the world, that deliver advertising campaigns for our advertisers. Any
of its existing and future facilities may be harmed or rendered inoperable by attack or security intrusion by a computer hacker,
natural or man-made disasters, including earthquakes, tornadoes, hurricanes, wildfires, floods, nuclear disasters, war, acts of terrorism
or other criminal activities, infectious disease outbreaks and power outages, any of which may render it difficult or impossible
for the Company to operate its business for some period of time. The Company maintains backup and disaster recovery plans to get
back up and running as fast as possible. |
|
|
|
|
● |
Economic,
Political and Market Conditions – Our business depends on the overall demand for advertising and on the economic health
of our current and prospective advertisers. Economic downturns, including a recession, or instability in political or market conditions
may cause current or new advertisers to reduce their advertising budgets. These conditions are impacted by events outside of the
Company’s control, such as the COVID-19 pandemic, may have a long-term impact on the global economy. Adverse economic conditions
and general uncertainty about continued economic recovery are likely to affect the Company’s business prospects. This uncertainty
may cause general business conditions to deteriorate or become volatile, which could cause advertisers to delay, decrease or cancel
campaigns, and expose the Company to increased credit risk on advertiser orders, which, in turn, could negatively impact its business,
financial condition and results of operations. In addition, continued geopolitical turmoil in many parts of the world have and may
continue to put pressure on global economic conditions, which could lead to reduced spending on advertising. |
Risks
Related to the Common Shares and Corporate and Securities Law
|
● |
Market
for common shares – The shares of the Company are illiquid. The Company has made efforts to improve the exposure of the
Company through its stock awareness program and create a more active market for its shares. There are no assurances that our Stock
Awareness campaigns will be effective to create a liquid market. |
|
|
|
|
● |
Volatility
in the market - Technology stocks have historically experienced high levels of volatility and we cannot predict the prices at
which our common shares will trade. Fluctuations in the market price of our common shares could cause an investor to lose all or
part of their investment in our common shares. These fluctuations in the market price and volatility of our common shares can be
caused by factors outside the control of the Company such the following: |
|
○ |
The
volatility in the market price and trading volume of technology companies in general especially large companies in the digital advertising
industry (e.g. Google and Meta); |
|
|
|
|
○ |
Changes
in regulatory developments in Canada and the United States; |
|
|
|
|
○ |
General
economic conditions and trends, including global financial markets, global economies and general market conditions, such as interest
rates; |
|
|
|
|
○ |
Major
catastrophic events (e.g. the war in the Ukraine); |
|
|
|
|
○ |
Unexpected
market reactions to the Company announcements. |
Kidoz
Inc. and subsidiaries
Management’s
Discussion and Analysis
Three
Months ended March 31, 2024 and 2023
|
● |
As
a result, share prices of many technology companies have fluctuated in a manner unrelated or disproportionate to the operating performance
of those companies. In general, in the past, shareholders have filed securities class action litigation following periods of market
volatility. If Kidoz were to become involved in securities litigation, it could subject it to substantial costs, divert resources
and the attention of management from our business, and adversely affect our business. |
|
|
|
|
● |
Public
Company implications – The Company is listed on the Toronto Venture Stock Exchange and is therefore subject to its listing
requirements. Compliance with these rules and regulations could become more difficult, time-consuming, or costly and increase demand
on the Company’s systems and resources. |
ADDITIONAL
INFORMATION
Additional
information and other publicly filed documents relating to Kidoz Inc. are available through the internet on the Canadian Securities Administrators’
System for Electronic Document Analysis and Retrieval (“SEDAR+”), which can be accessed at www.sedarplus.com and the
Company’s website at http://investor.kidoz.net.
In
addition, we file with the Securities and Exchange Commission at the Securities and Exchange Commission’s Public Reference Room
at 100 F Street, N.E., Washington D.C. 20549. You can request copies of these documents, upon payment of a duplicating fee, by writing
to the Securities and Exchange Commission. Please call the Securities and Exchange Commission at 1-800-SEC-0330 for further information
on the operation of the Public Reference Room.
We
file our reports with the Securities and Exchange Commission electronically through the Securities and Exchange Commission’s Electronic
Data Gathering, Analysis and Retrieval (“EDGAR”) system. The Securities and Exchange Commission maintains an Internet site
that contains reports, proxy and information statements, and other information regarding companies that file electronically with the
Securities and Exchange Commission through EDGAR. The address of this Internet site is http://www.sec.gov.
EXHIBIT
99.3
Form
52-109F2
Certification
of Interim Filings
Full
Certificate
I,
Jason Williams, Chief Executive Officer of Kidoz Inc. certify the following:
1. |
Review: I
have reviewed the interim financial report and interim MD&A (together, the “interim filings”) of Kidoz Inc.
(the “issuer”) for the interim period ended March 31, 2024. |
|
|
2. |
No misrepresentations:
Based on my knowledge, having exercised reasonable diligence, the interim filings do not contain any untrue statement of
a material fact or omit to state a material fact required to be stated or that is necessary to make a statement not misleading in
light of the circumstances under which it was made, with respect to the period covered by the interim filings. |
|
|
3. |
Fair presentation:
Based on my knowledge, having exercised reasonable diligence, the interim financial report together with the other financial
information included in the interim filings fairly present in all material respects the financial condition, financial performance
and cash flows of the issuer, as of the date of and for the periods presented in the interim filings. |
|
|
4. |
Responsibility: The
issuer’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures
(DC&P) and internal control over financial reporting (ICFR), as those terms are defined in National Instrument 52-109 Certification
of Disclosure in Issuers’ Annual and Interim Filings, for the issuer. |
|
|
5. |
Design: Subject
to the limitations, if any, described in paragraphs 5.2 and 5.3, the issuer’s other certifying officer(s) and I have, as at
the end of the period covered by the interim filings |
| (a) | designed
DC&P, or caused it to be designed under our supervision, to provide reasonable assurance
that |
| (i) | material
information relating to the issuer is made known to us by others, particularly during the
period in which the interim filings are being prepared; and |
| | |
| (ii) | information
required to be disclosed by the issuer in its annual filings, interim filings or other reports filed or submitted
by it under securities legislation is recorded, processed, summarized and reported within the time periods specified
in securities legislation; and |
| (b) | designed
ICFR, or caused it to be designed under our supervision, to provide reasonable assurance
regarding the reliability of financial reporting and the preparation of financial statements
for external purposes in accordance with the issuer’s GAAP. |
5.1 | Control
framework: The control framework the issuer’s other certifying officer(s) and I used to
design the issuer’s ICFR is the Internal Control - Integrated Framework (2013) (COSO Framework)
published by The Committee of Sponsoring Organizations of the Treadway Commission (COSO). |
| |
5.2 | ICFR –
material weakness relating to design: N/A |
| |
5.3 | Limitation
on scope of design: N/A |
| |
6. | Reporting
changes in ICFR: The issuer has disclosed in its interim MD&A any change in the issuer’s ICFR that occurred
during the period beginning on January 1, 2024 and ended on March 31, 2024 that has materially affected, or
is reasonably likely to materially affect, the issuer’s ICFR. |
Date: May 30, 2024 |
|
|
|
/S/ J.M.
Williams |
|
J. M. Williams |
|
Chief Executive Officer |
|
EXHIBIT
99.4
Form
52-109F2
Certification
of Interim Filings
Full
Certificate
I,
Henry Bromley, Chief Financial Officer of Kidoz Inc. certify the following:
1. | Review:
I have reviewed the interim financial report and interim MD&A (together, the
“interim filings”) of Kidoz Inc. (the “issuer”) for the interim
period ended March 31, 2024. |
| |
2. | No
misrepresentations: Based on my knowledge, having exercised reasonable diligence,
the interim filings do not contain any untrue statement of a material fact or omit to state
a material fact required to be stated or that is necessary to make a statement not misleading
in light of the circumstances under which it was made, with respect to the period covered
by the interim filings. |
| |
6. | Fair
presentation: Based on my knowledge, having exercised reasonable diligence, the interim
financial report together with the other financial information included in the interim filings
fairly present in all material respects the financial condition, financial performance and
cash flows of the issuer, as of the date of and for the periods presented in the interim
filings. |
| |
7. | Responsibility:
The issuer’s other certifying officer(s) and I are responsible for establishing
and maintaining disclosure controls and procedures (DC&P) and internal control over financial
reporting (ICFR), as those terms are defined in National Instrument 52-109 Certification
of Disclosure in Issuers’ Annual and Interim Filings, for the issuer. |
| |
8. | Design:
Subject to the limitations, if any, described in paragraphs 5.2 and 5.3, the issuer’s
other certifying officer(s) and I have, as at the end of the period covered by the interim
filings |
| (a) | designed
DC&P, or caused it to be designed under our supervision, to provide reasonable assurance
that |
| (i) | material
information relating to the issuer is made known to us by others, particularly during the
period in which the interim filings are being prepared; and |
| | |
| (ii) | information
required to be disclosed by the issuer in its annual filings, interim filings or other reports
filed or submitted by it under securities legislation is recorded, processed, summarized
and reported within the time periods specified in securities legislation; and |
| (b) | designed
ICFR, or caused it to be designed under our supervision, to provide reasonable assurance
regarding the reliability of financial reporting and the preparation of financial statements
for external purposes in accordance with the issuer’s GAAP. |
5.1 | Control
framework: The control framework the issuer’s other certifying officer(s) and
I used to design the issuer’s ICFR is the Internal Control - Integrated Framework (2013)
(COSO Framework) published by The Committee of Sponsoring Organizations of the Treadway Commission
(COSO). |
| |
5.2 | ICFR
– material weakness relating to design: N/A |
| |
5.3 | Limitation
on scope of design: N/A |
| |
6. | Reporting
changes in ICFR: The issuer has disclosed in its interim MD&A any change in the
issuer’s ICFR that occurred during the period beginning on January 1, 2024 and
ended on March 31, 2024 that has materially affected, or is reasonably likely to materially
affect, the issuer’s ICFR. |
Date: May 30, 2024 |
|
|
|
/S/
H. W. Bromley |
|
H. W. Bromley |
|
Chief Financial Officer |
|
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v3.24.1.1.u2
Condensed Interim Consolidated Balance Sheets (Unaudited) - USD ($)
|
Mar. 31, 2024 |
Dec. 31, 2023 |
Current assets: |
|
|
Cash |
$ 874,981
|
$ 1,469,224
|
Accounts receivable, less allowance for doubtful accounts $106,839 (2023 - $106,839) (Note 3) |
3,963,192
|
6,261,305
|
Prepaid expenses |
105,291
|
102,895
|
Total Current Assets |
4,943,464
|
7,833,424
|
Equipment (Note 4) |
28,405
|
29,234
|
Goodwill (Note 6) |
3,301,439
|
3,301,439
|
Intangible assets (Note 5) |
496,575
|
601,719
|
Long term cash equivalent |
7,384
|
23,847
|
Operating lease right-of-use assets (Note 12) |
|
6,781
|
Security deposit |
10,481
|
10,636
|
Total Assets |
8,787,748
|
11,807,080
|
Current liabilities: |
|
|
Accounts payable |
1,612,939
|
3,834,082
|
Accrued liabilities |
564,334
|
691,239
|
Operating lease liabilities – current portion (Note 12) |
|
7,605
|
Total Liabilities |
2,244,780
|
4,612,778
|
Commitments (Note 11) |
|
|
Stockholders’ Equity (Note 9): |
|
|
Common stock, no par value, unlimited shares authorized, 131,304,499 shares issued and outstanding (December 31, 2023 - 131,304,499) |
51,235,942
|
51,167,693
|
Accumulated deficit |
(44,717,554)
|
(43,997,971)
|
Accumulated other comprehensive income: |
|
|
Foreign currency translation adjustment |
24,580
|
24,580
|
Total Stockholders’ Equity |
6,542,968
|
7,194,302
|
Total Liabilities and Stockholders’ Equity |
8,787,748
|
11,807,080
|
Related Party [Member] |
|
|
Current liabilities: |
|
|
Accounts payable and accrued liabilities - related party (Note 15) |
$ 67,507
|
$ 79,852
|
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v3.24.1.1.u2
Condensed Interim Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($)
|
3 Months Ended |
12 Months Ended |
Mar. 31, 2024 |
Dec. 31, 2023 |
Statement of Financial Position [Abstract] |
|
|
Allowance for doubtful accounts |
$ 106,839
|
$ 106,839
|
Common stock, no par value |
$ 0
|
$ 0
|
Common stock, shares authorized |
Unlimited
|
Unlimited
|
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131,304,499
|
131,304,499
|
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131,304,499
|
131,304,499
|
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v3.24.1.1.u2
Condensed Interim Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)
|
3 Months Ended |
Mar. 31, 2024 |
Mar. 31, 2023 |
Revenue: |
|
|
Total revenue |
$ 1,793,071
|
$ 1,673,685
|
Total cost of sales |
836,674
|
1,003,716
|
Gross profit |
956,397
|
669,969
|
Operating expenses: |
|
|
Amortization of operating lease right-of-use assets (Note 12) |
6,781
|
9,404
|
Depreciation and amortization (Notes 4 & 5) |
108,052
|
139,287
|
Director’s fees (Note 13) |
2,003
|
2,000
|
General and administrative |
196,510
|
191,469
|
Loss on disposal of equipment |
1,927
|
|
Salaries, wages, consultants and benefits (Note 13) |
51,397
|
166,382
|
Selling and marketing (Note 13) |
327,522
|
327,522
|
Stock awareness program |
|
56,917
|
Stock-based compensation (Note 9 & 13) |
68,249
|
111,974
|
Software technology development (Note 7) |
889,440
|
744,333
|
Total operating expenses |
1,651,881
|
1,749,288
|
Loss before other income (expense) and income taxes |
(695,484)
|
(1,079,319)
|
Other income (expense): |
|
|
Foreign exchange (loss) gain |
(24,105)
|
12,651
|
Gain on derivative liability – warrants (Note 2e) |
|
51
|
Interest and other income |
6
|
5
|
Net loss before income taxes |
(719,583)
|
(1,066,612)
|
Provision for income taxes |
|
|
Net loss and comprehensive loss |
$ (719,583)
|
$ (1,066,612)
|
Basic loss per common share |
$ (0.01)
|
$ (0.01)
|
Diluted loss per common share |
$ (0.01)
|
$ (0.01)
|
Weighted average common shares outstanding, basic |
131,304,499
|
131,307,560
|
Weighted average common shares outstanding, diluted |
131,340,499
|
131,307,560
|
Advertising [Member] |
|
|
Revenue: |
|
|
Total revenue |
$ 1,695,140
|
$ 1,538,046
|
Programmatic Advertising [Member] |
|
|
Revenue: |
|
|
Total revenue |
78,715
|
68,070
|
Content [Member] |
|
|
Revenue: |
|
|
Total revenue |
$ 19,216
|
$ 67,569
|
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v3.24.1.1.u2
Condensed Interim Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($)
|
Common Stock [Member] |
Treasury Stock, Common [Member] |
Retained Earnings [Member] |
Accumulated Foreign Currency Adjustment Attributable to Parent [Member] |
Total |
Balance at Dec. 31, 2022 |
$ 50,664,887
|
$ (11,793)
|
$ (41,985,915)
|
$ 24,580
|
$ 8,691,759
|
Balance, shares at Dec. 31, 2022 |
131,347,999
|
|
|
|
|
Stock-based compensation |
$ 111,974
|
|
|
|
111,974
|
Net loss and comprehensive loss |
|
|
(1,066,612)
|
|
(1,066,612)
|
Repurchase of common shares |
$ (12,310)
|
11,793
|
|
|
(517)
|
Repurchase of common shares, (in shares) |
(43,500)
|
|
|
|
|
Balance at Mar. 31, 2023 |
$ 50,764,551
|
|
(43,052,527)
|
24,580
|
7,736,604
|
Balance, shares at Mar. 31, 2023 |
131,304,499
|
|
|
|
|
Balance at Dec. 31, 2023 |
$ 51,167,693
|
|
(43,997,971)
|
24,580
|
7,194,302
|
Balance, shares at Dec. 31, 2023 |
131,304,499
|
|
|
|
|
Stock-based compensation |
$ 68,249
|
|
|
|
68,249
|
Net loss and comprehensive loss |
|
|
(719,583)
|
|
(719,583)
|
Balance at Mar. 31, 2024 |
$ 51,235,942
|
|
$ (44,717,554)
|
$ 24,580
|
$ 6,542,968
|
Balance, shares at Mar. 31, 2024 |
131,304,499
|
|
|
|
|
X |
- DefinitionThe portion of profit or loss for the period, net of income taxes, which is attributable to the parent.
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v3.24.1.1.u2
Condensed Interim Consolidated Statements of Cash Flows (Unaudited) - USD ($)
|
3 Months Ended |
12 Months Ended |
Mar. 31, 2024 |
Mar. 31, 2023 |
Dec. 31, 2023 |
Cash flows from operating activities: |
|
|
|
Net loss |
$ (719,583)
|
$ (1,066,612)
|
|
Adjustments to reconcile net loss to net cash used in operating activities: |
|
|
|
Depreciation and amortization |
108,052
|
139,287
|
|
Amortization of operating lease right-of-use assets |
6,781
|
9,404
|
$ 29,748
|
Gain on derivative liability – warrants |
|
(51)
|
|
Loss on disposal of equipment |
1,927
|
|
|
Stock-based compensation |
68,249
|
111,974
|
|
Unrealized foreign exchange loss |
154
|
17
|
|
Changes in operating assets and liabilities: |
|
|
|
Accounts receivable |
2,298,113
|
3,978,347
|
|
Prepaid expenses |
(2,396)
|
(38,096)
|
|
Accounts payable and accrued liabilities |
(2,360,393)
|
(3,181,266)
|
|
Net cash used in operating activities |
(599,096)
|
(46,996)
|
|
Cash flows from investing activities: |
|
|
|
Acquisition of equipment |
(4,006)
|
(1,496)
|
|
Long-term cash equivalent |
16,463
|
|
|
Net cash provided by (used in) investing activities |
12,457
|
(1,496)
|
|
Cash flows from financing activities: |
|
|
|
Payments for repurchase of common shares |
|
(517)
|
|
Payments on operating lease liabilities |
(7,604)
|
(9,764)
|
|
Net cash used in financing activities |
(7,604)
|
(10,281)
|
|
Change in cash |
(594,243)
|
(58,773)
|
|
Cash, beginning of period |
1,469,224
|
2,363,530
|
2,363,530
|
Cash, end of period |
874,981
|
2,304,757
|
$ 1,469,224
|
Supplementary information: |
|
|
|
Interest paid |
|
|
|
Income taxes paid |
$ 15,431
|
$ 3,617
|
|
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v3.24.1.1.u2
Basis of Presentation
|
3 Months Ended |
Mar. 31, 2024 |
Accounting Policies [Abstract] |
|
Basis of Presentation |
1. Basis of Presentation:
The
accompanying unaudited condensed interim consolidated financial statements have been prepared by Kidoz Inc. (“the Company”)
in conformity with accounting principles generally accepted in the United States of America (“US GAAP”) applicable to interim
financial information and with the rules and regulations of the United States Securities and Exchange Commission. Accordingly, certain
information and footnote disclosures normally included in annual consolidated financial statements prepared in accordance with generally
accepted accounting principles have been condensed, or omitted, pursuant to such rules and regulations. In the opinion of management,
the unaudited condensed interim consolidated financial statements include all adjustments necessary for the fair presentation of the
results of the interim periods presented. All adjustments are of a normal recurring nature, except as otherwise noted below. These unaudited
interim consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements
and notes thereto filed April 25, 2024 for the year ended December 31, 2023, included in the Company’s Annual Financial Statements
and Management’s Discussion and Analysis filed with the TSX Venture Exchange on SEDAR and the Annual Report on Form 20-F, filed
with the Securities and Exchange Commission. The results of operations for the interim periods are not necessarily indicative of the
results of operations for any other interim period or for a full fiscal year.
Continuing
operations
These
unaudited condensed interim consolidated financial statements have been prepared assuming the realization of assets and the settlement
of liabilities in the normal course of operations. The Company expects to continue to generate sufficient cash flows to fund continued
operations for the next 12 months, or, in the absence of adequate cash flows from operations, obtaining additional financing.
Management
continues to review operations in order to identify additional strategies designed to generate cash flow, improve the Company’s
financial position, and enable the timely discharge of the Company’s obligations.
There
have been many factors which have affected the world economies in recent years. These include global pandemics (i.e. coronavirus COVID-19),
inflation, the war in Gaza and Ukraine and many more. These factors have adversely affected workforces, economies, and financial markets
globally. It has also disrupted the normal operations of many businesses, including the Company’s. These factors have affected
spending, thereby affecting demand for the Company’s product and the Company’s business and its results of operations. It
is not possible for the Company to predict the duration or magnitude of these factors at this time and the full effects on the Company’s
business, its future results of operations, or ability to raise funds.
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v3.24.1.1.u2
Summary of significant accounting policies
|
3 Months Ended |
Mar. 31, 2024 |
Accounting Policies [Abstract] |
|
Summary of significant accounting policies |
2. Summary of significant accounting policies:
(a) Basis of presentation:
These
unaudited condensed interim consolidated financial statements have been prepared in accordance with accounting principles generally accepted
in the United States of America (“US GAAP”) applicable to annual financial information and with the rules and regulations
of the United States Securities and Exchange Commission and the TSX Venture Exchange.
2. | | Summary of significant
accounting policies (Continued): |
|
(a) |
Basis of presentation: |
The
financial statements include the accounts of the Company’s subsidiaries:
Schedule
of Consolidation of Subsidiaries
Company | |
Registered | |
% Owned | |
Shoal Media (Canada) Inc. | |
British Columbia, Canada | |
| 100 | % |
Kidoz Ltd. | |
Israel | |
| 100 | % |
Prado Media Ltd. | |
British Columbia, Canada | |
| 100 | % |
Rooplay Media Kenya Limited | |
Kenya | |
| 100 | % |
Shoal Media Inc. | |
Anguilla | |
| 100 | % |
Shoal Media (UK) Ltd. | |
United Kingdom | |
| 100 | % |
During
the quarter ended March 31, 2023, Shoal Games (UK) Plc was discontinued.
In
addition, there are the following dormant subsidiaries; Bingo.com (Antigua) Inc., Bingo.com (Wyoming) Inc., and Bingo Acquisition Corp.
All
inter-company balances and transactions have been eliminated in the consolidated financial statements.
(b) Use of estimates:
The
preparation of unaudited condensed interim 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 the disclosure of contingent assets and liabilities
at the date of the financial statements and recognized revenues and expenses for the reporting periods.
Significant
areas requiring the use of estimates include the collectability of accounts receivable, the valuation of stock-based compensation, the
valuation of deferred tax assets and liabilities, the useful lives of intangible assets, the inputs used in assessing goodwill impairment,
and the derivative liability – warrants valuation. Actual results may differ significantly from these estimates.
(c) Revenue recognition:
In
accordance with ASC 606, Revenue from Contracts with Customers, revenue is recognized when a customer obtains control of promised services.
The amount of revenue recognized reflects the consideration to which the Company expects to be entitled to receive in exchange for these
services.
We
derive substantially all of our revenue from the sale of Ad tech advertising revenue.
2. | | Summary of significant
accounting policies (Continued): |
|
(c) |
Revenue recognition: (Continued) |
To
achieve this core principle, the Company applied the following five steps:
1)
Identify the contract with a customer
A
contract with a customer exists when (i) the Company enters into an enforceable contract with a customer that defines each party’s
rights regarding the services to be transferred, whose impression count will form the basis of the revenue and identifies the payment
terms related to these services, (ii) the contract has commercial substance and, (iii) the Company determines that collection of substantially
all consideration for services that are transferred is probable based on the customer’s intent and ability to pay the promised
consideration. The Company applies judgment in determining the customer’s ability and intention to pay, which is based on a variety
of factors including the customer’s historical payment experience or, in the case of a new customer, published credit and financial
information pertaining to the customer.
2)
Identify the performance obligations in the contract
Performance
obligations promised in a contract are identified based on the services that will be transferred to the customer that are both capable
of being distinct, whereby the customer can benefit from the service either on its own or together with other resources that are readily
available from third parties or from the Company, and are distinct in the context of the contract, whereby the transfer of the services
is separately identifiable from other promises in the contract. To the extent a contract includes multiple promised services, the Company
must apply judgment to determine whether promised services are capable of being distinct and distinct in the context of the contract.
If these criteria are not met the promised services are accounted for as a combined performance obligation.
3)
Determine the transaction price
The
transaction price is determined based on the consideration to which the Company will be entitled in exchange for transferring services
to the customer. None of the Company’s contracts contain financing or variable consideration components.
4)
Allocate the transaction price to performance obligations in the contract
If
the contract contains a single performance obligation, the entire transaction price is allocated to the single performance obligation.
Contracts that contain multiple performance obligations require an allocation of the transaction price to each performance obligation
based on a relative standalone selling price basis. The Company determines standalone selling price based on the price at which the performance
obligation is sold separately. If the standalone selling price is not observable through past transactions, the Company estimates the
standalone selling price taking into account available information such as market conditions and internally approved pricing guidelines
related to the performance obligations.
2. | | Summary of significant
accounting policies (Continued): |
|
(c) |
Revenue recognition: (Continued) |
5)
Recognize revenue when or as the Company satisfies a performance obligation
The
Company satisfies performance obligations at a point in time as discussed in further detail under “Disaggregation of Revenue”
below. Revenue is recognized at the time the related performance obligation is satisfied by transferring a promised service to a customer.
Disaggregation
of Revenue
All
of the Company’s performance obligations, and associated revenue, are generally transferred to customers at a point in time. The
Company has the following revenue streams:
1)
Ad tech advertising revenue - The pricing and terms for all our in-game advertising arrangements are mostly governed by insertion order
which generally stipulates the payment terms, the duration (usually short term in nature), the number of advertising units delivered
(e.g. impressions, completed views, or cost per install) and the contractually agreed upon price per advertising unit. The Company has
concluded that the delivery of the Ad tech advertising is delivered at a point in time and, as such, has concluded these deliveries are
a single performance obligation. The Company invoices fees which are generally variable based on the arrangement, which would typically
include the number of impressions delivered at a specified price per application. For impressions delivered, revenue is recognized in
the month in which the Company delivers the application to the end consumer or the month when the campaign ends.
2)
Programmatic revenue - The Company generally offers these services under a programmatic bid on a Cost-per-Impression (CPM) basis. Our
customers upload their advertisements into a demand side platform which then connects to our Publisher Software Development Kit (“SDK”)
through an exchange platform and on a bid system agree on the CPM rate and the impressions to be served.
The
Company has concluded that the delivery of the Programmatic advertising is delivered at the earlier of month end or at a point in time
and, as such, has concluded these deliveries are a single performance obligation. The Company is deemed to be the principal in the transaction
and therefore recognizes the revenue on a gross basis and commissions are recognized as cost of sales. The Company invoices fees which
are generally variable based on the arrangement, which would typically include the number of impressions delivered at a specified price
per application. For impressions delivered, revenue is recognized in the month in which the Company delivers the application to the end
consumer or the month when the campaign ends.
3)
Content revenue – The Company recognizes content revenue on the following forms of revenue:
a)
Carriers and Original Equipment Manufacturer (“OEMs”) - The Company generally offers these services under a customer contract
per tablet device license fee model with OEMs. Monthly or quarterly license fees are based on the OEM agreement with the number of devices
the Kidoz Kid Mode is installed upon.
2. | | Summary of significant
accounting policies (Continued): |
|
(c) |
Revenue recognition: (Continued) |
b)
Rooplay - The Company generates revenue through subscriptions or premium sales of Rooplay, (www.rooplay.com) the cloud-based EduGame
system for kids to learn and play within its games on smartphones and tablet devices, such as Apple’s iPhone and iPad, and mobile
devices utilizing Google’s Android operating system. The revenue is recognized net of platform fees.
c)
Rooplay licensing - The Company licenses its branded educational games under a monthly cost per game agreement license fee model. Monthly
license fees are based on the number of games licensed.
The
Company has identified the following performance obligations in these contracts:
i.
Ongoing game related services such as hosting of game play, storage of customer content, when and if available content updates, maintaining
the virtual currency management engine, tracking gameplay statistics, matchmaking as it relates to multiple player gameplay, etc.
ii.
Obligation to the paying player to continue displaying and providing access to the virtual items within the game.
Neither
of these obligations are considered distinct since the actual mobile game and the related ongoing services are both required to purchase
and benefit from the related virtual items. As such, the Company’s performance obligations represent a single combined performance
obligation which is to make the game and the ongoing game related services available to the players. The revenue is recognized net of
platform fees.
(d) Software Technology Development Costs:
The
Company expenses all software development costs as incurred for the period ended March 31, 2024 and 2023. As at March 31, 2024, and December
31, 2023, all capitalized software development costs have been fully amortized and the Company has no capitalized software development
costs.
Total
software development costs were $16,944,997 as at March 31, 2024 (December 31, 2023 - $16,055,557).
(e) Impairment of long-lived assets and long-lived assets to be disposed of:
If
such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of
the assets exceeds the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount and the fair
value less costs to sell.
2. |
Summary of significant accounting policies (Continued): |
(f) Intangible assets
The
Company identified the following intangible assets in the acquisition of Kidoz Ltd. Finite life intangible assets are recorded at
historical cost less accumulated amortization based on their estimated useful life and any impairment is determined in accordance
with ASC 360. The Company does not have any indefinite life intangible assets. Amortization is provided for annually on the
straight-line method over the following periods:
Schedule of Finite-Lived Intangible Assets, Amortization Period
| |
Amortization
period | |
Ad Tech technology | |
| 5 years | |
Kidoz OS technology | |
| 3 years | |
Customer relationships | |
| 8 years | |
The
Company reviews intangible assets subject to amortization quarterly to determine if any adverse conditions exist or a change in circumstances
has occurred that would indicate impairment or a change in the remaining useful life. If an impairment indicator exists, we test the
intangible asset for recoverability. For purposes of the recoverability test, amortizable intangible assets are grouped with other assets
and liabilities at the lowest level of identifiable cash flows if the intangible asset does not generate cash flows independent of other
assets and liabilities. If the carrying value of the asset group exceeds the undiscounted cash flows expected to result from the use
and eventual disposition of the asset group, the Company will write the carrying value down to the fair value in the period identified.
(g) Goodwill:
The
Company accounts for goodwill in accordance with the provisions of ASC 350, Intangibles-Goodwill and Others. Goodwill is the excess of
the purchase price over the fair value of identifiable assets acquired, less liabilities assumed, in a business combination. The Company
reviews goodwill for impairment. Goodwill is not amortized but is evaluated for impairment at least annually or whenever events or changes
in circumstances indicate that it is more likely than not that the carrying amount may not be recoverable.
The
goodwill impairment test is used to identify both the existence of impairment and the amount of impairment loss, and compares the fair
value of a reporting unit with its carrying amount and is based on discounted future cash flows, based on market multiples applied to
free cash flow. The determination of the fair value of our reporting units requires management to make significant estimates and assumptions
including the selection of control premiums, discount rates, terminal growth rates, forecasts of revenue and expense growth rates, income
tax rates, changes in working capital, depreciation, amortization and capital expenditures. Changes in assumptions concerning future
financial results, exogenous market conditions, or other underlying assumptions could have a significant impact on either the fair value
of the reporting unit or the amount of the goodwill impairment charge. If the carrying value of the reporting unit exceeds its fair value,
an impairment
2. |
Summary of significant accounting policies (Continued): |
|
(g) |
Goodwill: (Continued) |
loss
is recognized in an amount equal to that excess, limited to the total amount of goodwill allocated to that reporting unit.
During
the year ended December 31, 2023, there was no impairment of goodwill.
(h) New accounting pronouncements and changes in accounting policies:
In
November 2023, the Financial Standards Board issued ASU 2023-07, Improvements to Reportable Segment Disclosures (“ASU 2023-07”),
which requires that segment expenses deemed significant to the chief operating decision maker (CODM) typically incorporated in measuring
profit or loss of the segment should be disclosed. The guidance also requires that the difference between segment revenues and these
significant segment expenses is disclosed. Any annually disclosed segment information is now required to be reported in interim periods
as well. The standard is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning
after December 15, 2024, which means that it will be effective for our annual reporting for the fiscal year ending July 31, 2025 and
for interim period reporting beginning in fiscal 2026. Early adoption is permitted, and retrospective adoption is required for all prior
periods presented. We are currently evaluating the impact of our pending adoption of ASU 2023-07 on our consolidated financial statements
and related disclosures.
On
December 2023, the FASB issued ASU 2023-09 “Income Taxes (Topics 740): Improvements to Income Tax Disclosures” to expand
the disclosure requirements for income taxes, primarily related to the rate reconciliation and income taxes paid. ASU 2023-09 is effective
for annual periods beginning after December 15, 2024. Early adoption is permitted. Management is currently evaluating this ASU to determine
its impact on the Company’s disclosures.
The
Company has evaluated all the recently issued, but not yet effective, accounting standards that have been issued or proposed by the Financial
Accounting Standards Board or other standards-setting bodies through the filing date of these consolidated financial statements and does
not believe the future adoption of any such pronouncements will have a material impact on its consolidated financial statements.
(i) Financial instruments and fair value measurements:
Fair
value is the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most
advantageous market for the asset or liability in an orderly transaction between market participants on measurement date. The Company
classifies assets and liabilities recorded at fair value under the fair value hierarchy based upon the observability of inputs used in
valuation techniques. Observable inputs (highest level) reflect market data obtained from independent sources, while unobservable inputs
(lowest level) reflect internally developed market assumptions. The fair value measurements are classified under the following hierarchy:
2. |
Summary of significant accounting policies (Continued): |
|
(i) |
Financial instruments and fair value measurements: (Continued) |
|
(i) |
Fair values: (Continued) |
Level
1—Observable inputs that reflect quoted market prices (unadjusted) for identical assets and liabilities in active markets;
Level
2—Observable inputs, other than quoted market prices, that are either directly or indirectly observable in the marketplace for
identical or similar assets and liabilities, quoted prices in markets that are not active, or other inputs that are observable or can
be corroborated by observable market data for substantially the full term of the assets and liabilities; and
Level
3—Unobservable inputs that are supported by little or no market activity that are significant to the fair value of assets or liabilities.
When
available, we use quoted market prices to determine fair value, and we classify such measurements within Level 1. In some cases where
market prices are not available, we make use of observable market-based inputs to calculate fair value, in which case the measurements
are classified within Level 2. If quoted or observable market prices are not available, fair value is based upon valuations in which
one or more significant inputs are unobservable, including internally developed models that use, where possible, current market-based
parameters such as interest rates, yield curves and currency rates. These measurements are classified within Level 3.
Fair
value measurements are classified according to the lowest level input or value-driver that is significant to the valuation. A measurement
may therefore be classified within Level 3 even though there may be significant inputs that are readily observable.
Fair
value measurement includes the consideration of nonperformance risk. Nonperformance risk refers to the risk that an obligation (either
by a counterparty) will not be fulfilled. For financial assets traded in an active market (Level 1 and certain Level 2), the nonperformance
risk is included in the market price. For certain other financial assets and liabilities (certain Level 2 and Level 3), our fair value
calculations have been adjusted accordingly.
The
fair value of accounts receivable, accounts payable, accrued liabilities, and accounts payable, accrued liabilities - related party and
the government CEBA loan approximate their financial statement carrying amounts due to the short-term maturities of these instruments
and are therefore carried at their historical cost basis.
Fair
values determined by Level 3 inputs are unobservable data points for the asset or liability, and included situations where there is little,
if any, market activity for the asset. Stock-based compensation and derivative liability – warrants were measured using Level 2
inputs. Goodwill impairment was measured using Level 3 inputs.
2. |
Summary of significant accounting policies (Continued): |
|
(i) |
Financial instruments and fair value measurements: (Continued) |
|
(ii) |
Foreign currency risk: |
The
Company operates internationally, which gives rise to the risk that cash flows may be adversely impacted by exchange rate fluctuations.
The Company has not entered into any forward exchange contracts or other derivative instrument to hedge against foreign exchange risk.
|
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- DefinitionThe entire disclosure for all significant accounting policies of the reporting entity.
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v3.24.1.1.u2
Accounts Receivable
|
3 Months Ended |
Mar. 31, 2024 |
Receivables [Abstract] |
|
Accounts Receivable |
3. Accounts Receivable:
The
accounts receivable as at March 31, 2023, is summarized as follows:
Schedule
of Accounts Receivable
| |
March 31,
2024 | | |
December 31,
2023 | |
Accounts receivable | |
$ | 4,068,464 | | |
$ | 6,368,144 | |
| |
| | | |
| | |
Provision for doubtful accounts | |
| (105,272 | ) | |
| (106,839 | ) |
| |
| | | |
| | |
Net accounts receivable | |
$ | 3,963,192 | | |
$ | 6,261,305 | |
The
Company has a doubtful debt provision of $105,272 (December 31, 2023 - $106,839) for existing accounts receivable.
|
X |
- DefinitionThe entire disclosure for claims held for amounts due to entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.
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v3.24.1.1.u2
Equipment
|
3 Months Ended |
Mar. 31, 2024 |
Property, Plant and Equipment [Abstract] |
|
Equipment |
4. Equipment:
Schedule
of Equipment
March 31, 2024 | |
Cost | | |
Accumulated
depreciation | | |
Net book
Value | |
| |
| | |
| | |
| |
Equipment and computers | |
$ | 175,307 | | |
$ | 150,374 | | |
$ | 24,993 | |
Furniture and fixtures | |
| 6,751 | | |
| 3,279 | | |
| 3,472 | |
Equipment total | |
$ | 182,058 | | |
$ | 153,653 | | |
$ | 28,405 | |
December 31, 2023 | |
Cost | | |
Accumulated
depreciation | | |
Net book
Value | |
| |
| | |
| | |
| |
Equipment and computers | |
$ | 184,487 | | |
$ | 160,219 | | |
$ | 24,268 | |
Furniture and fixtures | |
| 16,517 | | |
| 11,551 | | |
| 4,966 | |
Equipment total | |
$ | 201,004 | | |
$ | 171,770 | | |
$ | 29,234 | |
Depreciation
expense was $2,908 (March 31, 2023 - $2,852) for the quarter ended March 31, 2024.
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- DefinitionThe entire disclosure for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections.
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v3.24.1.1.u2
Intangible assets
|
3 Months Ended |
Mar. 31, 2024 |
Goodwill and Intangible Assets Disclosure [Abstract] |
|
Intangible assets |
5. Intangible assets:
Schedule
of Intangible Assets
March 31, 2024 | |
Cost | | |
Accumulated
amortization | | |
Net book
Value | |
| |
| | |
| | |
| |
Ad Tech technology | |
$ | 1,877,415 | | |
$ | 1,877,415 | | |
$ | - | |
Kidoz OS technology | |
| 31,006 | | |
| 31,006 | | |
| - | |
Customer relationship | |
| 1,362,035 | | |
| 865,460 | | |
| 496,575 | |
Intangible assets total | |
$ | 3,270,456 | | |
$ | 2,773,881 | | |
$ | 496,575 | |
5. |
Intangible assets: (Continued) |
December 31, 2023 | |
Cost | | |
Accumulated
amortization | | |
Net book
Value | |
| |
| | |
| | |
| |
Ad Tech technology | |
$ | 1,877,415 | | |
$ | 1,814,835 | | |
$ | 62,580 | |
Kidoz OS technology | |
| 31,006 | | |
| 31,006 | | |
| - | |
Customer relationship | |
| 1,362,035 | | |
| 822,896 | | |
| 538,139 | |
| |
$ | 3,270,456 | | |
$ | 2,668,737 | | |
$ | 601,719 | |
Amortization
expense was $105,144 (March 31, 2023 - $136,434) for the quarter ended March 31, 2024.
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v3.24.1.1.u2
Goodwill
|
3 Months Ended |
Mar. 31, 2024 |
Goodwill and Intangible Assets Disclosure [Abstract] |
|
Goodwill |
6. Goodwill:
The
Company has a goodwill balance of $3,301,439 for the period ended March 31, 2024, and the year ended December 31, 2023 from the acquisition
of Kidoz Ltd.
The
Company’s annual goodwill impairment analysis performed during the fourth quarter of fiscal 2023 included a quantitative analysis
of the Kidoz Ltd. reporting unit (consisting of intangible assets (Note 5), and goodwill). The reporting unit has a carrying amount of
$3,798,014 (December 31, 2023 - $4,312,461) as at March 31, 2024. The Company performed a discounted cash flow analysis for Kidoz Ltd.
for the year ended December 31, 2023. These discounted cash flow models included management assumptions for expected sales growth, margin
expansion, operational leverage, capital expenditures, and overall operational forecasts. The Company classified these significant inputs
and assumptions as Level 3 fair value measurements. Based on the annual impairment test described above there was no additional impairment
determined for fiscal 2023 or fiscal 2022.
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- DefinitionThe entire disclosure for goodwill.
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v3.24.1.1.u2
Software technology development costs
|
3 Months Ended |
Mar. 31, 2024 |
Research and Development [Abstract] |
|
Software technology development costs |
7. Software technology development costs:
The
Company develops software technology for our business. This software technology includes the continued development of the KIDOZ Safe
Ad Network, the KIDOZ Kid-Mode Operating System, the Kidoz Shield, and the KIDOZ publisher SDK.
During
the three month period ended March 31, 2024, the Company has expensed the development costs of all products as incurred and has expensed
the following development costs.
Schedule
of Expense of Development Costs
| |
March 31,
2024 | | |
March 31,
2023 | |
Opening total software technology development costs | |
$ | 16,055,557 | | |
$ | 13,056,478 | |
| |
| | | |
| | |
Software technology development during the period | |
| 889,440 | | |
| 744,333 | |
Closing total software technology development costs | |
$ | 16,944,997 | | |
$ | 13,800,811 | |
|
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- DefinitionThe entire disclosure for research, development, and computer software activities, including contracts and arrangements to be performed for others and with federal government. Includes costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility and in-process research and development acquired in a business combination consummated during the period.
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v3.24.1.1.u2
Government CEBA loan
|
3 Months Ended |
Mar. 31, 2024 |
Debt Disclosure [Abstract] |
|
Government CEBA loan |
8. Government CEBA loan:
During
the year ended December 31, 2020, the Company was granted a loan of $44,296 (CAD$60,000) under the Canada Emergency Business Account
(CEBA) loan program for small businesses. The CEBA loan program is one of the many incentives the Canadian Government put in place in
response to COVID-19. The loan is interest free and a third of the loan $14,812 (CAD$20,000) is eligible for complete forgiveness if
$29,624 (CAD$40,000) is fully repaid on or before December 31, 2023. If the loan cannot be repaid by December 31, 2023, it can be converted
into a 2-year term loan charging an interest rate of 5%. During the year ended December 31, 2023, CAD$40,000 was repaid and the Company
recognized a gain on settlement of debt of $14,812. (CAD$20,000)
During
the year ended December 31, 2021, the Company drew $200,000 from its line of credit with the Leumi Bank in Israel. The loan was repaid
in full during the year ended December 31, 2021 with interest costs of $987.
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- DefinitionThe entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.
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v3.24.1.1.u2
Stockholders’ Equity
|
3 Months Ended |
Mar. 31, 2024 |
Equity [Abstract] |
|
Stockholders’ Equity |
9.
Stockholders’ Equity:
The
holders of common stock are entitled to one vote for each share held. There are no restrictions that limit the Company’s ability
to pay dividends on its common stock. The Company has not declared any dividends since incorporation. The Company’s common stock
has no par value per common stock and there is only one class of common shares. The Company has an unlimited number of common shares
authorized for issue.
|
(a) |
Common stock issuances: |
There
were no stock issuances during the quarter ended March 31, 2024 and 2023.
|
(b) |
Normal Course Issuer Bid: |
During
the year ended December 31, 2022, the Company filed a Notice of Intention to Make a Normal Course Issuer Bid (the “Notice of Intention”)
with the TSX Venture Exchange (“TSX-V”) on September 15, 2022. Upon receiving approval from the TSX-V, effective September
16, 2022, the Company commenced a normal course issuer bid (“NCIB”), whereby the Company may purchase for cancellation up
to 6,579,074 shares, being 5% of the issued and outstanding shares as of such date. Any purchases under the NCIB will be made on the
open market through the facilities of the TSX-V or alternative Canadian trading systems. Purchases will be made at market prices of the
shares at the time of acquisition.
Purchases
under the NCIB may commence as of September 16, 2022, and will end on the earlier of: (i) September 14, 2023; or (ii) the date on which
the Company has purchased the maximum number of shares to be acquired under the NCIB. The Company may terminate the NCIB earlier if it
feels it is appropriate to do so.
The
normal course issuer bid will be conducted through Kidoz Inc’s broker Research Capital Corporation. The purchase and payment of
the common shares will be made in accordance with the requirements of the TSX-V and applicable securities laws. The actual number of
common shares purchased, timing of purchases and share price will depend upon market conditions at the time and securities law requirements.
All common shares acquired will be returned to treasury and cancelled.
9.
Stockholders’ Equity: (Continued)
|
(b) |
Normal Course Issuer Bid: (Continued) |
The
purchase of and payment for the shares will be made in accordance with the requirements of the TSX-V and applicable securities laws.
The actual number of shares purchased, timing of purchases and share price will depend upon market conditions at the time and securities
law requirements. All shares acquired pursuant to the NCIB will be returned to treasury and cancelled.
During
the quarter ended March 31, 2023, 41,500 shares which were acquired during the year ended December 31, 2022, pursuant to the NCIB in
effect, at an aggregate cost of $11,793, were cancelled.
During
the quarter ended March 31, 2023, 2,000 shares were acquired pursuant to the NCIB in effect, at an aggregate cost of $517. During the
year ended December 31, 2023, 2,000 shares were cancelled.
During
the year ended December 31, 2023, the warrants expired unexercised and there was a gain on derivative liability - warrants of $nil (March
31, 2023 - $51).
2015
stock option plan
In
the year ended December 31, 2015, the shareholders approved the 2015 stock option plan and the 1999, 2001 and the 2005 plans were discontinued.
The 2015 stock option plan is intended to provide incentive to employees, directors, advisors and consultants of the Company to encourage
proprietary interest in the Company, to encourage such employees to remain in the employ of the Company or such directors, advisors and
consultants to remain in the service of the Company, and to attract new employees, directors, advisors and consultants with outstanding
qualifications. The maximum number of shares issuable under the Plan shall not exceed 10% of the number of Shares of the Company issued
and outstanding as of each Award Date unless shareholder approval is obtained in advance. The Board of Directors determines the terms
of the options granted, including the number of options granted, the exercise price and their vesting schedule. The maximum term possible
is 10 years. Under the amended 2015 plan we have reserved 10% of the number of Shares of the Company issued and outstanding as of each
Award Date.
During
the period ended March 31, 2024, 2,318,750 options were granted to employees and consultants with an exercise price of CAD$0.20 ($0.14)
where 2% vests per month. 1,056,250 options of these options were granted to directors and officers of the Company.
During
the period ended March 31, 2023, the Company granted 1,885,000 options to employees and consultants with an exercise price of CAD$0.30
($0.22) where 2% vests per month. 400,000 of these options were granted to directors and officers of the Company.
9. |
Stockholders’ Equity: (Continued) |
|
(d) |
Stock option plans: (Continued) |
A
summary of stock option activity for the stock option plans for the years ended December 31, 2023 and 2022 are as follows:
Schedule
of Share Based Payment Arrangement Option Activity
| | |
Number of
options | | |
Weighted average
exercise price | |
Outstanding December 31, 2022 | | |
| 8,629,000 | | |
$ | 0.43 | |
| | |
| | | |
| | |
Granted | | |
| 1,885,000 | | |
| 0.22 | |
Expired | | |
| (1,988,000 | ) | |
| (0.46 | ) |
Cancelled | | |
| (460,000 | ) | |
| (0.44 | ) |
Outstanding December 31, 2023 | | |
| 8,066,000 | | |
$ | 0.39 | |
| | |
| | | |
| | |
Granted | | |
| 2,318,750 | | |
| 0.15 | |
| | |
| | | |
| | |
Outstanding March 31, 2024 | | |
| 10,384,750 | | |
$ | 0.33 | |
The
aggregate intrinsic value for options as of March 31, 2024 was $nil (December 31, 2023 - $nil).
The
following table summarizes information concerning outstanding and exercisable stock options at March 31, 2024:
Schedule
of Share Based Payment Arrangement Option Exercise Price Range
Exercise
prices per share | | |
Number
outstanding | | |
Number
exercisable | | |
Expiry date |
CAD$0.20 | | |
| 2,318,750 | | |
| 0 | | |
March 25, 2029 |
CAD$0.30 | | |
| 1,845,000 | | |
| 479,700 | | |
February 21, 2028 |
CAD$0.45 | | |
| 1,930,400 | | |
| 1,403,144 | | |
June 30, 2025 |
CAD$0.50 | | |
| 789,600 | | |
| 617,100 | | |
February 1, 2026 |
CAD$0.50 | | |
| 2,295,000 | | |
| 1,147,500 | | |
February 1, 2027 |
CAD$0.66 | | |
| 200,000 | | |
| 128,000 | | |
July 12, 2026 |
CAD$1.02 | | |
| 1,006,000 | | |
| 706,000 | | |
April 6, 2026 |
| | |
| 10,384,750 | | |
| 4,481,444 | | |
|
During
the quarter ended March 31, 2024, the Company recorded stock-based compensation of $68,249 on the options granted and vested (March 31,
2023 – $111,974) and as per the Black-Scholes option-pricing model, with a weighted average fair value per option grant of $0.22
(March 31, 2023 - $0.28).
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v3.24.1.1.u2
Fair value measurement
|
3 Months Ended |
Mar. 31, 2024 |
Fair Value Disclosures [Abstract] |
|
Fair value measurement |
10. Fair value measurement:
Except
for derivative liability – warrant that was measured at level 3 inputs in the three-tier fair value hierarchy, the Company does
not have any other financial instruments that are subsequently measured at fair value.
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v3.24.1.1.u2
Commitments
|
3 Months Ended |
Mar. 31, 2024 |
Commitments and Contingencies Disclosure [Abstract] |
|
Commitments |
11. Commitments:
The
Company leases office facilities in Vancouver, British Columbia, Canada, British West Indies and Netanya, Israel. These office facilities
are leased under operating lease agreements.
During
the year ended December 31, 2020, the Company signed a five-year lease for a facility in Vancouver, Canada, commencing April 1, 2020
and ending March 2024. The Company accounts for the lease in accordance with ASU 2016-02 (Topic 842) and recognizes a right-of-use asset
and operating lease liability. The lease on the Vancouver office expired on March 31, 2024 and was not renewed. Our Canadian staff will
continue to work on a virtual basis.
The
Netanya, Israel operating lease expired on July 14, 2017, but unless 3 months’ notice is given it automatically renews for a future
12 months until notice is given. During the year ended December 31, 2023, the lease was extended for a further 12 months. The renewal
of this lease is uncertain, hence the Company has accounted for this lease as a short-term lease.
Minimum
lease payments under these leases are approximately as follows:
Schedule
of Minimum Lease Payments
The
Company paid rent expense totaling $30,993 for the quarter ended March 31, 2024 (March 31, 2023 - $31,223).
The
Company has the following management consulting agreements with related parties.
Schedule of Consulting Agreement with Related Parties
Company | |
Person | |
Role | |
Annual amount | |
T.M. Williams (ROW), Inc. | |
T. M. Williams | |
Chairman | |
$ | 160,000 | |
Bromley Accounting Services Ltd. | |
H. W. Bromley | |
CFO | |
| CAD$215,000 | |
Farcast Operations Inc. | |
T. H. Williams | |
VP Product | |
| CAD$240,000 | |
As
at March 31, 2024, the Company had a number of renewable license commitments with large brands, including, Mr. Men and Little Miss and
Mr. Bean. These agreements have commitments to pay royalties on the revenue from the licenses subject to the minimum guarantee payments.
As at As at March 31, 2024, there were no further minimum guarantee payments commitments.
The
Company expensed the minimum guarantee payments over the life of the agreement and recognized license expense of $4,123 (March 31, 2023
- $4,239) for the quarter ended March 31, 2024.
|
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v3.24.1.1.u2
Right-of-use assets
|
3 Months Ended |
Mar. 31, 2024 |
Right-of-use Assets |
|
Right-of-use assets |
12. Right-of-use assets:
Effective
April 1, 2019, we recognized lease assets and liabilities of $125,474, in relation to the Vancouver office. We estimated a discount rate
of 4.12%.
We
elected the package of practical expedients permitted under the transition guidance within Topic 842, which allowed us to carry forward
prior conclusions about lease identification, classification and initial direct costs for leases entered into prior to adoption of Topic
842.
Additionally,
we elected to not separate lease and non-lease components for all of our leases. For leases with a term of 12 months or less, our current
offices, we elected the short-term lease exemption, which allowed us to not recognize right-of-use assets or lease liabilities for qualifying
leases existing at transition and new leases we may enter into in the future, as there is significant uncertainty on whether the leases
will be renewed.
The
right-of-use assets as at March 31, 2024, is summarized as follows:
Schedule of Right-of-use Assets
| |
March 31,
2024 | | |
December 31,
2023 | |
| |
| | |
| |
Opening balance for the period | |
$ | 6,781 | | |
$ | 36,529 | |
Amortization of operating lease right-of use assets | |
| (6,781 | ) | |
| (29,748 | ) |
Closing balance for the period | |
$ | - | | |
$ | 6,781 | |
Schedule of Operating Lease Liability
| |
March 31,
2023 | | |
December 31,
2023 | |
| |
| | |
| |
Opening balance for the period | |
$ | 7,605 | | |
$ | 39,556 | |
Payments on operating lease liabilities | |
| (7,605 | ) | |
| (31,951 | ) |
Closing balance for the period | |
| - | | |
| 7,605 | |
Less: current portion | |
| - | | |
| (7,605 | ) |
Operating lease liabilities – non-current portion as at end of period | |
$ | - | | |
$ | - | |
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v3.24.1.1.u2
Related party transactions
|
3 Months Ended |
Mar. 31, 2024 |
Related Party Transactions [Abstract] |
|
Related party transactions |
13. Related party transactions:
For
the quarter ended March 31, 2024, the Company has the following related party transactions:
Schedule of Related Party Transactions
| |
Three Months
ended March 31, 2024 | | |
Three Months
ended March 31, 2023 | |
Director’s fees | |
$ | 2,003 | | |
$ | 2,000 | |
Salaries, wages, consultants and benefits | |
| 160,130 | | |
| 162,665 | |
Selling and marketing | |
| 15,380 | | |
| 27,522 | |
Stock-based compensation (Note 9) | |
| 23,923 | | |
| 48,221 | |
Software technology development (Note 7) | |
| 60,148 | | |
| 58,827 | |
Closing balance for the period | |
$ | 261,584 | | |
$ | 299,235 | |
The
Company has liabilities of $67,507 (December 31, 2023 - $79,852) as at March 31, 2024, to current directors, officers and companies owned
by the current directors and officers of the Company for employment, director and consulting fees.
During
the period ended March 31, 2024, the Company granted 1,056,250 options with an exercise price of CAD$0.20 ($0.14) to current directors
and officers of the Company.
During
the year ended December 31, 2023, the Company granted 400,000 options with an exercise price of CAD$0.30 ($0.22) per share to current
directors and officers of the Company.
The
related party transactions are in the normal course of operations and were measured at the exchange amount, which is the amount of consideration
established and agreed to by the related parties.
|
X |
- DefinitionThe entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.
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v3.24.1.1.u2
Segmented information
|
3 Months Ended |
Mar. 31, 2024 |
Segment Reporting [Abstract] |
|
Segmented information |
14. Segmented information:
The
Company operates in reportable business segments, the sale of Ad tech advertising, programmatic advertising, and content revenue, including
the premium purchase for Rooplay Originals and recurring subscription revenues from Rooplay and Kidoz OS and the sale of licenses of
Kidoz OS.
Operating
segments are identified as components of an enterprise about which separate discrete financial information is available for evaluation
by the chief operating decision maker, or decision-making group, in making decisions on how to allocate resources and assess performance.
The Company’s chief operating decision makers are the Chairman, Chief Executive Officer and President. The Company and the chief
decision makers view the Company’s operations and manage its business as three operating segments, namely Ad tech advertising,
programmatic advertising, and content revenue.
The
Company had the following revenue by geographical region.
Schedule of Revenue By Geographical Region
| |
Three Months
ended March 31, 2024 | | |
Three Months
ended March 31, 2023 | |
Ad tech advertising revenue | |
| | | |
| | |
Western Europe | |
$ | 613,752 | | |
$ | 563,957 | |
Central, Eastern and Southern Europe | |
| 90,381 | | |
| 63,252 | |
North America | |
| 905,780 | | |
| 764,298 | |
Rest of World | |
| 85,227 | | |
| 146,539 | |
| |
| | | |
| | |
Total ad tech advertising revenue | |
$ | 1,695,140 | | |
$ | 1,538,046 | |
| |
| | | |
| | |
Programmatic advertising revenue | |
| | | |
| | |
North America | |
| 78,715 | | |
| 68,070 | |
| |
| | | |
| | |
Total Programmatic advertising revenue | |
| 78,715 | | |
| 68,070 | |
| |
| | | |
| | |
Content revenue | |
| | | |
| | |
Western Europe | |
$ | 18,194 | | |
$ | 18,465 | |
Central, Eastern and Southern Europe | |
| 16 | | |
| 12 | |
North America | |
| 311 | | |
| 333 | |
Rest of World | |
| 695 | | |
| 48,760 | |
| |
| | | |
| | |
Total content revenue | |
$ | 19,216 | | |
$ | 67,570 | |
| |
| | | |
| | |
Total revenue | |
| | | |
| | |
Western Europe | |
$ | 631,946 | | |
$ | 582,422 | |
Central, Eastern and Southern Europe | |
| 90,397 | | |
| 63,264 | |
North America | |
| 984,806 | | |
| 832,701 | |
Rest of World | |
| 85,922 | | |
| 195,299 | |
| |
| | | |
| | |
Total revenue | |
$ | 1,793,071 | | |
$ | 1,673,686 | |
14. |
Segmented information: (Continued) |
Equipment
The
Company’s equipment is located as follows:
Schedule
of Equipment
Net Book Value | |
March 31,
2024 | | |
December 31,
2023 | |
| |
| | |
| |
Canada | |
$ | 17,168 | | |
$ | 18,730 | |
Israel | |
| 7,280 | | |
| 7,439 | |
United Kingdom | |
| 3,957 | | |
| 3,065 | |
Total equipment | |
$ | 28,405 | | |
$ | 29,234 | |
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v3.24.1.1.u2
Concentrations
|
3 Months Ended |
Mar. 31, 2024 |
Risks and Uncertainties [Abstract] |
|
Concentrations |
15 Concentrations:
Major
customers
During
the quarter ended March 31, 2024 and 2023, the Company had Ad tech and Content revenue. During the quarter ended March 31, 2024, the
Company had revenues of $277,204, $260,881, and $256,166, from three customers (March 31, 2022 - four customers for $514,871, $177,444,
$172,973, and $169,879) which was more than 10% of the total revenue. The Company utilizes certain advertising agencies for the Ad tech
revenue and the Google and iOS App Stores to provide a content platform for the Rooplay Apps to be played thereon.
|
X |
- DefinitionThe entire disclosure for any concentrations existing at the date of the financial statements that make an entity vulnerable to a reasonably possible, near-term, severe impact. This disclosure informs financial statement users about the general nature of the risk associated with the concentration, and may indicate the percentage of concentration risk as of the balance sheet date.
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v3.24.1.1.u2
Concentrations of credit risk
|
3 Months Ended |
Mar. 31, 2024 |
Concentrations Of Credit Risk |
|
Concentrations of credit risk |
16. Concentrations of credit risk:
Financial
instruments that potentially subject the Company to concentrations of credit risk consist primarily of cash and accounts receivable.
The Company places its cash and cash equivalents with high quality financial institutions and limits the amount of credit exposure with
any one institution.
The
Company currently maintains a substantial portion of its day-to-day operating cash and long-term cash equivalents balances at financial
institutions. At March 31, 2024, the Company had total cash of $882,365 (December 31, 2023 - $1,493,071) at financial institutions, where
$642,279 (December 31, 2023 - $1,266,481) is in excess of federally insured limits.
The
Company has concentrations of credit risk with respect to accounts receivable, the majority of its accounts receivable are concentrated
geographically in the United States amongst a small number of customers.
As
of March 31, 2024, the Company had one customer, totaling $527,187, respectively who accounted for greater than 10% of the total accounts
receivable. As of December 31, 2023, the Company had one customer, totaling $1,016,280, respectively who accounted for greater than 10%
of the total accounts receivable.
The
Company controls credit risk through monitoring procedures and receiving prepayments of cash for services rendered. The Company performs
credit evaluations of its customers but generally does not require collateral to secure accounts receivable.
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v3.24.1.1.u2
Summary of significant accounting policies (Policies)
|
3 Months Ended |
Mar. 31, 2024 |
Accounting Policies [Abstract] |
|
Basis of presentation |
(a) Basis of presentation:
These
unaudited condensed interim consolidated financial statements have been prepared in accordance with accounting principles generally accepted
in the United States of America (“US GAAP”) applicable to annual financial information and with the rules and regulations
of the United States Securities and Exchange Commission and the TSX Venture Exchange.
2. | | Summary of significant
accounting policies (Continued): |
|
(a) |
Basis of presentation: |
The
financial statements include the accounts of the Company’s subsidiaries:
Schedule
of Consolidation of Subsidiaries
Company | |
Registered | |
% Owned | |
Shoal Media (Canada) Inc. | |
British Columbia, Canada | |
| 100 | % |
Kidoz Ltd. | |
Israel | |
| 100 | % |
Prado Media Ltd. | |
British Columbia, Canada | |
| 100 | % |
Rooplay Media Kenya Limited | |
Kenya | |
| 100 | % |
Shoal Media Inc. | |
Anguilla | |
| 100 | % |
Shoal Media (UK) Ltd. | |
United Kingdom | |
| 100 | % |
During
the quarter ended March 31, 2023, Shoal Games (UK) Plc was discontinued.
In
addition, there are the following dormant subsidiaries; Bingo.com (Antigua) Inc., Bingo.com (Wyoming) Inc., and Bingo Acquisition Corp.
All
inter-company balances and transactions have been eliminated in the consolidated financial statements.
|
Use of estimates |
(b) Use of estimates:
The
preparation of unaudited condensed interim 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 the disclosure of contingent assets and liabilities
at the date of the financial statements and recognized revenues and expenses for the reporting periods.
Significant
areas requiring the use of estimates include the collectability of accounts receivable, the valuation of stock-based compensation, the
valuation of deferred tax assets and liabilities, the useful lives of intangible assets, the inputs used in assessing goodwill impairment,
and the derivative liability – warrants valuation. Actual results may differ significantly from these estimates.
|
(c) Revenue recognition: |
(c) Revenue recognition:
In
accordance with ASC 606, Revenue from Contracts with Customers, revenue is recognized when a customer obtains control of promised services.
The amount of revenue recognized reflects the consideration to which the Company expects to be entitled to receive in exchange for these
services.
We
derive substantially all of our revenue from the sale of Ad tech advertising revenue.
2. | | Summary of significant
accounting policies (Continued): |
|
(c) |
Revenue recognition: (Continued) |
To
achieve this core principle, the Company applied the following five steps:
1)
Identify the contract with a customer
A
contract with a customer exists when (i) the Company enters into an enforceable contract with a customer that defines each party’s
rights regarding the services to be transferred, whose impression count will form the basis of the revenue and identifies the payment
terms related to these services, (ii) the contract has commercial substance and, (iii) the Company determines that collection of substantially
all consideration for services that are transferred is probable based on the customer’s intent and ability to pay the promised
consideration. The Company applies judgment in determining the customer’s ability and intention to pay, which is based on a variety
of factors including the customer’s historical payment experience or, in the case of a new customer, published credit and financial
information pertaining to the customer.
2)
Identify the performance obligations in the contract
Performance
obligations promised in a contract are identified based on the services that will be transferred to the customer that are both capable
of being distinct, whereby the customer can benefit from the service either on its own or together with other resources that are readily
available from third parties or from the Company, and are distinct in the context of the contract, whereby the transfer of the services
is separately identifiable from other promises in the contract. To the extent a contract includes multiple promised services, the Company
must apply judgment to determine whether promised services are capable of being distinct and distinct in the context of the contract.
If these criteria are not met the promised services are accounted for as a combined performance obligation.
3)
Determine the transaction price
The
transaction price is determined based on the consideration to which the Company will be entitled in exchange for transferring services
to the customer. None of the Company’s contracts contain financing or variable consideration components.
4)
Allocate the transaction price to performance obligations in the contract
If
the contract contains a single performance obligation, the entire transaction price is allocated to the single performance obligation.
Contracts that contain multiple performance obligations require an allocation of the transaction price to each performance obligation
based on a relative standalone selling price basis. The Company determines standalone selling price based on the price at which the performance
obligation is sold separately. If the standalone selling price is not observable through past transactions, the Company estimates the
standalone selling price taking into account available information such as market conditions and internally approved pricing guidelines
related to the performance obligations.
2. | | Summary of significant
accounting policies (Continued): |
|
(c) |
Revenue recognition: (Continued) |
5)
Recognize revenue when or as the Company satisfies a performance obligation
The
Company satisfies performance obligations at a point in time as discussed in further detail under “Disaggregation of Revenue”
below. Revenue is recognized at the time the related performance obligation is satisfied by transferring a promised service to a customer.
Disaggregation
of Revenue
All
of the Company’s performance obligations, and associated revenue, are generally transferred to customers at a point in time. The
Company has the following revenue streams:
1)
Ad tech advertising revenue - The pricing and terms for all our in-game advertising arrangements are mostly governed by insertion order
which generally stipulates the payment terms, the duration (usually short term in nature), the number of advertising units delivered
(e.g. impressions, completed views, or cost per install) and the contractually agreed upon price per advertising unit. The Company has
concluded that the delivery of the Ad tech advertising is delivered at a point in time and, as such, has concluded these deliveries are
a single performance obligation. The Company invoices fees which are generally variable based on the arrangement, which would typically
include the number of impressions delivered at a specified price per application. For impressions delivered, revenue is recognized in
the month in which the Company delivers the application to the end consumer or the month when the campaign ends.
2)
Programmatic revenue - The Company generally offers these services under a programmatic bid on a Cost-per-Impression (CPM) basis. Our
customers upload their advertisements into a demand side platform which then connects to our Publisher Software Development Kit (“SDK”)
through an exchange platform and on a bid system agree on the CPM rate and the impressions to be served.
The
Company has concluded that the delivery of the Programmatic advertising is delivered at the earlier of month end or at a point in time
and, as such, has concluded these deliveries are a single performance obligation. The Company is deemed to be the principal in the transaction
and therefore recognizes the revenue on a gross basis and commissions are recognized as cost of sales. The Company invoices fees which
are generally variable based on the arrangement, which would typically include the number of impressions delivered at a specified price
per application. For impressions delivered, revenue is recognized in the month in which the Company delivers the application to the end
consumer or the month when the campaign ends.
3)
Content revenue – The Company recognizes content revenue on the following forms of revenue:
a)
Carriers and Original Equipment Manufacturer (“OEMs”) - The Company generally offers these services under a customer contract
per tablet device license fee model with OEMs. Monthly or quarterly license fees are based on the OEM agreement with the number of devices
the Kidoz Kid Mode is installed upon.
2. | | Summary of significant
accounting policies (Continued): |
|
(c) |
Revenue recognition: (Continued) |
b)
Rooplay - The Company generates revenue through subscriptions or premium sales of Rooplay, (www.rooplay.com) the cloud-based EduGame
system for kids to learn and play within its games on smartphones and tablet devices, such as Apple’s iPhone and iPad, and mobile
devices utilizing Google’s Android operating system. The revenue is recognized net of platform fees.
c)
Rooplay licensing - The Company licenses its branded educational games under a monthly cost per game agreement license fee model. Monthly
license fees are based on the number of games licensed.
The
Company has identified the following performance obligations in these contracts:
i.
Ongoing game related services such as hosting of game play, storage of customer content, when and if available content updates, maintaining
the virtual currency management engine, tracking gameplay statistics, matchmaking as it relates to multiple player gameplay, etc.
ii.
Obligation to the paying player to continue displaying and providing access to the virtual items within the game.
Neither
of these obligations are considered distinct since the actual mobile game and the related ongoing services are both required to purchase
and benefit from the related virtual items. As such, the Company’s performance obligations represent a single combined performance
obligation which is to make the game and the ongoing game related services available to the players. The revenue is recognized net of
platform fees.
|
Software Technology Development Costs |
(d) Software Technology Development Costs:
The
Company expenses all software development costs as incurred for the period ended March 31, 2024 and 2023. As at March 31, 2024, and December
31, 2023, all capitalized software development costs have been fully amortized and the Company has no capitalized software development
costs.
Total
software development costs were $16,944,997 as at March 31, 2024 (December 31, 2023 - $16,055,557).
|
Impairment of long-lived assets and long-lived assets to be disposed of |
(e) Impairment of long-lived assets and long-lived assets to be disposed of:
If
such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of
the assets exceeds the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount and the fair
value less costs to sell.
2. |
Summary of significant accounting policies (Continued): |
|
Intangible assets |
(f) Intangible assets
The
Company identified the following intangible assets in the acquisition of Kidoz Ltd. Finite life intangible assets are recorded at
historical cost less accumulated amortization based on their estimated useful life and any impairment is determined in accordance
with ASC 360. The Company does not have any indefinite life intangible assets. Amortization is provided for annually on the
straight-line method over the following periods:
Schedule of Finite-Lived Intangible Assets, Amortization Period
| |
Amortization
period | |
Ad Tech technology | |
| 5 years | |
Kidoz OS technology | |
| 3 years | |
Customer relationships | |
| 8 years | |
The
Company reviews intangible assets subject to amortization quarterly to determine if any adverse conditions exist or a change in circumstances
has occurred that would indicate impairment or a change in the remaining useful life. If an impairment indicator exists, we test the
intangible asset for recoverability. For purposes of the recoverability test, amortizable intangible assets are grouped with other assets
and liabilities at the lowest level of identifiable cash flows if the intangible asset does not generate cash flows independent of other
assets and liabilities. If the carrying value of the asset group exceeds the undiscounted cash flows expected to result from the use
and eventual disposition of the asset group, the Company will write the carrying value down to the fair value in the period identified.
|
Goodwil |
(g) Goodwill:
The
Company accounts for goodwill in accordance with the provisions of ASC 350, Intangibles-Goodwill and Others. Goodwill is the excess of
the purchase price over the fair value of identifiable assets acquired, less liabilities assumed, in a business combination. The Company
reviews goodwill for impairment. Goodwill is not amortized but is evaluated for impairment at least annually or whenever events or changes
in circumstances indicate that it is more likely than not that the carrying amount may not be recoverable.
The
goodwill impairment test is used to identify both the existence of impairment and the amount of impairment loss, and compares the fair
value of a reporting unit with its carrying amount and is based on discounted future cash flows, based on market multiples applied to
free cash flow. The determination of the fair value of our reporting units requires management to make significant estimates and assumptions
including the selection of control premiums, discount rates, terminal growth rates, forecasts of revenue and expense growth rates, income
tax rates, changes in working capital, depreciation, amortization and capital expenditures. Changes in assumptions concerning future
financial results, exogenous market conditions, or other underlying assumptions could have a significant impact on either the fair value
of the reporting unit or the amount of the goodwill impairment charge. If the carrying value of the reporting unit exceeds its fair value,
an impairment
2. |
Summary of significant accounting policies (Continued): |
|
(g) |
Goodwill: (Continued) |
loss
is recognized in an amount equal to that excess, limited to the total amount of goodwill allocated to that reporting unit.
During
the year ended December 31, 2023, there was no impairment of goodwill.
|
New accounting pronouncements and changes in accounting policies |
(h) New accounting pronouncements and changes in accounting policies:
In
November 2023, the Financial Standards Board issued ASU 2023-07, Improvements to Reportable Segment Disclosures (“ASU 2023-07”),
which requires that segment expenses deemed significant to the chief operating decision maker (CODM) typically incorporated in measuring
profit or loss of the segment should be disclosed. The guidance also requires that the difference between segment revenues and these
significant segment expenses is disclosed. Any annually disclosed segment information is now required to be reported in interim periods
as well. The standard is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning
after December 15, 2024, which means that it will be effective for our annual reporting for the fiscal year ending July 31, 2025 and
for interim period reporting beginning in fiscal 2026. Early adoption is permitted, and retrospective adoption is required for all prior
periods presented. We are currently evaluating the impact of our pending adoption of ASU 2023-07 on our consolidated financial statements
and related disclosures.
On
December 2023, the FASB issued ASU 2023-09 “Income Taxes (Topics 740): Improvements to Income Tax Disclosures” to expand
the disclosure requirements for income taxes, primarily related to the rate reconciliation and income taxes paid. ASU 2023-09 is effective
for annual periods beginning after December 15, 2024. Early adoption is permitted. Management is currently evaluating this ASU to determine
its impact on the Company’s disclosures.
The
Company has evaluated all the recently issued, but not yet effective, accounting standards that have been issued or proposed by the Financial
Accounting Standards Board or other standards-setting bodies through the filing date of these consolidated financial statements and does
not believe the future adoption of any such pronouncements will have a material impact on its consolidated financial statements.
|
Financial instruments and fair value measurements |
(i) Financial instruments and fair value measurements:
Fair
value is the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most
advantageous market for the asset or liability in an orderly transaction between market participants on measurement date. The Company
classifies assets and liabilities recorded at fair value under the fair value hierarchy based upon the observability of inputs used in
valuation techniques. Observable inputs (highest level) reflect market data obtained from independent sources, while unobservable inputs
(lowest level) reflect internally developed market assumptions. The fair value measurements are classified under the following hierarchy:
2. |
Summary of significant accounting policies (Continued): |
|
(i) |
Financial instruments and fair value measurements: (Continued) |
|
(i) |
Fair values: (Continued) |
Level
1—Observable inputs that reflect quoted market prices (unadjusted) for identical assets and liabilities in active markets;
Level
2—Observable inputs, other than quoted market prices, that are either directly or indirectly observable in the marketplace for
identical or similar assets and liabilities, quoted prices in markets that are not active, or other inputs that are observable or can
be corroborated by observable market data for substantially the full term of the assets and liabilities; and
Level
3—Unobservable inputs that are supported by little or no market activity that are significant to the fair value of assets or liabilities.
When
available, we use quoted market prices to determine fair value, and we classify such measurements within Level 1. In some cases where
market prices are not available, we make use of observable market-based inputs to calculate fair value, in which case the measurements
are classified within Level 2. If quoted or observable market prices are not available, fair value is based upon valuations in which
one or more significant inputs are unobservable, including internally developed models that use, where possible, current market-based
parameters such as interest rates, yield curves and currency rates. These measurements are classified within Level 3.
Fair
value measurements are classified according to the lowest level input or value-driver that is significant to the valuation. A measurement
may therefore be classified within Level 3 even though there may be significant inputs that are readily observable.
Fair
value measurement includes the consideration of nonperformance risk. Nonperformance risk refers to the risk that an obligation (either
by a counterparty) will not be fulfilled. For financial assets traded in an active market (Level 1 and certain Level 2), the nonperformance
risk is included in the market price. For certain other financial assets and liabilities (certain Level 2 and Level 3), our fair value
calculations have been adjusted accordingly.
The
fair value of accounts receivable, accounts payable, accrued liabilities, and accounts payable, accrued liabilities - related party and
the government CEBA loan approximate their financial statement carrying amounts due to the short-term maturities of these instruments
and are therefore carried at their historical cost basis.
Fair
values determined by Level 3 inputs are unobservable data points for the asset or liability, and included situations where there is little,
if any, market activity for the asset. Stock-based compensation and derivative liability – warrants were measured using Level 2
inputs. Goodwill impairment was measured using Level 3 inputs.
2. |
Summary of significant accounting policies (Continued): |
|
(i) |
Financial instruments and fair value measurements: (Continued) |
|
(ii) |
Foreign currency risk: |
The
Company operates internationally, which gives rise to the risk that cash flows may be adversely impacted by exchange rate fluctuations.
The Company has not entered into any forward exchange contracts or other derivative instrument to hedge against foreign exchange risk.
|
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v3.24.1.1.u2
Summary of significant accounting policies (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Accounting Policies [Abstract] |
|
Schedule of Consolidation of Subsidiaries |
The
financial statements include the accounts of the Company’s subsidiaries:
Schedule
of Consolidation of Subsidiaries
Company | |
Registered | |
% Owned | |
Shoal Media (Canada) Inc. | |
British Columbia, Canada | |
| 100 | % |
Kidoz Ltd. | |
Israel | |
| 100 | % |
Prado Media Ltd. | |
British Columbia, Canada | |
| 100 | % |
Rooplay Media Kenya Limited | |
Kenya | |
| 100 | % |
Shoal Media Inc. | |
Anguilla | |
| 100 | % |
Shoal Media (UK) Ltd. | |
United Kingdom | |
| 100 | % |
|
Schedule of Finite-Lived Intangible Assets, Amortization Period |
The
Company identified the following intangible assets in the acquisition of Kidoz Ltd. Finite life intangible assets are recorded at
historical cost less accumulated amortization based on their estimated useful life and any impairment is determined in accordance
with ASC 360. The Company does not have any indefinite life intangible assets. Amortization is provided for annually on the
straight-line method over the following periods:
Schedule of Finite-Lived Intangible Assets, Amortization Period
| |
Amortization
period | |
Ad Tech technology | |
| 5 years | |
Kidoz OS technology | |
| 3 years | |
Customer relationships | |
| 8 years | |
|
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v3.24.1.1.u2
Accounts Receivable (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Receivables [Abstract] |
|
Schedule of Accounts Receivable |
The
accounts receivable as at March 31, 2023, is summarized as follows:
Schedule
of Accounts Receivable
| |
March 31,
2024 | | |
December 31,
2023 | |
Accounts receivable | |
$ | 4,068,464 | | |
$ | 6,368,144 | |
| |
| | | |
| | |
Provision for doubtful accounts | |
| (105,272 | ) | |
| (106,839 | ) |
| |
| | | |
| | |
Net accounts receivable | |
$ | 3,963,192 | | |
$ | 6,261,305 | |
|
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v3.24.1.1.u2
Equipment (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Property, Plant and Equipment [Abstract] |
|
Schedule of Equipment |
Schedule
of Equipment
March 31, 2024 | |
Cost | | |
Accumulated
depreciation | | |
Net book
Value | |
| |
| | |
| | |
| |
Equipment and computers | |
$ | 175,307 | | |
$ | 150,374 | | |
$ | 24,993 | |
Furniture and fixtures | |
| 6,751 | | |
| 3,279 | | |
| 3,472 | |
Equipment total | |
$ | 182,058 | | |
$ | 153,653 | | |
$ | 28,405 | |
December 31, 2023 | |
Cost | | |
Accumulated
depreciation | | |
Net book
Value | |
| |
| | |
| | |
| |
Equipment and computers | |
$ | 184,487 | | |
$ | 160,219 | | |
$ | 24,268 | |
Furniture and fixtures | |
| 16,517 | | |
| 11,551 | | |
| 4,966 | |
Equipment total | |
$ | 201,004 | | |
$ | 171,770 | | |
$ | 29,234 | |
|
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Intangible assets (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Goodwill and Intangible Assets Disclosure [Abstract] |
|
Schedule of Intangible Assets |
Schedule
of Intangible Assets
March 31, 2024 | |
Cost | | |
Accumulated
amortization | | |
Net book
Value | |
| |
| | |
| | |
| |
Ad Tech technology | |
$ | 1,877,415 | | |
$ | 1,877,415 | | |
$ | - | |
Kidoz OS technology | |
| 31,006 | | |
| 31,006 | | |
| - | |
Customer relationship | |
| 1,362,035 | | |
| 865,460 | | |
| 496,575 | |
Intangible assets total | |
$ | 3,270,456 | | |
$ | 2,773,881 | | |
$ | 496,575 | |
5. |
Intangible assets: (Continued) |
December 31, 2023 | |
Cost | | |
Accumulated
amortization | | |
Net book
Value | |
| |
| | |
| | |
| |
Ad Tech technology | |
$ | 1,877,415 | | |
$ | 1,814,835 | | |
$ | 62,580 | |
Kidoz OS technology | |
| 31,006 | | |
| 31,006 | | |
| - | |
Customer relationship | |
| 1,362,035 | | |
| 822,896 | | |
| 538,139 | |
| |
$ | 3,270,456 | | |
$ | 2,668,737 | | |
$ | 601,719 | |
|
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v3.24.1.1.u2
Software technology development costs (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Research and Development [Abstract] |
|
Schedule of Expense of Development Costs |
Schedule
of Expense of Development Costs
| |
March 31,
2024 | | |
March 31,
2023 | |
Opening total software technology development costs | |
$ | 16,055,557 | | |
$ | 13,056,478 | |
| |
| | | |
| | |
Software technology development during the period | |
| 889,440 | | |
| 744,333 | |
Closing total software technology development costs | |
$ | 16,944,997 | | |
$ | 13,800,811 | |
|
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v3.24.1.1.u2
Stockholders’ Equity (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Equity [Abstract] |
|
Schedule of Share Based Payment Arrangement Option Activity |
A
summary of stock option activity for the stock option plans for the years ended December 31, 2023 and 2022 are as follows:
Schedule
of Share Based Payment Arrangement Option Activity
| | |
Number of
options | | |
Weighted average
exercise price | |
Outstanding December 31, 2022 | | |
| 8,629,000 | | |
$ | 0.43 | |
| | |
| | | |
| | |
Granted | | |
| 1,885,000 | | |
| 0.22 | |
Expired | | |
| (1,988,000 | ) | |
| (0.46 | ) |
Cancelled | | |
| (460,000 | ) | |
| (0.44 | ) |
Outstanding December 31, 2023 | | |
| 8,066,000 | | |
$ | 0.39 | |
| | |
| | | |
| | |
Granted | | |
| 2,318,750 | | |
| 0.15 | |
| | |
| | | |
| | |
Outstanding March 31, 2024 | | |
| 10,384,750 | | |
$ | 0.33 | |
|
Schedule of Share Based Payment Arrangement Option Exercise Price Range |
The
following table summarizes information concerning outstanding and exercisable stock options at March 31, 2024:
Schedule
of Share Based Payment Arrangement Option Exercise Price Range
Exercise
prices per share | | |
Number
outstanding | | |
Number
exercisable | | |
Expiry date |
CAD$0.20 | | |
| 2,318,750 | | |
| 0 | | |
March 25, 2029 |
CAD$0.30 | | |
| 1,845,000 | | |
| 479,700 | | |
February 21, 2028 |
CAD$0.45 | | |
| 1,930,400 | | |
| 1,403,144 | | |
June 30, 2025 |
CAD$0.50 | | |
| 789,600 | | |
| 617,100 | | |
February 1, 2026 |
CAD$0.50 | | |
| 2,295,000 | | |
| 1,147,500 | | |
February 1, 2027 |
CAD$0.66 | | |
| 200,000 | | |
| 128,000 | | |
July 12, 2026 |
CAD$1.02 | | |
| 1,006,000 | | |
| 706,000 | | |
April 6, 2026 |
| | |
| 10,384,750 | | |
| 4,481,444 | | |
|
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v3.24.1.1.u2
Right-of-use assets (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Right-of-use Assets |
|
Schedule of Right-of-use Assets |
The
right-of-use assets as at March 31, 2024, is summarized as follows:
Schedule of Right-of-use Assets
| |
March 31,
2024 | | |
December 31,
2023 | |
| |
| | |
| |
Opening balance for the period | |
$ | 6,781 | | |
$ | 36,529 | |
Amortization of operating lease right-of use assets | |
| (6,781 | ) | |
| (29,748 | ) |
Closing balance for the period | |
$ | - | | |
$ | 6,781 | |
|
Schedule of Operating Lease Liability |
Schedule of Operating Lease Liability
| |
March 31,
2023 | | |
December 31,
2023 | |
| |
| | |
| |
Opening balance for the period | |
$ | 7,605 | | |
$ | 39,556 | |
Payments on operating lease liabilities | |
| (7,605 | ) | |
| (31,951 | ) |
Closing balance for the period | |
| - | | |
| 7,605 | |
Less: current portion | |
| - | | |
| (7,605 | ) |
Operating lease liabilities – non-current portion as at end of period | |
$ | - | | |
$ | - | |
|
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v3.24.1.1.u2
Related party transactions (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Related Party Transactions [Abstract] |
|
Schedule of Related Party Transactions |
For
the quarter ended March 31, 2024, the Company has the following related party transactions:
Schedule of Related Party Transactions
| |
Three Months
ended March 31, 2024 | | |
Three Months
ended March 31, 2023 | |
Director’s fees | |
$ | 2,003 | | |
$ | 2,000 | |
Salaries, wages, consultants and benefits | |
| 160,130 | | |
| 162,665 | |
Selling and marketing | |
| 15,380 | | |
| 27,522 | |
Stock-based compensation (Note 9) | |
| 23,923 | | |
| 48,221 | |
Software technology development (Note 7) | |
| 60,148 | | |
| 58,827 | |
Closing balance for the period | |
$ | 261,584 | | |
$ | 299,235 | |
|
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v3.24.1.1.u2
Segmented information (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Segment Reporting [Abstract] |
|
Schedule of Revenue By Geographical Region |
The
Company had the following revenue by geographical region.
Schedule of Revenue By Geographical Region
| |
Three Months
ended March 31, 2024 | | |
Three Months
ended March 31, 2023 | |
Ad tech advertising revenue | |
| | | |
| | |
Western Europe | |
$ | 613,752 | | |
$ | 563,957 | |
Central, Eastern and Southern Europe | |
| 90,381 | | |
| 63,252 | |
North America | |
| 905,780 | | |
| 764,298 | |
Rest of World | |
| 85,227 | | |
| 146,539 | |
| |
| | | |
| | |
Total ad tech advertising revenue | |
$ | 1,695,140 | | |
$ | 1,538,046 | |
| |
| | | |
| | |
Programmatic advertising revenue | |
| | | |
| | |
North America | |
| 78,715 | | |
| 68,070 | |
| |
| | | |
| | |
Total Programmatic advertising revenue | |
| 78,715 | | |
| 68,070 | |
| |
| | | |
| | |
Content revenue | |
| | | |
| | |
Western Europe | |
$ | 18,194 | | |
$ | 18,465 | |
Central, Eastern and Southern Europe | |
| 16 | | |
| 12 | |
North America | |
| 311 | | |
| 333 | |
Rest of World | |
| 695 | | |
| 48,760 | |
| |
| | | |
| | |
Total content revenue | |
$ | 19,216 | | |
$ | 67,570 | |
| |
| | | |
| | |
Total revenue | |
| | | |
| | |
Western Europe | |
$ | 631,946 | | |
$ | 582,422 | |
Central, Eastern and Southern Europe | |
| 90,397 | | |
| 63,264 | |
North America | |
| 984,806 | | |
| 832,701 | |
Rest of World | |
| 85,922 | | |
| 195,299 | |
| |
| | | |
| | |
Total revenue | |
$ | 1,793,071 | | |
$ | 1,673,686 | |
|
Schedule of Equipment |
The
Company’s equipment is located as follows:
Schedule
of Equipment
Net Book Value | |
March 31,
2024 | | |
December 31,
2023 | |
| |
| | |
| |
Canada | |
$ | 17,168 | | |
$ | 18,730 | |
Israel | |
| 7,280 | | |
| 7,439 | |
United Kingdom | |
| 3,957 | | |
| 3,065 | |
Total equipment | |
$ | 28,405 | | |
$ | 29,234 | |
|
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v3.24.1.1.u2
Summary of significant accounting policies (Details Narrative) - USD ($)
|
12 Months Ended |
|
|
|
Dec. 31, 2023 |
Mar. 31, 2024 |
Mar. 31, 2023 |
Dec. 31, 2022 |
Accounting Policies [Abstract] |
|
|
|
|
Software development cost |
$ 16,055,557
|
$ 16,944,997
|
$ 13,800,811
|
$ 13,056,478
|
Goodwill, impairment loss |
$ 0
|
|
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v3.24.1.1.u2
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|
Mar. 31, 2024 |
Dec. 31, 2023 |
Receivables [Abstract] |
|
|
Accounts receivable |
$ 4,068,464
|
$ 6,368,144
|
Provision for doubtful accounts |
(105,272)
|
(106,839)
|
Net accounts receivable |
$ 3,963,192
|
$ 6,261,305
|
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v3.24.1.1.u2
Schedule of Equipment (Details) - USD ($)
|
Mar. 31, 2024 |
Dec. 31, 2023 |
Property, Plant and Equipment [Line Items] |
|
|
Property, Plant and Equipment, Gross |
$ 182,058
|
$ 201,004
|
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment |
153,653
|
171,770
|
Total equipment |
28,405
|
29,234
|
CANADA |
|
|
Property, Plant and Equipment [Line Items] |
|
|
Total equipment |
17,168
|
18,730
|
ISRAEL |
|
|
Property, Plant and Equipment [Line Items] |
|
|
Total equipment |
7,280
|
7,439
|
UNITED KINGDOM |
|
|
Property, Plant and Equipment [Line Items] |
|
|
Total equipment |
3,957
|
3,065
|
Computer Equipment [Member] |
|
|
Property, Plant and Equipment [Line Items] |
|
|
Property, Plant and Equipment, Gross |
175,307
|
184,487
|
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment |
150,374
|
160,219
|
Total equipment |
24,993
|
24,268
|
Furniture and Fixtures [Member] |
|
|
Property, Plant and Equipment [Line Items] |
|
|
Property, Plant and Equipment, Gross |
6,751
|
16,517
|
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment |
3,279
|
11,551
|
Total equipment |
$ 3,472
|
$ 4,966
|
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v3.24.1.1.u2
Schedule of Intangible Assets (Details) - USD ($)
|
Mar. 31, 2024 |
Dec. 31, 2023 |
Finite-Lived Intangible Assets [Line Items] |
|
|
Intangible assets, cost |
$ 3,270,456
|
$ 3,270,456
|
Intangible assets, accumlated depreciation |
2,773,881
|
2,668,737
|
Intangible assets, net book value |
496,575
|
601,719
|
Ad Tech Technology [Member] |
|
|
Finite-Lived Intangible Assets [Line Items] |
|
|
Intangible assets, cost |
1,877,415
|
1,877,415
|
Intangible assets, accumlated depreciation |
1,877,415
|
1,814,835
|
Intangible assets, net book value |
|
62,580
|
Kidoz OS Technology [Member] |
|
|
Finite-Lived Intangible Assets [Line Items] |
|
|
Intangible assets, cost |
31,006
|
31,006
|
Intangible assets, accumlated depreciation |
31,006
|
31,006
|
Intangible assets, net book value |
|
|
Customer Relationships [Member] |
|
|
Finite-Lived Intangible Assets [Line Items] |
|
|
Intangible assets, cost |
1,362,035
|
1,362,035
|
Intangible assets, accumlated depreciation |
865,460
|
822,896
|
Intangible assets, net book value |
$ 496,575
|
$ 538,139
|
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v3.24.1.1.u2
Goodwill (Details Narrative) - USD ($)
|
Mar. 31, 2024 |
Dec. 31, 2023 |
Goodwill and Intangible Assets Disclosure [Abstract] |
|
|
Goodwill |
$ 3,301,439
|
$ 3,301,439
|
Goodwill carrying amount |
$ 3,798,014
|
$ 4,312,461
|
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Schedule of Expense of Development Costs (Details) - USD ($)
|
3 Months Ended |
Mar. 31, 2024 |
Mar. 31, 2023 |
Research and Development [Abstract] |
|
|
Opening total software technology development costs |
$ 16,055,557
|
$ 13,056,478
|
Software technology development during the period |
889,440
|
744,333
|
Closing total software technology development costs |
$ 16,944,997
|
$ 13,800,811
|
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v3.24.1.1.u2
Government CEBA loan (Details Narrative)
|
12 Months Ended |
|
Dec. 31, 2023
USD ($)
|
Dec. 31, 2023
CAD ($)
|
Dec. 31, 2021
USD ($)
|
Dec. 31, 2020
USD ($)
|
Dec. 31, 2020
CAD ($)
|
Dec. 31, 2020
CAD ($)
|
Leumi Bank [Member] |
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
Line of credit |
|
|
$ 200,000
|
|
|
|
Interest paid |
|
|
$ 987
|
|
|
|
Canada Emergency Business Account Loan Program [Member] |
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
Long-term loan |
|
|
|
$ 44,296
|
|
$ 60,000
|
Loan amount eligible for forgiveness |
|
|
|
14,812
|
$ 20,000
|
|
Loan payable for forgiveness |
|
|
|
$ 29,624
|
|
$ 40,000
|
Loan term |
|
|
|
2 years
|
2 years
|
|
Loan interest rate |
|
|
|
5.00%
|
|
5.00%
|
Repayment of loan |
|
$ 40,000
|
|
|
|
|
Gain on settlement of debt |
$ 14,812
|
$ 20,000
|
|
|
|
|
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v3.24.1.1.u2
Schedule of Share Based Payment Arrangement Option Activity (Details) - $ / shares
|
3 Months Ended |
12 Months Ended |
Mar. 31, 2024 |
Dec. 31, 2023 |
Equity [Abstract] |
|
|
Outstanding, number of options, beginning balance |
8,066,000
|
8,629,000
|
Outstanding, weighted average exercise price, beginning balance |
$ 0.39
|
$ 0.43
|
Granted, number of options |
2,318,750
|
1,885,000
|
Granted, weighted average exercise price |
$ 0.15
|
$ 0.22
|
Expired, number of options |
|
(1,988,000)
|
Expired, weighted average exercise price |
|
$ (0.46)
|
Cancelled, number of options |
|
(460,000)
|
Cancelled, weighted average exercise price |
|
$ (0.44)
|
Outstanding, number of options, ending balance |
10,384,750
|
8,066,000
|
Outstanding, weighted average exercise price, ending balance |
$ 0.33
|
$ 0.39
|
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v3.24.1.1.u2
Schedule of Share Based Payment Arrangement Option Exercise Price Range (Details)
|
3 Months Ended |
Mar. 31, 2024
$ / shares
shares
|
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
|
Number outstanding |
10,384,750
|
Number exercisable |
4,481,444
|
Range One [Member] |
|
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
|
Exercise prices per share | $ / shares |
$ 0.20
|
Number outstanding |
2,318,750
|
Number exercisable |
0
|
Expiry date |
Mar. 25, 2029
|
Range Two [Member] |
|
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
|
Exercise prices per share | $ / shares |
$ 0.30
|
Number outstanding |
1,845,000
|
Number exercisable |
479,700
|
Expiry date |
Feb. 21, 2028
|
Range Three [Member] |
|
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
|
Exercise prices per share | $ / shares |
$ 0.45
|
Number outstanding |
1,930,400
|
Number exercisable |
1,403,144
|
Expiry date |
Jun. 30, 2025
|
Range Four [Member] |
|
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
|
Exercise prices per share | $ / shares |
$ 0.50
|
Number outstanding |
789,600
|
Number exercisable |
617,100
|
Expiry date |
Feb. 01, 2026
|
Range Five [Member] |
|
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
|
Exercise prices per share | $ / shares |
$ 0.50
|
Number outstanding |
2,295,000
|
Number exercisable |
1,147,500
|
Expiry date |
Feb. 01, 2027
|
Range Six [Member] |
|
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
|
Exercise prices per share | $ / shares |
$ 0.66
|
Number outstanding |
200,000
|
Number exercisable |
128,000
|
Expiry date |
Jul. 12, 2026
|
Range Seven [Member] |
|
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items] |
|
Exercise prices per share | $ / shares |
$ 1.02
|
Number outstanding |
1,006,000
|
Number exercisable |
706,000
|
Expiry date |
Apr. 06, 2026
|
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- DefinitionDate the equity-based award expires, in YYYY-MM-DD format.
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v3.24.1.1.u2
Stockholders’ Equity (Details Narrative)
|
3 Months Ended |
12 Months Ended |
Mar. 31, 2024
USD ($)
$ / shares
shares
|
Mar. 31, 2024
USD ($)
$ / shares
|
Mar. 31, 2023
USD ($)
$ / shares
shares
|
Mar. 31, 2023
$ / shares
|
Dec. 31, 2023
USD ($)
$ / shares
shares
|
Dec. 31, 2022
shares
|
Dec. 31, 2015 |
Shares cancelled |
|
|
|
|
460,000
|
|
|
Gain on derivative liability | $ |
|
|
$ 51
|
|
|
|
|
Number of options granted |
2,318,750
|
|
|
|
1,885,000
|
|
|
Exercise price | $ / shares |
$ 0.15
|
|
|
|
$ 0.22
|
|
|
Aggregate intrinsic value for options | $ |
|
|
|
|
|
|
|
Share-based payment arrangement, expense | $ |
68,249
|
|
111,974
|
|
|
|
|
2015 Stock Option Plan [Member] |
|
|
|
|
|
|
|
Number of shares issued and outstanding percentage |
|
|
|
|
|
|
10.00%
|
Share-based payment arrangement, expense | $ |
$ 68,249
|
|
$ 111,974
|
|
|
|
|
Share-based compensation arrangement, weighted average grant | $ / shares |
$ 0.22
|
|
$ 0.28
|
|
|
|
|
2015 Stock Option Plan [Member] | Share-Based Payment Arrangement, Option [Member] |
|
|
|
|
|
|
|
Number of options granted |
2,318,750
|
|
1,885,000
|
|
|
|
|
Exercise price | (per share) |
$ 0.14
|
$ 0.20
|
$ 0.22
|
$ 0.30
|
|
|
|
Vesting per month |
2.00%
|
|
2.00%
|
|
|
|
|
2015 Stock Option Plan [Member] | Share-Based Payment Arrangement, Option [Member] | Directors and Officers [Member] |
|
|
|
|
|
|
|
Number of options granted |
1,056,250
|
|
400,000
|
|
|
|
|
2015 Stock Option Plan [Member] | Maximum [Member] |
|
|
|
|
|
|
|
Share-based compensation arrangement, expiration period |
|
|
|
|
|
|
10 years
|
T S X Venture Exchange [Member] |
|
|
|
|
|
|
|
Shares acquired pursuant |
|
|
|
|
|
6,579,074
|
|
Percentage of issued and outstanding shares |
|
|
|
|
|
5.00%
|
|
NCIB [Member] |
|
|
|
|
|
|
|
Shares acquired pursuant |
|
|
|
|
|
41,500
|
|
Shares cancelled | $ |
|
|
$ 11,793
|
|
|
|
|
Normal Course Issuer Bid One [Member] |
|
|
|
|
|
|
|
Shares acquired pursuant |
|
|
2,000
|
|
|
|
|
Shares issued | $ |
|
|
$ 517
|
|
|
|
|
Shares cancelled |
|
|
2,000
|
|
|
|
|
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Schedule of Right-of-use Assets (Details) - USD ($)
|
3 Months Ended |
12 Months Ended |
Mar. 31, 2024 |
Mar. 31, 2023 |
Dec. 31, 2023 |
Right-of-use Assets |
|
|
|
Opening balance for the period |
$ 6,781
|
$ 36,529
|
$ 36,529
|
Amortization of operating lease right-of use assets |
(6,781)
|
$ (9,404)
|
(29,748)
|
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|
$ 6,781
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v3.24.1.1.u2
Right-of-use assets (Details Narrative) - USD ($)
|
Mar. 31, 2024 |
Dec. 31, 2023 |
Dec. 31, 2022 |
Apr. 01, 2019 |
Lessee, Lease, Description [Line Items] |
|
|
|
|
Operating lease liability |
|
$ 7,605
|
$ 39,556
|
|
Facility In Vancouver Canada [Member] |
|
|
|
|
Lessee, Lease, Description [Line Items] |
|
|
|
|
Operating lease liability |
|
|
|
$ 125,474
|
Discount rate |
|
|
|
4.12%
|
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v3.24.1.1.u2
Schedule of Related Party Transactions (Details) - USD ($)
|
3 Months Ended |
Mar. 31, 2024 |
Mar. 31, 2023 |
Related Party Transaction [Line Items] |
|
|
Director’s fees |
$ 2,003
|
$ 2,000
|
Salaries, wages, consultants and benefits |
51,397
|
166,382
|
Stock-based compensation (Note 9 & 13) |
68,249
|
111,974
|
Software technology development (Note 7) |
889,440
|
744,333
|
Related Party [Member] |
|
|
Related Party Transaction [Line Items] |
|
|
Director’s fees |
2,003
|
2,000
|
Salaries, wages, consultants and benefits |
160,130
|
162,665
|
Selling and marketing |
15,380
|
27,522
|
Stock-based compensation (Note 9 & 13) |
23,923
|
48,221
|
Software technology development (Note 7) |
60,148
|
58,827
|
Closing balance for the period |
$ 261,584
|
$ 299,235
|
X |
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v3.24.1.1.u2
Related party transactions (Details Narrative)
|
3 Months Ended |
12 Months Ended |
Mar. 31, 2024
USD ($)
$ / shares
shares
|
Mar. 31, 2024
USD ($)
$ / shares
shares
|
Dec. 31, 2023
USD ($)
$ / shares
shares
|
Dec. 31, 2023
USD ($)
$ / shares
shares
|
Related Party Transaction [Line Items] |
|
|
|
|
Number of options granted |
2,318,750
|
2,318,750
|
1,885,000
|
1,885,000
|
Exercise price per share | $ / shares |
$ 0.15
|
|
$ 0.22
|
|
Director and Officer [Member] |
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
Due to related parties | $ |
$ 67,507
|
$ 67,507
|
$ 79,852
|
$ 79,852
|
Director and Officer [Member] | Share-Based Payment Arrangement, Option [Member] |
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
Number of options granted |
1,056,250
|
1,056,250
|
400,000
|
400,000
|
Exercise price per share | (per share) |
$ 0.14
|
$ 0.20
|
$ 0.22
|
$ 0.30
|
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v3.24.1.1.u2
Schedule of Revenue By Geographical Region (Details) - USD ($)
|
3 Months Ended |
Mar. 31, 2024 |
Mar. 31, 2023 |
Revenue from External Customer [Line Items] |
|
|
Total revenue |
$ 1,793,071
|
$ 1,673,686
|
Western Europe [Member] |
|
|
Revenue from External Customer [Line Items] |
|
|
Total revenue |
631,946
|
582,422
|
Central Eastern and Southern Europe [Member] |
|
|
Revenue from External Customer [Line Items] |
|
|
Total revenue |
90,397
|
63,264
|
North America [Member] |
|
|
Revenue from External Customer [Line Items] |
|
|
Total revenue |
984,806
|
832,701
|
Rest of World [Member] |
|
|
Revenue from External Customer [Line Items] |
|
|
Total revenue |
85,922
|
195,299
|
Advertising [Member] |
|
|
Revenue from External Customer [Line Items] |
|
|
Total revenue |
1,695,140
|
1,538,046
|
Advertising [Member] | Western Europe [Member] |
|
|
Revenue from External Customer [Line Items] |
|
|
Total revenue |
613,752
|
563,957
|
Advertising [Member] | Central Eastern and Southern Europe [Member] |
|
|
Revenue from External Customer [Line Items] |
|
|
Total revenue |
90,381
|
63,252
|
Advertising [Member] | North America [Member] |
|
|
Revenue from External Customer [Line Items] |
|
|
Total revenue |
905,780
|
764,298
|
Advertising [Member] | Rest of World [Member] |
|
|
Revenue from External Customer [Line Items] |
|
|
Total revenue |
85,227
|
146,539
|
Programmatic Advertising [Member] |
|
|
Revenue from External Customer [Line Items] |
|
|
Total revenue |
78,715
|
68,070
|
Programmatic Advertising [Member] | North America [Member] |
|
|
Revenue from External Customer [Line Items] |
|
|
Total revenue |
78,715
|
68,070
|
Content [Member] |
|
|
Revenue from External Customer [Line Items] |
|
|
Total revenue |
19,216
|
67,570
|
Content [Member] | Western Europe [Member] |
|
|
Revenue from External Customer [Line Items] |
|
|
Total revenue |
18,194
|
18,465
|
Content [Member] | Central Eastern and Southern Europe [Member] |
|
|
Revenue from External Customer [Line Items] |
|
|
Total revenue |
16
|
12
|
Content [Member] | North America [Member] |
|
|
Revenue from External Customer [Line Items] |
|
|
Total revenue |
311
|
333
|
Content [Member] | Rest of World [Member] |
|
|
Revenue from External Customer [Line Items] |
|
|
Total revenue |
$ 695
|
$ 48,760
|
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v3.24.1.1.u2
Concentrations (Details Narrative) - USD ($)
|
3 Months Ended |
Mar. 31, 2024 |
Mar. 31, 2023 |
Concentration Risk [Line Items] |
|
|
Revenue from customers |
$ 1,793,071
|
$ 1,673,686
|
Customer One [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member] |
|
|
Concentration Risk [Line Items] |
|
|
Revenue from customers |
277,204
|
514,871
|
Customer Two [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member] |
|
|
Concentration Risk [Line Items] |
|
|
Revenue from customers |
260,881
|
177,444
|
Customer Three [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member] |
|
|
Concentration Risk [Line Items] |
|
|
Revenue from customers |
$ 256,166
|
172,973
|
Customer Four [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member] |
|
|
Concentration Risk [Line Items] |
|
|
Revenue from customers |
|
$ 169,879
|
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v3.24.1.1.u2
Concentrations of credit risk (Details Narrative) - USD ($)
|
Mar. 31, 2024 |
Dec. 31, 2023 |
Product Information [Line Items] |
|
|
Cash and cash equivalents, at carrying value |
$ 882,365
|
$ 1,493,071
|
Cash, insured amount |
642,279
|
1,266,481
|
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Customer One [Member] |
|
|
Product Information [Line Items] |
|
|
Accounts receivable |
$ 527,187
|
$ 1,016,280
|
X |
- DefinitionAmount, after allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business.
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