true
FY
0001500305
P2Y
0001500305
2022-01-01
2022-12-31
0001500305
2022-06-30
0001500305
2023-03-30
0001500305
2022-12-31
0001500305
2021-12-31
0001500305
us-gaap:RelatedPartyMember
2022-12-31
0001500305
us-gaap:RelatedPartyMember
2021-12-31
0001500305
2021-01-01
2021-12-31
0001500305
us-gaap:CommonStockMember
2021-12-31
0001500305
us-gaap:AdditionalPaidInCapitalMember
2021-12-31
0001500305
SPGX:SharesToBeIssuedMember
2021-12-31
0001500305
us-gaap:RetainedEarningsMember
2021-12-31
0001500305
us-gaap:NoncontrollingInterestMember
2021-12-31
0001500305
us-gaap:CommonStockMember
2020-12-31
0001500305
us-gaap:AdditionalPaidInCapitalMember
2020-12-31
0001500305
SPGX:SharesToBeIssuedMember
2020-12-31
0001500305
us-gaap:RetainedEarningsMember
2020-12-31
0001500305
us-gaap:NoncontrollingInterestMember
2020-12-31
0001500305
2020-12-31
0001500305
us-gaap:CommonStockMember
2022-01-01
2022-12-31
0001500305
us-gaap:AdditionalPaidInCapitalMember
2022-01-01
2022-12-31
0001500305
SPGX:SharesToBeIssuedMember
2022-01-01
2022-12-31
0001500305
us-gaap:RetainedEarningsMember
2022-01-01
2022-12-31
0001500305
us-gaap:NoncontrollingInterestMember
2022-01-01
2022-12-31
0001500305
us-gaap:CommonStockMember
2021-01-01
2021-12-31
0001500305
us-gaap:AdditionalPaidInCapitalMember
2021-01-01
2021-12-31
0001500305
SPGX:SharesToBeIssuedMember
2021-01-01
2021-12-31
0001500305
us-gaap:RetainedEarningsMember
2021-01-01
2021-12-31
0001500305
us-gaap:NoncontrollingInterestMember
2021-01-01
2021-12-31
0001500305
us-gaap:CommonStockMember
2022-12-31
0001500305
us-gaap:AdditionalPaidInCapitalMember
2022-12-31
0001500305
SPGX:SharesToBeIssuedMember
2022-12-31
0001500305
us-gaap:RetainedEarningsMember
2022-12-31
0001500305
us-gaap:NoncontrollingInterestMember
2022-12-31
0001500305
SPGX:CommonStockOneMember
2021-12-31
0001500305
SPGX:CommonStockTwoMember
2021-12-31
0001500305
SPGX:SecuritiesAgreementMember
us-gaap:CommonStockMember
2023-02-13
2023-02-14
0001500305
SPGX:SecuritiesAgreementMember
us-gaap:CommonStockMember
us-gaap:ConvertibleNotesPayableMember
2023-02-13
2023-02-14
0001500305
SPGX:SecuritiesAgreementMember
us-gaap:CommonStockMember
2023-02-14
0001500305
SPGX:SustainableProjectsGroupMember
2022-01-01
2022-12-31
0001500305
srt:ScenarioPreviouslyReportedMember
SPGX:SustainableProjectsGroupMember
2021-01-01
2021-12-31
0001500305
SPGX:YERBrandsMember
2022-01-01
2022-12-31
0001500305
srt:ScenarioPreviouslyReportedMember
SPGX:YERBrandsMember
2021-01-01
2021-12-31
0001500305
srt:ScenarioPreviouslyReportedMember
2021-01-01
2021-12-31
0001500305
SPGX:SustainableProjectsGroupMember
2022-12-31
0001500305
SPGX:SustainableProjectsGroupMember
2021-12-31
0001500305
SPGX:YERBrandsMember
2022-12-31
0001500305
SPGX:YERBrandsMember
2021-12-31
0001500305
SPGX:HeroWellnessSystemsMember
2022-12-31
0001500305
SPGX:HeroWellnessSystemsMember
2021-12-31
0001500305
SPGX:OfficeFurnitureAndEquipmentMember
2022-12-31
0001500305
SPGX:OfficeFurnitureAndEquipmentMember
2021-12-31
0001500305
SPGX:OfficeFurnitureAndEquipmentMember
2022-01-01
2022-12-31
0001500305
SPGX:OfficeFurnitureAndEquipmentMember
2021-01-01
2021-12-31
0001500305
srt:ScenarioPreviouslyReportedMember
2022-12-31
0001500305
srt:RestatementAdjustmentMember
2022-12-31
0001500305
srt:ScenarioPreviouslyReportedMember
us-gaap:RelatedPartyMember
2022-12-31
0001500305
srt:RestatementAdjustmentMember
us-gaap:RelatedPartyMember
2022-12-31
0001500305
srt:ScenarioPreviouslyReportedMember
us-gaap:NonrelatedPartyMember
2022-12-31
0001500305
srt:RestatementAdjustmentMember
us-gaap:NonrelatedPartyMember
2022-12-31
0001500305
us-gaap:NonrelatedPartyMember
2022-12-31
0001500305
srt:ScenarioPreviouslyReportedMember
2021-12-31
0001500305
srt:RestatementAdjustmentMember
2021-12-31
0001500305
srt:ScenarioPreviouslyReportedMember
us-gaap:RelatedPartyMember
2021-12-31
0001500305
srt:RestatementAdjustmentMember
us-gaap:RelatedPartyMember
2021-12-31
0001500305
srt:ScenarioPreviouslyReportedMember
2022-01-01
2022-12-31
0001500305
srt:RestatementAdjustmentMember
2022-01-01
2022-12-31
0001500305
SPGX:RestatedMember
2022-01-01
2022-12-31
0001500305
srt:RestatementAdjustmentMember
2021-01-01
2021-12-31
0001500305
SPGX:RestatedMember
2021-01-01
2021-12-31
0001500305
srt:ScenarioPreviouslyReportedMember
2020-12-31
0001500305
srt:RestatementAdjustmentMember
2020-12-31
0001500305
SPGX:LoanAgreementMember
2019-03-01
0001500305
SPGX:LoanAgreementMember
2019-02-28
2019-03-01
0001500305
SPGX:LoanAgreementMember
2022-12-31
0001500305
SPGX:LoanAgreementMember
2021-12-31
0001500305
SPGX:ConvertibleLoanAgreementMember
srt:ChiefExecutiveOfficerMember
2019-07-12
0001500305
SPGX:ConvertibleLoanAgreementMember
srt:ChiefExecutiveOfficerMember
2019-07-10
2019-07-12
0001500305
SPGX:ConvertibleLoanAgreementMember
2019-07-12
0001500305
SPGX:DebtSettlementArrangementMember
2021-05-09
2021-05-10
0001500305
SPGX:DebtSettlementArrangementMember
2021-05-10
0001500305
SPGX:ConvertiblePromissoryNotePayableMember
2021-07-23
0001500305
SPGX:ConvertiblePromissoryNotePayableMember
2021-07-22
2021-07-23
0001500305
SPGX:ConvertiblePromissoryNotePayableMember
2022-06-22
0001500305
SPGX:ConvertiblePromissoryNotePayableMember
2022-01-01
2022-12-31
0001500305
SPGX:ConvertiblePromissoryNotePayableMember
2021-01-01
2021-12-31
0001500305
us-gaap:CommonStockMember
us-gaap:ConvertibleNotesPayableMember
2022-01-01
2022-12-31
0001500305
us-gaap:ConvertibleNotesPayableMember
2022-12-31
0001500305
SPGX:ConsultingServiceMember
2021-01-01
2021-12-31
0001500305
SPGX:ConsultingServiceMember
2021-12-31
0001500305
us-gaap:TrademarksMember
2021-12-31
0001500305
us-gaap:IntellectualPropertyMember
2021-12-31
0001500305
SPGX:HeroWellnessSystemsIncMember
2022-12-31
0001500305
SPGX:HeroWellnessSystemsIncMember
2022-12-31
0001500305
SPGX:HeroWellnessSystemsIncMember
2021-12-31
0001500305
SPGX:HeroWellnessSystemsIncMember
2022-01-01
2022-12-31
0001500305
SPGX:HeroWellnessSystemsIncMember
2021-01-01
2021-12-31
0001500305
SPGX:DirectorAndOfficerMember
2022-01-01
2022-12-31
0001500305
SPGX:DirectorAndOfficerMember
2021-01-01
2021-12-31
0001500305
SPGX:DirectorAndOfficerMember
us-gaap:RelatedPartyMember
2022-12-31
0001500305
SPGX:DirectorAndOfficerMember
2022-12-31
0001500305
srt:OfficerMember
2022-01-01
2022-12-31
0001500305
srt:OfficerMember
2021-01-01
2021-12-31
0001500305
srt:OfficerMember
2022-12-31
0001500305
SPGX:SecuritiesAgreementMember
us-gaap:CommonStockMember
us-gaap:ConvertibleNotesPayableMember
us-gaap:SubsequentEventMember
2023-02-14
2023-02-14
0001500305
SPGX:SecuritiesAgreementMember
us-gaap:CommonStockMember
us-gaap:ConvertibleNotesPayableMember
2023-02-14
2023-02-14
0001500305
SPGX:SecuritiesAgreementMember
us-gaap:CommonStockMember
us-gaap:SubsequentEventMember
2023-02-14
0001500305
SPGX:DirectorAndOfficeMember
us-gaap:SubsequentEventMember
2023-03-29
2023-03-29
0001500305
us-gaap:SubsequentEventMember
2023-03-29
iso4217:USD
xbrli:shares
iso4217:USD
xbrli:shares
xbrli:pure
iso4217:DKK
United
states
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM
10-K/A
(Amendment
No. 1)
☒ |
Annual
report pursuant to section 13 Or 15(d)
of the securities exchange act of 1934 |
For
the fiscal year ended December 31, 2022
☐ |
transition
report pursuant to section 13 Or 15(d)
of the securities exchange act of 1934 |
For
the transition period from ___________ to __________________
Commission
file number 000-54875
Sustainable
Projects group inc. |
(Exact
name of registrant as specified in its charter) |
Nevada |
|
81-5445107 |
(State
or other jurisdiction of
incorporation
or organization) |
|
(I.R.S.
Employer
Identification
No.) |
|
|
|
Tankedraget
7, Aalborg |
|
DK-9000 |
(Address
of principal executive offices) |
|
(Zip
Code) |
Registrant’s
telephone number, including area code: 305-814-2915
Securities
registered pursuant to Section 12(b) of the Act:
Title
of each class |
|
Trading
Symbol(s) |
|
Name
of each exchange on which registered |
None |
|
N/A |
|
N/A |
Securities
registered pursuant to Section 12(g) of the Act:
Common
stock - $0.0001 par value |
(Title
of Class) |
Indicate
by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.
☐
Yes ☒ No
Indicate
by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.
☐
Yes ☒ No
Indicate
by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange
Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2)
has been subject to such filing requirements for the past 90 days.
☒
Yes ☐ No
Indicate
by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule
405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant
was required to submit such files).
☒
Yes ☐ No
Indicate
by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting
company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,”
“smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.
Larger
accelerated filer |
☐ |
Accelerated
filer |
☐ |
Non-accelerated
filer |
☒ |
Smaller
reporting company |
☒ |
|
|
Emerging
growth company |
☐ |
If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐
Indicate
by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness
of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered
public accounting firm that prepared or issued its audit report. ☐
If
securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant
included in the filing reflect the correction of an error to previously issued financial statements. ☐
Indicate
by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation
received by any of the registrant’s executive officers during the relevant recovery period pursuant to § 240.10D-1(b). ☐
Indicate
by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act).
☐
Yes ☒ No
As
of June 30, 2022, the last day of the registrant’s second fiscal quarter, the aggregate market value of the
registrant’s common stock, $0.0001 par value, held by non-affiliates, computed by reference to the price at which the common
stock was last sold prior to June 30, 2023 was approximately $213,264.
For purposes of the above statement only, all directors, executive officers and 10% shareholders are assumed to be affiliates.
Indicate
the number of shares outstanding of each of the registrant’s classes of common equity, as of the latest practicable date.
Class |
|
Outstanding
at March 30, 2023 |
Common
stock - $0.0001 par value |
|
287,696,813 |
Documents
incorporated by reference
None
EXPLANATORY
NOTE
Sustainable
Projects Group Inc. (the “Company”) is filing this Amendment No. 1 on Form 10-K/A (the “Amendment”) to amend
and restate certain items in its Annual Report on Form 10-K for the year ended December
31, 2022, originally filed with the U.S. Securities and Exchange Commission (the “SEC”) on March 31, 2023 (the “Original
Form 10-K”).
Background
of Restatement
As
disclosed in the Company’s Current Report on Form 8-K, as filed with the SEC on December 11, 2023, the Company is restating its previously
issued audited consolidated financial statements as of and for the fiscal years ended December 31, 2022 and 2021. Subsequent to the filing
of the Original Form 10-K, the Company determined that it had failed to properly value intangible assets associated with the wholly owned
subsidiary of the Company, YER Brands Inc., and improperly treated the reverse acquisition of Lithium Harvest ApS on February 14, 2023
within the reporting of subsequent events.
1.
Restatement of Financial Statements:
The
Company is restating its financial statements as of and for the fiscal years ended December 31, 2022 and December 31, 2021, included
in its Original Form 10-K, due to the identification of impairment of goodwill, intellectual property and inventories associated with the Company’s intellectual
property related to its YER Brands subsidiary. This impairment occurred subsequent to the filing of the Original Form 10-K, retroactively, and has
resulted in material adjustments to the consolidated financial statements. The impairment assessment was performed in accordance
with auditing standards generally accepted in the United States (“US GAAP”).
2.
Change in Accounting Treatment of Reverse Acquisition:
The
Company has revised its accounting treatment for a reverse acquisition that was previously reported in its Original Form 10-K. Upon
further evaluation, the Company determined that prior year adjustments were necessary. The Company impaired goodwill and
intellectual property and wrote-off inventory of YER Brands Inc. as of the year ended December 31, 2021. The Original Form 10-K
showed the financials of the Company incorporating those of Lithium Harvest ApS, a Denmark private limited liability company
(“Lithium Harvest”), as if the transaction had occurred on January 1, 2022. This Amendment presents the Company’s
financial statements on a stand-alone basis because the change in accounting treatment to account for the reverse acquisition
occurred on February 14, 2023. Additionally, Lithium Harvest’s financial statements as of and for the years ended December 31,
2022 and 2021, as well as unaudited pro forma condensed combined financial information for the combined entities as of and for the year ended
December 31, 2022, have been included as Exhibits 99.1 and 99.2, respectively.
3.
Re-audit by New Auditor:
In
connection with the restatement of the financial statements and the change in accounting treatment described above, the Company
engaged Centurion ZD CPA & Co. as its new independent registered public accounting firm to conduct a re-audit of the affected
financial statements. The re-audit was performed in accordance with U.S. GAAP. The
Company’s prior auditor, K.R. Margetson Ltd., is no longer registered with the Public Company Accounting Oversight Board, as previously disclosed in the Company’s Current Report on Form 8-K filed on October 24, 2023.
This
Form 10-K/A is presented as of the filing date of the Original Form 10-K, does not reflect events occurring after that date, and
does not modify or update disclosures in any way other than as required to reflect the fiscal year 2022 and 2021 restatements
described below. Accordingly, this Form 10-K/A should be read in conjunction with the Company’s filings with the SEC
subsequent to the date on which the Company filed the Original Form 10-K.
This Form 10-K/A sets forth the Original Form 10-K in its
entirety, as amended to reflect the restatement. Among other things, forward-looking statements made in the Original Form 10-K have
not been revised to reflect events that occurred or facts that became known to the Company after the filing of the Original Form
10-K, and such forward-looking statements should be read in their historical context.
The
following items have been amended as a result of the restatement:
Part
I, Item 1A, “Risk Factors,”
Part
II, Item 7, “Management’s Discussion and Analysis of Financial Condition and Results of Operations,”
Part
II, Item 8, “Financial Statements and Supplementary Data,”
Part
II, Item 9A, “Controls and Procedures,” and
Part
II, Item 13, “Certain Relationships and Related Transactions, and Director Independence.”
In
accordance with applicable SEC rules, this Form 10-K/A includes an updated signature page and certifications of the Company’s Chief
Executive Officer and Chief Financial Officer in Exhibits 31.1, 31.2, 32.1 and 32.2 as required by Rule 12b-15.
Refer
to Note 4, Summary of Significant Accounting Policies, and Note 5, Restatement of Previously Issued Consolidated Financial
Statements of the Notes to Consolidated Financial Statements of this Form 10-K/A for additional information and for the summary of
the accounting impacts of the restatement of the Company’s consolidated financial statements.
The Company has concluded its disclosure controls and procedures as of December 31, 2022 remained ineffective due
to the unremediated material weaknesses previously disclosed in Part II, Item 9A “Controls and Procedures” of the Original
Form 10-K, as well as the identification of additional material weaknesses in internal control over financial reporting related to the
error described above. See additional disclosure included in Part II, Item 9A of this Form 10-K/A.
Sustainable Projects Group Inc. | Form 10-K/A | Page 1 |
Forward
Looking Statements
Cautionary
Language Regarding Forward-Looking Statements and Industry Data
This
report contains “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995 that
involve risks and uncertainties, many of which are beyond our control. Our actual results could differ materially and adversely from
those anticipated in such forward-looking statements as a result of certain factors, including those set forth in this report. Important
factors that may cause actual results to differ from projections include, but are not limited to, for example:
|
● |
changes
in economic and business conditions; |
|
|
|
|
● |
our
limited operating history in the lithium industry; |
|
|
|
|
● |
availability
of raw materials; |
|
|
|
|
● |
increases
in the cost of raw materials and energy; |
|
|
|
|
● |
the
pace of adoption and cost of developing electric transportation and storage technologies dependent upon lithium batteries; |
|
|
|
|
● |
estimates
of and volatility in lithium prices or demand for lithium; |
|
|
|
|
● |
changes
in our market in general; |
|
|
|
|
● |
the
occurrence of regulatory actions, proceedings, claims or litigation; |
|
|
|
|
● |
changes
in laws and government regulations impacting our operations; |
|
|
|
|
● |
the
effects of climate change, including any regulatory changes to which we might be subject; |
|
|
|
|
● |
hazards
associated with chemicals manufacturing; |
|
|
|
|
● |
changes
in accounting standards; |
|
|
|
|
● |
our
ability to access capital and the financial markets; |
|
|
|
|
● |
volatility
and uncertainties in the debt and equity markets; |
|
|
|
|
● |
the
development of an active trading market for our common stock; |
|
|
|
|
● |
the
occurrence of cyber-security breaches, terrorist attacks, industrial accidents or natural disasters; |
|
|
|
|
● |
technology
or intellectual property infringement, including through cyber-security breaches, and other innovation risks; |
|
|
|
|
● |
recruiting,
training and developing employees; |
|
|
|
|
● |
our
failure to successfully execute our growth strategy, including any delays in our future growth; |
|
|
|
|
● |
decisions
we may make in the future; |
|
|
|
|
● |
uncertainties
as to the duration and impact of the COVID-19 pandemic; and |
|
|
|
|
● |
other
specific risks that may be referred to in this report. |
Sustainable Projects Group Inc. | Form 10-K/A | Page 2 |
All
statements, other than statements of historical facts, included in this report regarding our strategy, future operations, financial position,
estimated revenue or losses, projected costs, prospects and plans and objectives of management are forward-looking statements. When used
in this report, the words “will,” “may,” “believe,” “anticipate,” “intend,”
“estimate,” “expect,” “project,” “plan,” and similar expressions are intended to identify
forward-looking statements, although not all forward-looking statements contain such identifying words. All forward-looking statements
speak only as of the date of this report. We undertake no obligation to update any forward-looking statements or other information contained
herein. Stockholders and potential investors should not place undue reliance on these forward-looking statements. Although we believe
that our plans, intentions, and expectations reflected in or suggested by the forward-looking statements in this report are reasonable,
we cannot assure stockholders and potential investors that these plans, intentions, or expectations will be achieved. We disclose important
factors that could cause our actual results to differ materially from our expectations under Part I, Item 1A. “Risk Factors”
and elsewhere in this Annual Report on Form 10-K. These cautionary statements qualify all forward-looking statements attributable to
us or persons acting on our behalf.
Information
regarding market and industry statistics contained in this Annual Report on Form 10-K is included based on information available to us
that we believe is accurate. It is generally based on publications that are not produced for purposes of securities offerings or economic
analysis. Forecasts and other forward-looking information obtained from these sources are subject to the same qualifications and the
additional uncertainties accompanying any estimates of future market size, revenue and market acceptance of products and services. We
have no obligation to update forward-looking information to reflect actual results or changes in assumptions or other factors that could
affect those statements, except as required by federal securities laws. See Part I, Item 1A. “Risk Factors” for a more detailed
discussion of uncertainties and risks that may have an impact on our future results.
part
I
Item
1. Business.
Overview
Sustainable
Projects Group Inc. (“SPGX,” “we,” “us,” our” or the “Company”) is a pure-play
lithium company focused on supplying high performance lithium compounds to the fast-growing electric vehicle (“EV”) and broader
battery markets. We have developed a proprietary technology to extract lithium from oilfield wastewater, which we believe will enable
us to manufacture lithium compounds quickly, at an attractive cost, and with a minimal environmental footprint, which we expect to provide
us with a competitive advantage over other lithium manufacturers. We believe this competitive advantage will enable us to capitalize
on the acceleration of vehicle electrification and renewable energy adoption.
We
plan to establish our first lithium carbonate manufacturing facility in 2023, which we anticipate will be capable of manufacturing up
to 1,000 metric tons of lithium carbonate equivalent (“LCE”), and we plan to begin manufacturing battery-grade lithium compounds
at such facility in the first half of 2024.
On
February 14, 2023, SPGX entered into a Securities Exchange Agreement (the “Agreement”) with Lithium Harvest ApS, a Denmark
private limited liability company (“Lithium Harvest”), and all of the shareholders of Lithium Harvest (the “Shareholders”).
Pursuant to the terms of the Agreement, the Company acquired all of the outstanding shares of capital stock of Lithium Harvest in exchange
for issuing to the Shareholders 206,667,233 shares of SPGX’s common stock (the “Exchange Transaction”). The Exchange
Transaction closed on February 14, 2023.
Prior
to the Exchange Transaction, SPGX was a business development company engaged in project development and holdings through value-based
investments and collaborative partnerships, including a joint venture relationship with Hero Wellness Systems Inc. (“Hero
Wellness”) and a purchase agreement with the inventors of the Soy-yer Dough product line. During September 2022, SPGX
decided to exit the joint venture with Hero Wellness, and following the Exchange Transaction, SPGX has not made concrete plans on
expansion of the Soy-yer Dough project.
Sustainable Projects Group Inc. | Form 10-K/A | Page 3 |
Our
Technology and Products
Direct
Lithium Extraction Technology. Our Direct Lithium Extraction (“DLE”) technology enables us to extract and
manufacture lithium compounds from oilfield wastewater in a few hours. Competing technologies typically extract and manufacture lithium
compounds from brine or hard rock through processes that take up to two to three years. Our DLE technology also allows us to adjust production
according to customer needs, which we believe puts us in a favorable position to meet growing demand.
Lithium
Carbonate and Lithium Hydroxide. We plan to produce battery-grade lithium carbonate and lithium hydroxide for use in high
performance lithium-ion batteries for EVs and broader battery markets. We plan to produce both standardized and customer specific compounds.
Our
Growth Strategy
To
fully capitalize on the growing demand for lithium compounds, our growth strategy will involve continued investment in manufacturing
facilities, research and development, and our people. Essential features of our growth strategy include:
|
● |
Build
and expand manufacturing capacities. We plan to establish our first lithium carbonate manufacturing facility in 2023, which
we anticipate will be capable of manufacturing up to 1,000 metric tons of LCE, and we plan to begin manufacturing battery-grade lithium
compounds at such facility in the first half of 2024. We plan to continue to invest in manufacturing capacity and aim to have a total
manufacturing capacity in excess of 6,000 metric tons of LCE by the end of 2026. |
|
|
|
|
● |
Enter
new geographic areas and expand North American operations. We believe that U.S. and international governments will increasingly
support the local and sustainable production of critical minerals, including lithium compounds, for the green energy transition.
Our first lithium carbonate manufacturing facility is planned to be established in Texas, and we intend to continue to expand our
operations in North America in the near term, and eventually expand to Europe. |
|
|
|
|
● |
Continued
investment in research and development and the expansion of our product portfolio. We believe that the continued evolution
of battery technologies will require new forms of lithium to be produced. To ensure that we are well-positioned to develop new products
to keep pace with the evolving battery technology industry, we plan to continue to focus and invest in research and development.
Further, we plan to utilize our proprietary technology to expand our product portfolio to also include nickel, magnesium and vanadium. |
|
|
|
|
● |
Focus
on sustainability. We believe that lithium will continue to be an important component of the green energy transition. Likewise,
we believe that there will be a continued and increased focus on responsible lithium production and the Environmental, Social and
Governance issues and concerns related to the production of lithium. Operating in a socially conscious, ethical, safe and sustainable
manner is reflected in our core values. Further, we believe that our DLE technology has the lowest environmental footprint of any
lithium extraction technology in the industry. We believe that our sustainable extraction technology and our local manufacturing
will differentiate us from our competitors and help us build important strategic relationships with customers and other stakeholders. |
|
|
|
|
● |
Invest
in our people. Our business depends on highly specialized research scientists, engineers, a technical sales force and experienced
management. We are committed to investing in our people through training and development. We aim to attract and retain talent by
cultivating an inclusive and positive working environment that creates and supports diversity and provides equal opportunity and
fairness in our management systems. |
Sustainable Projects Group Inc. | Form 10-K/A | Page 4 |
Competitive
Strengths
We
believe the following strengths underpin our ability to grow our business and profitability:
|
● |
Direct
Lithium Extraction. Our DLE technology enables us to extract and manufacture lithium compounds from oilfield wastewater in
a few hours. Competing technologies typically extract and manufacture lithium compounds from brine and hard rock through a process
that takes up to two to three years. Our DLE technology also allows us to adjust production according to customer needs, which we
believe puts us in a favorable position to meet growing demand. |
|
|
|
|
● |
Stable
and readily available lithium feedstock. We use our DLE technology to produce high performance lithium compounds from oilfield
wastewater (also referred to as “produced water”). The global oil and gas industry produces more than 250 million barrels
of produced water per day, which will provide a stable supply of lithium feedstock. Further, our DLE technology does not require
us to acquire land and obtain drilling permits, which we believe will allow us to establish new lithium operations and ramp production
much quicker than our competitors. |
|
● |
Low
capital expenditure. Because our DLE technology does not require us to acquire land and obtain drilling permits, we believe
that we can establish lithium operations at a lower cost than our competitors. |
|
|
|
|
● |
Low
operating expenses. We believe that our operating expenses will be competitive with any other technology used in the industry.
Our manufacturing facilities will use a high degree of automation, which we expect to lower our operating expenses. Our lithium compounds
are produced from a waste product and will be extracted, refined and packaged in the same facility, which we believe will lower our
costs for transportation. |
|
|
|
|
● |
Local
manufacturing. We plan to produce our products as close to our customers as possible. We believe that governments will be
increasingly focused on the local supply of critical minerals, and recent regulatory developments in our geographical focus areas
strongly incentivize battery and vehicle manufacturers to source locally produced lithium products. |
|
|
|
|
● |
Sustainable
production. We produce our lithium compounds from oilfield wastewater. More than 90% of all water used in our production
is cleaned and reused. We believe that we will have the lowest environmental footprint in the industry, and we believe that customers
and end-users will be increasingly focused on sustainable manufacturing of battery materials. We believe that our low environmental
footprint will position us favorably against competitors using more traditional lithium extraction technologies. |
Our
Market
The
market for battery grade lithium compounds is global, and we plan to sell our products worldwide. Based on estimates by Benchmark Minerals,
lithium demand is forecasted to rise from 350,000 tons in 2020 to 2.5 million tons in 2030 and over 7 million tons in 2040, with a positive
long-term price trend estimate of $15,000 per ton for battery-grade Lithium Carbonate and Lithium Hydroxide from 2025 to 2040. We believe
that the continued electrification of transportation and transition to renewable energy sources will support continued significant growth
in demand for lithium compounds over the next decade.
Raw
Materials
Lithium
We
produce our lithium products from oilfield wastewater. The annual global production of produced water is more than 250 million barrels
per day. The U.S. production of produced water is more than 50 million barrels per day. Not all produced water is suitable for lithium
production, but we estimate that the current U.S. production of produced water is sufficient to produce more than 500,000 metric tons
of LCE annually.
We
plan to enter into long-term supply agreements with oil and gas companies and service providers for the supply of produced water.
Water
All
fresh water used in our production will be reused water from the production of oil and natural gas. We do not require any additional
fresh water supplies.
Energy
Our
production relies on a steady source of energy. We expect to use solar energy to the extent possible, but we will require an external
supply of energy for our equipment.
Sustainable Projects Group Inc. | Form 10-K/A | Page 5 |
Other
raw materials
We
use a range of raw materials and chemicals intermediates in our production processes. We generally expect to satisfy our requirements
through spot purchases but likely will rely on medium-to-long-term agreements for the supply of certain raw materials.
Generally,
we are not expecting supply chain constraints, but temporary shortages of certain raw materials may occur and cause temporary price increases.
During periods of high demand, our raw materials are subject to significant price fluctuations that may have an adverse impact on our
results of operations. In addition, there could be inflationary pressure on the costs of raw materials.
Competition
Our
products will compete with other lithium compounds available in the market. Many of our competitors are large companies with long-term
experience in the industry. The market for battery grade lithium compounds faces barriers to entry, including access to a stable and
sufficient supply of lithium feedstock, the ability to produce a sufficient quality and quantity of lithium, technical know-how, and
sufficient lead time to develop new lithium mining projects. We believe that our DLE technology enables us to produce high quality products
quickly, at an attractive cost, and with a minimal environmental footprint, which we believe will differentiate us from our competitors.
We intend to continue to invest in research and development to further improve our products, develop new products, and build market share.
Intellectual
Property
Our
success depends in part upon our ability to protect and use our DLE technology and the intellectual property rights related to our DLE
technology. On December 15, 2022 we received an “Intention to Grant” notification from the Danish Patent and Trademark Office.
We expect the Danish patent to be granted in the first quarter of 2023. Further, we have a pending application for a U.S. patent. If
granted, these patents will expire in 2042.
Customers
We
intend to sell our products to customers in the EV and broader battery markets, and plan to initially sell lithium locally to customers
in the regions close to our manufacturing facilities.
Sales
and Marketing
We
intend to initially sell our products directly to customers in the U.S. and anticipate that we will subsequently sell our products to
customers throughout North America, Asia and Europe.
Manufacturing
We
intend to manufacture the lithium compounds we extract at our own facilities. We intend to construct our first commercial manufacturing
facility in 2023.
Research
and Development
We
conduct research and development to optimize our DLE technology and our lithium products and to develop new product candidates and technologies.
Seasonality
Our
operations are generally not impacted by seasonality. However, production is expected to be marginally lower during the summer due to
the U.S. vacation season.
Government
Controls and Regulations
We
are subject to and will incur capital and operating costs to comply with U.S. federal, state and local environmental, health and safety
laws and regulations, including those governing employee health and safety, the composition of our products, the discharge of pollutants
into the air and water, and the management and disposal of hazardous substances and wastes.
Sustainable Projects Group Inc. | Form 10-K/A | Page 6 |
In
June 2016, modifications to the Toxic Substances Control Act in the United States were signed into law, requiring chemicals to be assessed
against a risk-based safety standard and for the elimination of unreasonable risks identified during risk evaluation. Other initiatives
in Asia and potentially in other regions will require toxicological testing and risk assessments of a wide variety of chemicals, including
chemicals used or produced by us. These assessments may result in heightened concerns about the chemicals involved and additional requirements
being placed on the production, handling, labeling or use of the subject chemicals. Such concerns and additional requirements could also
increase the cost incurred by our customers to use our chemical products and otherwise limit the use of these products, which could lead
to a decrease in demand for these products.
To
the extent we manufacture or import products into the European Union (“EU”) or downstream users of our products are located
in the EU, we may be subject to the European Community Regulation for the Registration, Evaluation, Authorization and Restriction of
Chemicals (“REACH”). REACH imposes obligations on EU manufacturers and importers of chemicals and other products into the
EU to compile and file comprehensive reports, including testing data, on each chemical substance, and perform chemical safety assessments.
Currently, certain lithium products are undergoing a risk assessment review under REACH, which may eventually result in restrictions
in the handling or use of lithium carbonate and other lithium products that we produce, which may increase our production costs. In addition,
REACH regulations impose significant additional responsibilities and costs on chemical producers, importers, downstream users of chemical
substances and preparations, and the entire supply chain. REACH, if applicable to the sale or manufacture of our products, may lead to
increases in the costs of raw materials we may purchase and the products we may sell in the EU, which could increase the costs of our
products and result in a decrease in their overall demand.
We
use and generate hazardous substances and wastes in our operations and may become subject to claims and substantial liability for personal
injury, property damage, wrongful death, loss of production, pollution and other environmental damages relating to the release of such
substances into the environment. Depending on the frequency and severity of such incidents, it is possible that the Company’s revenues,
operating costs, insurability and relationships with customers, employees and regulators could be impaired.
Human
Capital Management
We
had eight full-time employees as of March 1, 2023. None of our employees are represented by a labor organization or are a party to a
collective bargaining arrangement. We have not experienced any work stoppages, and we consider our relations with our employees to be
good.
Available
Information
We
file Annual Reports on Form 10-K, Quarterly Reports on Form 10-Q, Current Reports on Form 8-K, proxy and information statements and other
reports required by the Securities and Exchange Commission (“SEC”) under the Securities Exchange Act of 1934, as amended
(the “Exchange Act”). Reports, proxy and information statements and other information regarding issuers that file electronically
with the SEC are available to the public free of charge on the SEC’s website at www.sec.gov.
In
addition, we voluntarily send an annual report to our stockholders. This report includes audited financial statements and other information
about our company’s performance, operations, and strategies. Stockholders can elect to receive this report in electronic form by
visiting our Investor Relations website at www.spgroupe.com or by contacting our Investor Relations department at info@spgroupe.com.
Information contained on our website is not a part of this Annual Report on Form 10-K and the inclusion of our website address is an
inactive textual reference only.
Sustainable Projects Group Inc. | Form 10-K/A | Page 7 |
Item
1A. Risk Factors.
Risk
Factors
Except
for the New Risk Factor and the Updated Risk Factors included below, this Item 1A. Risk Factors section in this Annual Report on Form
10-K/A has not been updated to reflect developments occurring subsequent to the Company’s Original Form 10-K. All risk factors,
however, should be considered in the context of the New Risk Factor and the Updated Risk Factors.
New
Risk Factor
Due
to material weaknesses in our internal control over financial reporting related to impairment of
intangible assets associated with YER Brands Inc. and
treatment of the reverse acquisition of Lithium Harvest ApS on February 14, 2023 within the reporting of subsequent
events, we are restating our previously issued consolidated financial statements for several prior periods, which has
resulted in unanticipated costs and may adversely affect investor confidence, our stock price, our ability to raise capital in the
future and our reputation, and may result in stockholder litigation and regulatory actions.
We
have incurred unanticipated costs for accounting and legal fees in connection with the restatements, and the restatements may have the
effect of eroding investor confidence in our Company and our financial reporting and accounting practices and processes and may raise
reputational issues for our business. The restatements may negatively impact the trading price of our securities and make it more difficult
for us to raise capital on acceptable terms, or at all. In addition, the restatements and related material weaknesses in our internal
control over financial reporting may also result in stockholder litigation against us, or adverse regulatory consequences, including
investigations, penalties or suspensions by the SEC. Any such regulatory consequences, litigation, claim or dispute, whether successful
or not, could subject us to additional costs, divert the attention of our management, or impair our reputation. Each of these consequences
could have a material adverse effect on our business, results of operations and financial condition.
Updated
Risk Factors
If
we are unable to develop and maintain effective internal controls over financial reporting in accordance with Section 404 of the Sarbanes-Oxley
Act, it could have a material adverse effect on our business.
We
are required to provide a quarterly management certification and an annual management assessment of the effectiveness of our internal
control over financial reporting. As of December 31, 2022, we disclosed the following material weaknesses that have not yet been remediated:
(1) we currently lack a functioning audit committee and lack a majority of outside directors on the Company’s board
of directors, resulting in ineffective oversight in the establishment and monitoring of required internal controls and procedures; (2)
we currently have inadequate segregation of duties consistent with control objectives; (3) we have insufficient written policies and procedures
for accounting and financial reporting with respect to the requirements and application of US GAAP and SEC disclosure requirements; (4)
we have ineffective controls over period end financial disclosure and reporting processes; (5) we have ineffective controls over timely
impairments of intangible assets; and (6) we lack internal control over financial reporting in the controls over the accounting treatment
of subsequent events.
In addition, due to the material
weaknesses in internal control over financial reporting, we have also determined that our disclosure controls and procedures are ineffective.
We
cannot assure that the measures we have taken to date, and may take in the future, will be sufficient to remediate the control
deficiencies that led to our material weaknesses in internal control over financial reporting or that they will prevent or avoid
potential future material weaknesses to be identified in the future. The effectiveness of our internal control over financial
reporting is subject to various inherent limitations, including cost limitations, judgments used in decision making, assumptions
about the likelihood of future events, the possibility of human error and the risk of fraud. Any failure to design, implement and
maintain effective internal control over financial reporting and effective disclosure controls and procedures, or any difficulties
encountered in their implementation or improvement, may result in additional material misstatements of our financial statements or
cause us to fail to meet our periodic reporting obligations, which may adversely affect our business, financial condition and
results of operations and subject us to adverse regulatory consequences, including sanctions by the SEC or violations of
applicable market or exchange listing rules.
There could also be a negative reaction in the financial markets due to a loss of
investor confidence in our Company and the reliability of our financial statements, particularly in light of the restatement of the
accompanying consolidated financial statements. Confidence in the reliability of our financial statements could also suffer if we
are unable to remediate our existing material weaknesses or report additional material weaknesses in our internal control over
financial reporting. This could materially adversely affect us and lead to a decline in the price of our common stock.
Management
has concluded that there is substantial doubt about our ability to continue as a going concern, and the report of our independent registered
public accounting firm contains an explanatory paragraph as to our ability to continue as a going concern, which could prevent us from
obtaining new financing on reasonable terms or at all.
Because
we have limited operations and have sustained operating losses resulting in a deficit, substantial doubt exists regarding our
ability to remain as a going concern. Accordingly, the report of Centurion ZD CPA & Co., our new independent registered public
accounting firm, with respect to our financial statements as of and for the year ended December 31, 2022, includes an explanatory
paragraph as to our potential inability to continue as a going concern. The doubts regarding our potential ability to continue as a
going concern may adversely affect our ability to obtain new financing on reasonable terms or at all.
Sustainable Projects Group Inc. | Form 10-K/A | Page 8 |
Risks
Related to Our Business
Demand
and market prices for lithium will greatly affect the value of our investment in our lithium projects and our ability to develop them
successfully.
The
prices of commodities vary on a daily basis. Price volatility could have dramatic effects on the results of operations and our ability
to execute our business plan. The price of lithium materials may also be reduced by the discovery of new lithium deposits and production
methods, which could not only increase the overall supply of lithium (causing downward pressure on its price), but could draw new firms
into the lithium industry that could compete with us. Even if commercial quantities of lithium are produced by us, there is no guarantee
that a profitable market will exist for the sale of the lithium. The development of our projects will be significantly affected by changes
in the market price of lithium-based end products, such as lithium carbonate and lithium hydroxide. Factors beyond our control may affect
the marketability of any lithium produced. The prices of various metals have experienced significant movement over short periods of time
and are affected by numerous factors beyond our control, including international economic and political trends, expectations of inflation,
currency exchange fluctuations, interest rates and global or regional consumption patterns, speculative activities and increased production
due to improved mining and production methods. The supply of and demand for lithium is affected by various factors, including, among
others, political events, economic conditions and production costs in major producing regions. Furthermore, the price of lithium products
is significantly affected by their purity and performance, and by the specifications of end-user battery manufacturers. If the products
produced from our projects do not meet battery-grade quality and/or do not meet customer specifications, pricing will be reduced from
that expected for battery-grade product. In turn, the availability of customers may also decrease. We may not be able to effectively
mitigate against pricing risks for our products. Depressed pricing for our products will affect the level of revenues expected to be
generated by us, which in turn could affect our value, share price and the potential value of our properties. There can be no assurance
that the price of lithium will be such that it can be produced at a profit.
Competition
within our industry may adversely affect our businesses and results of operations.
We
face strong competition from companies in connection with the production of lithium. Many of these companies have greater financial resources,
operational experience and technical capabilities than us, and as a result, our competitors may be able to produce and sell lithium at
a lower cost than us. Consequently, our prospects, revenues, operations and financial condition could be materially adversely affected.
The
development of non-lithium battery technologies could adversely affect us.
The
development and adoption of new battery technologies that rely on inputs other than lithium compounds could significantly impact our
prospects and future revenues. While current and next generation high energy density batteries for use in EVs rely on lithium compounds
as a critical input, alternative materials and technologies are being researched with the goal of making batteries lighter, more efficient,
faster charging and less expensive, and some of these technologies could be less reliant on lithium compounds. We cannot predict which
new technologies may ultimately prove to be commercially viable and on what time horizon, but commercialized battery technologies that
use no, or significantly less, lithium could materially and adversely impact our prospects and future revenues.
There
is risk to the growth of lithium markets.
Our
lithium business is significantly dependent on the continued growth in demand for lithium batteries for EVs and energy storage. To the
extent that such development, adoption and growth do not occur in the volume and/or manner that we contemplate, including for reasons
described under the heading “The development of non-lithium battery technologies could adversely affect us” above, the long-term
growth in the markets for lithium products may be adversely affected, which would have a material adverse effect on our business, financial
condition and operating results.
Our
business is subject to hazards common to chemical and natural resource extraction businesses, any of which could injure our employees
or other persons, damage our facilities or other properties, interrupt our production and adversely affect our reputation and results
of operations.
Our
business is subject to hazards common to chemical manufacturing, storage, handling and transportation, as well as natural resource extraction,
including explosions, fires, severe weather, natural disasters, mechanical failure, unscheduled downtime, transportation interruptions,
remediation, chemical spills, discharges or releases of toxic or hazardous substances or gases and other risks. These hazards can cause
personal injury and loss of life to our employees and other persons, severe damage to, or destruction of, property and equipment and
environmental contamination. In addition, the occurrence of disruptions, shutdowns or other material operating problems at our facilities
due to any of these hazards may diminish our ability to meet our output goals. Accordingly, these hazards and their consequences could
adversely affect our reputation and have a material adverse effect on our operations as a whole, including our results of operations
and cash flows, both during and after the period of operational difficulties.
Sustainable Projects Group Inc. | Form 10-K/A | Page 9 |
Our
business is subject to a number of operational risks.
We
are subject to a number of operational risks and may not be adequately insured for certain risks, including, among others, environmental
contamination, liabilities arising from historic operations, accidents or spills, industrial and transportation accidents, which may
involve hazardous materials, labor disputes, catastrophic accidents, fires, blockades or other acts of social activism, changes in the
regulatory environment, the impact of non-compliance with laws and regulations, natural phenomena such as inclement weather conditions,
floods, earthquakes, ground movements, cave-ins, and encountering unusual or unexpected geological conditions and technological failure
of exploration methods.
There
is no assurance that the foregoing risks and hazards will not result in damage to, or destruction of, our property, personal injury or
death, environmental damage, increased costs, monetary losses and potential legal liability and adverse governmental action. These factors
could all have an adverse impact on our future cash flows, earnings, results of operations and financial condition.
The
resource extraction business is cyclical in nature.
The
resource extraction business and the marketability of the products it produces are affected by worldwide economic cycles. At the present
time, the significant demand for lithium and other commodities in many countries is driving increased prices, but it is difficult to
assess how long such demand may continue. Fluctuations in supply and demand of resources in various regions throughout the world are
common.
As
our business is in the development stage and as we do not carry on commercial-scale production activities, our ability to fund ongoing
development is affected by the availability of financing which is, in turn, affected by the strength of the economy and other general
economic factors.
Electronic
vehicle regulations and economic incentives may impact our business.
Demand
for lithium-based end products, such as lithium-ion batteries for use in EVs, may be impacted by changes to government regulation and
economic incentives. Government and economic incentives that support the development and adoption of EVs in the U.S. and abroad, including
certain tax exemptions, tax credits and rebates, may be reduced, eliminated or exhausted from time to time. For example, previously available
incentives favoring EVs in areas including Canada, Germany, Hong Kong, and California have expired or were cancelled or made temporarily
unavailable, and in some cases were not replaced or reinstituted. Any similar developments could have a negative impact on overall prospects
for growth of the lithium market and pricing, which in turn could have a negative effect on us and our projects.
Our
business depends on adequate infrastructure.
Resource
extraction activities depend on adequate infrastructure. Reliable roads, bridges, and power sources are important determinants which
affect capital and operating costs. Unusual or infrequent weather phenomena, sabotage, or community, government or other interference
in the maintenance or provision of such infrastructure could adversely affect our operations, financial condition and results of operations.
Fluctuating
construction costs can impact our business.
As
a result of the substantial expenditures involved in resource extraction development projects, developments are prone to material cost
overruns versus budget. The capital expenditures and time required to develop new projects are considerable and changes in cost or construction
schedules can significantly increase both the time and capital required to build the project.
Construction
costs and timelines can be impacted by a wide variety of factors, many of which are beyond our control. These include, but are not limited
to, weather conditions, ground conditions, availability of material required for construction, availability and performance of contractors
and suppliers, inflation, delivery and installation of equipment, design changes, accuracy of estimates and availability of accommodations
for the workforce.
Project
development schedules are also dependent on obtaining the governmental approvals necessary for the operation of a project. The timeline
to obtain these government approvals is often beyond our control.
Sustainable Projects Group Inc. | Form 10-K/A | Page 10 |
Our
business could be adversely affected by environmental, health and safety laws and regulations.
The
nature of our business exposes us to risks of liability under environmental laws and regulations due to the production, storage, use,
transportation and sale of materials that can cause contamination or personal injury if released into the environment. In the jurisdictions
in which we operate, or will operate, we are or will be subject to numerous U.S. and non-U.S. national, federal, state and local environmental,
health and safety laws and regulations, including those governing the discharge of pollutants into the air and water, the management
and disposal of hazardous substances and wastes and the cleanup of contaminated properties. Liabilities associated with the investigation
and cleanup of hazardous substances, as well as personal injury, property damages or natural resource damages arising from the release
of, or exposure to, such hazardous substances may be imposed in many situations without regard to violations of laws or regulations or
other fault, and may also be imposed jointly and severally (so that a responsible party may be held liable for more than its share of
the losses involved, or even the entire loss). Such liabilities may also be imposed on many different entities, including, for example,
current and prior property owners or operators, as well as entities that arranged for the disposal of the hazardous substances. Such
liabilities may be material and can be difficult to identify or quantify.
Further,
some of the raw materials we handle are subject to government regulation. These regulations affect the manufacturing processes, handling,
uses and applications of our products. In addition, our production facilities require numerous operating permits. Due to the nature of
these requirements and changes in our operations, our operations may exceed limits under permits or we may not have the proper permits
to conduct our operations. Ongoing compliance with such laws, regulations and permits is an important consideration for us, and we expect
to incur substantial capital and operating costs in our compliance efforts. Compliance with environmental laws generally increases the
costs of manufacturing, registration/approval requirements, transportation and storage of raw materials and finished products, and storage
and disposal of wastes, and could have a material adverse effect on our results of operations. We may incur substantial costs, including
fines, damages, criminal or civil sanctions and remediation costs, or experience interruptions in our operations, for violations arising
under these laws or permit requirements. Furthermore, environmental laws are subject to change and have become increasingly stringent
in recent years. We expect this trend to continue and to require materially increased capital expenditures and operating and compliance
costs.
We
are subject to extensive foreign government regulation that can negatively impact our business.
We
are subject to government regulation in non-U.S. jurisdictions in which we conduct our business, including Denmark, among others. These
jurisdictions may have different tax codes, environmental regulations, labor codes and legal frameworks, which add complexity to our
compliance with these regulations. The requirements for compliance with these laws and regulations may be unclear or indeterminate and
may involve significant costs, including additional capital expenditures or increased operating expenses, or require changes in business
practice, in each case that could result in reduced profitability for our business. Our having to comply with these foreign laws or regulations
may provide a competitive advantage to competitors who are not subject to comparable restrictions or prevent us from taking advantage
of growth opportunities. Determination of noncompliance can result in penalties or sanctions that could also adversely impact our operating
results and financial condition.
Our
inability to protect our intellectual property rights, or being accused of infringing on intellectual property rights of third parties,
could have a material adverse effect on our business, financial condition and results of operations.
We
rely on the ability to protect our intellectual property rights and depend on patent, trademark and trade secret legislation to protect
our proprietary know-how. There can be no assurance that we have adequately protected or will be able to adequately protect our valuable
intellectual property rights, or will at all times have access to all intellectual property rights that are required to conduct our business
or pursue our strategies, or that we will be able to adequately protect ourselves against any intellectual property infringement claims.
There is also a risk that our competitors could independently develop similar technology, processes or know-how; that our trade secrets
could be revealed to third parties; that any current or future patents, pending or granted, will be broad enough to protect our intellectual
property rights; or that foreign intellectual property laws will adequately protect such rights. The inability to protect our intellectual
property could have a material adverse effect on our business, results of operations and financial condition.
We
could face patent infringement claims from our competitors or others alleging that our processes or products infringe on their proprietary
technologies. If we are found to be infringing on the proprietary technology of others, we may be liable for damages and we may be required
to change our processes, redesign our products partially or completely, pay to use the technology of others, stop using certain technologies
or stop producing the infringing product entirely. Even if we ultimately prevail in an infringement suit, the existence of the suit could
prompt customers to switch to products that are not the subject of infringement suits. We may not prevail in intellectual property litigation
and such litigation may result in significant legal costs or otherwise impede our ability to produce and distribute key products.
Sustainable Projects Group Inc. | Form 10-K/A | Page 11 |
In
addition to patents, we also rely upon unpatented proprietary manufacturing expertise, continuing technological innovation and other
trade secrets to develop and maintain our competitive position. While we generally enter into confidentiality agreements with our employees
and third parties to protect our intellectual property, we cannot assure you that our confidentiality agreements will not be breached,
that they will provide meaningful protection for our trade secrets and proprietary manufacturing expertise or that adequate remedies
will be available in the event of an unauthorized use or disclosure of our trade secrets or manufacturing expertise. In addition, our
trade secrets and know-how may be improperly obtained by other means, such as a breach of our information technologies security systems
or direct theft.
If
we are unable to retain key personnel or attract new skilled personnel, it could have an adverse effect on our business.
Our
success depends on our ability to attract and retain key personnel, including our management team. In light of the specialized and technical
nature of our business, our performance is dependent on the continued service of, and on our ability to attract and retain, qualified
management, scientific, technical, marketing and support personnel. Competition for such personnel is intense, and we may be unable to
continue to attract or retain such personnel. In addition, because of our reliance on our senior management team, the unanticipated departure
of any key member of our management team could have an adverse effect on our business. Our future success depends, in part, on our ability
to identify and develop or recruit talent to succeed our senior management and other key positions throughout the organization. If we
fail to identify and develop or recruit successors, we are at risk of being harmed by the departures of these key employees. Effective
succession planning is also important to our long-term success. Failure to ensure effective transfer of knowledge and smooth transitions
involving key employees could hinder our strategic planning and execution.
Risks
Related to Our Financial Condition
We
will need to raise additional capital to fund ongoing operations, and such capital raising may be costly or difficult to obtain and could
dilute our stockholders’ ownership interests.
In
order for us to fund ongoing operations, we will need to raise additional capital, which additional capital may not be available on reasonable
terms or at all. Moreover, we will need to raise additional funds to accomplish the following:
|
● |
construction
of our first lithium carbonate manufacturing facility; |
|
|
|
|
● |
pursuing
growth opportunities, including sale of lithium carbonate; |
|
|
|
|
● |
making
capital improvements to improve our infrastructure; |
|
|
|
|
● |
hiring
and retaining qualified management and key employees; |
|
|
|
|
● |
responding
to competitive pressures; |
|
|
|
|
● |
complying
with regulatory requirements such as licensing and registration; and |
|
|
|
|
● |
maintaining
compliance with applicable laws, regulations and auditing and filing requirements. |
Any
additional capital raised through the sale of equity or equity-backed securities may dilute our stockholders’ ownership percentages
and also could result in a decrease in the market value of our equity securities.
The
terms of any securities issued by us in future capital transactions may be more favorable to new investors, and may include preferences,
superior voting rights and the issuance of warrants or other derivative securities, which may have a further dilutive effect on the holders
of any of our securities then outstanding.
In
addition, we may incur substantial costs in pursuing future capital financing, including investment banking fees, legal fees, accounting
fees, securities law compliance fees, printing and distribution expenses and other costs. We may also be required to recognize non-cash
expenses in connection with certain securities we issue, such as convertible notes and warrants, which may adversely impact our financial
condition.
Sustainable Projects Group Inc. | Form 10-K/A | Page 12 |
We
are exposed to fluctuations in currency exchange rates, which may adversely affect our operating results.
We
conduct our business and incur costs in the local currency of most of the countries in which we operate. Changes in exchange rates between
foreign currencies and the U.S. Dollar will affect the recorded levels of our assets, liabilities, net sales, cost of goods sold and
operating margins and could result in exchange losses. The primary currencies to which we have exposure are the Danish Krone and Euro.
Exchange rates between these currencies and the U.S. Dollar in recent years have fluctuated significantly and may do so in the future.
In addition to currency translation risks, we incur currency transaction risks whenever one of our operating subsidiaries enters into
either a purchase or a sales transaction using a different currency from its functional currency. Our operating results may be affected
by any volatility in currency exchange rates and our ability to manage effectively our currency transaction and translation risks.
Changes
in, or the interpretation of, tax legislation or rates throughout the world could materially impact our results.
Our
effective tax rate and related tax balance sheet attributes could be impacted by changes in tax legislation throughout the world.
Our
future effective tax rates could be affected by changes in the mix of earnings in countries with differing statutory tax rates, expirations
of tax holidays or rulings, changes in the assessment regarding the realization of the valuation of deferred tax assets, or changes in
tax laws and regulations or their interpretation. Recent developments, including the European Commission’s investigations on illegal
state aid, as well as the Organization for Economic Co-operation and Development project on Base Erosion and Profit Shifting, may result
in changes to long-standing tax principles, which could adversely affect our effective tax rates or result in higher cash tax liabilities.
We
are and will be subject to the regular examination of our income tax returns by various tax authorities. Examinations in material jurisdictions
or changes in laws, rules, regulations or interpretations by local taxing authorities could result in impacts to tax years open under
statute or to foreign operating structures currently in place. We regularly assess the likelihood of adverse outcomes resulting from
these examinations or changes in laws, rules, regulations or interpretations to determine the adequacy of our provision for taxes. It
is possible the outcomes from these examinations will have a material adverse effect on our financial condition and operating results.
Our
required capital expenditures can be complex, may experience delays or other difficulties, and the costs may exceed our estimates.
Our
capital expenditures generally consist of and will consist of expenditures to maintain and improve existing equipment, facilities and
properties, and substantial investments in new or expanded equipment, facilities and properties. Execution of these capital expenditures
can be complex, and commencement of production will require start-up, commission and certification of product quality by our customers,
which may impact the expected output and timing of sales of product from such facilities. Construction of large chemical operations is
subject to numerous risks and uncertainties, including, among others, the ability to complete a project on a timely basis and in accordance
with the estimated budget for such project and our ability to estimate future demand for our products. In addition, our returns on these
capital expenditures may not meet our expectations.
Future
capital expenditures may be significantly higher, depending on the investment requirements of any of our business lines, and may also
vary substantially if we are required to undertake actions to compete with new technologies in our industry. We may not have the capital
necessary to undertake these capital investments. If we are unable to do so, we may not be able to effectively compete in some of our
markets.
Our
business and financial results may be adversely affected by various legal and regulatory proceedings.
We
may be involved in legal and regulatory proceedings, which may be material in the future. The outcome of proceedings, lawsuits and claims
may differ from our expectations, leading us to change estimates of liabilities and related insurance receivables.
Legal
and regulatory proceedings, whether with or without merit, and associated internal investigations, may be time-consuming and expensive
to prosecute, defend or conduct, may divert management’s attention and other resources, inhibit our ability to sell our products,
result in adverse judgments for damages, injunctive relief, penalties and fines, and otherwise negatively affect our business.
Sustainable Projects Group Inc. | Form 10-K/A | Page 13 |
Risks
Related to Our Securities
The
price of our common stock may fluctuate significantly, and this may make it difficult for you to resell the shares of common stock when
you want or at prices you find attractive.
The
price of our common stock as traded on the OTC Pink marketplace changes frequently. We expect that the market price of our common stock
will continue to fluctuate. Our stock price may fluctuate as a result of a variety of factors, many of which are beyond our control.
These factors include, among others:
|
● |
actual
or anticipated announcements of technological innovations; |
|
|
|
|
● |
actual
or anticipated changes in laws and governmental regulations; |
|
|
|
|
● |
disputes
relating to patents or proprietary rights; |
|
|
|
|
● |
changes
in business practices; |
|
|
|
|
● |
developments
relating to our efforts to obtain additional financing to fund or expand our operations; |
|
|
|
|
● |
announcements
by us regarding potential acquisitions and strategic alliances; |
|
|
|
|
● |
changes
in industry trends or conditions; |
|
|
|
|
● |
our
issuance of additional debt or equity securities; and |
|
|
|
|
● |
sales
of a significant number of our shares of common stock or other securities in the market. |
In
addition, in recent years, the stock market in general has experienced extreme price and volume fluctuations. This volatility has had
a significant effect on the market price of securities issued by many small-cap companies for reasons often unrelated to their operating
performance. These broad market fluctuations may adversely affect our stock price, regardless of our operating results.
We
are subject to the penny stock rules adopted by the SEC that require brokers to provide extensive disclosure to their customers prior
to executing trades in penny stocks. These disclosure requirements may cause a reduction in the trading activity of our common stock,
which would likely make it difficult for our stockholders to sell their shares.
Rule
3a51-1 of the Exchange Act establishes the definition of a “penny stock,” for purposes relevant to us, as any equity security
that has a minimum bid price of less than $5.00 per share or with an exercise price of less than $5.00 per share, subject to a limited
number of exceptions which are not available to us. This classification would severely and adversely affect any market liquidity for
our common stock.
For
any transaction involving a penny stock, unless exempt, the penny stock rules require that a broker or dealer approve a person’s
account for transactions in penny stocks and the broker or dealer receive from the investor a written agreement to the transaction setting
forth the identity and quantity of the penny stock to be purchased. In order to approve a person’s account for transactions in
penny stocks, the broker or dealer must obtain financial information and investment experience and objectives of the person and make
a reasonable determination that the transactions in penny stocks are suitable for that person and that such person has sufficient knowledge
and experience in financial matters to be capable of evaluating the risks of transactions in penny stocks.
The
broker or dealer must also deliver, prior to any transaction in a penny stock, a disclosure schedule prepared by the SEC relating to
the penny stock market, which, in highlight form, sets forth:
|
● |
the
basis on which the broker or dealer made the suitability determination, and |
|
● |
the
fact that the broker or dealer received a signed, written agreement from the investor prior to the transaction. |
Sustainable Projects Group Inc. | Form 10-K/A | Page 14 |
Disclosure
also has to be made about the risks of investing in penny stocks in both public offerings and in secondary trading and commissions payable
to both the broker-dealer and the registered representative, current quotations for the securities and the rights and remedies available
to an investor in cases of fraud in penny stock transactions. Finally, monthly statements have to be sent disclosing recent price information
for the penny stock held in the account and information on the limited market in penny stocks.
Because
of these regulations, broker-dealers may not wish to engage in the above-referenced necessary paperwork and disclosures and/or may encounter
difficulties in their attempt to sell shares of our common stock, which may affect the ability of stockholders to sell their shares in
any secondary market and have the effect of reducing the level of trading activity in any secondary market. These additional sales practice
and disclosure requirements could impede the sale of our common stock. In addition, the liquidity for our common stock may decrease,
with a corresponding decrease in the price of our common stock. Our common stock, in all probability, will be subject to such penny stock
rules for the foreseeable future and our stockholders will, in all likelihood, find it difficult to sell their common stock.
Future
sales of our common stock in the public market or the issuance of our common stock or securities convertible into common stock could
depress the price of our common stock.
Our
Articles of Incorporation authorize our Board to issue shares of our common stock in excess of our current outstanding common stock.
Any additional issuances of any of our authorized but unissued shares will not require the approval of stockholders and may have the
effect of further diluting the equity interest of stockholders.
We
may issue our common stock in the future for a number of reasons, including to attract and retain key personnel, to lenders, investment
banks or investors in order to achieve more favorable terms from these parties and align their interests with our stockholders, to management
and/or employees to reward performance, to finance our operations and growth strategy, to adjust our ratio of debt to equity, to satisfy
outstanding obligations or for other reasons. If we issue securities, our existing stockholders may experience dilution. Future sales
of our common stock, the perception that such sales could occur or the availability for future sale of shares of our common stock or
securities convertible into or exercisable for our common stock could adversely affect the market prices of our common stock prevailing
from time to time. The sale of shares issued upon the exercise of any derivative securities could also further dilute the holdings of
our then existing stockholders.
Our
common stock is not currently traded at high volumes, and you may be unable to sell at or near ask prices if you need to sell or liquidate
a substantial number of shares at one time.
Our
common stock is currently traded, but with very low, if any, volume, based on quotations on the OTC Pink marketplace, meaning that the
number of persons interested in purchasing our common stock at or near bid prices at any given time may be relatively small or non-existent.
This situation is attributable to a number of factors, including the fact that we are a small company which is still relatively unknown
to investors and others in the investment community that generate or influence sales volume, and that even if we came to the attention
of such persons, they tend to be risk-averse and would be reluctant to follow an unproven company such as ours or purchase or recommend
the purchase of our shares until such time as we became more seasoned and viable. In addition, many institutional investors, which account
for significant trading activity, are restricted from investing in stocks that trade below specified prices, have less than specified
market capitalizations or have less than specified trading volume. As a consequence, there may be periods of several days or more when
trading activity in our shares is minimal or non-existent, as compared to a seasoned issuer which has a large and steady volume of trading
activity that will generally support continuous sales without an adverse effect on share price. We cannot give you any assurance that
a broader or more active public trading market for our common stock will develop or be sustained, or that trading levels will be sustained.
We
face potential restrictions on the use of Rule 144 for the period through February 14, 2024.
Historically,
the SEC has taken the position that Rule 144 under the Securities Act of 1933, as amended (the “Securities Act”), is not
available for the resale of securities initially issued by companies that are, or previously were, blank check companies, to their promoters
or affiliates despite technical compliance with the requirements of Rule 144. The SEC prohibits the use of Rule 144 for resale of securities
issued by shell companies (other than business transaction related shell companies) or issuers that have been at any time previously
a shell company.
Sustainable Projects Group Inc. | Form 10-K/A | Page 15 |
There
can be no assurance that the SEC will not deem us to be a “shell” company. The SEC has provided an important exception to
this prohibition, however, if the following conditions are met:
|
● |
the
issuer of the securities that was formerly a shell company has ceased to be a shell company; |
|
● |
the
issuer of the securities is subject to the reporting requirements of Section 13 or 15(d) of the Exchange Act; |
|
● |
the
issuer of the securities has filed all Exchange Act reports and material required to be filed, as applicable, during the preceding
12 months (or such shorter period that the issuer was required to file such reports and materials), other than Form 8-K reports;
and |
|
● |
at
least one year has elapsed from the time that the issuer filed Form 10 type information with the SEC reflecting its status as an
entity that is not a shell company. |
We
may be considered to be a former “shell” company, which will limit an investor’s ability to sell shares for the one-year
period commencing on February 14, 2023.
Shares
eligible for future sale may adversely affect the market.
From
time to time, certain of our stockholders may be eligible to sell all or some of their shares of our common stock by means of ordinary
brokerage transactions in the open market pursuant to Rule 144 promulgated under the Securities Act, subject to certain limitations as
discussed above under “We face potential restrictions on the use of Rule 144 for the period through February 14, 2024.” Rule
144 permits, under certain circumstances, the sale of securities, without any limitation, by our stockholders that are non-affiliates
that have satisfied a six-month holding period. Any substantial sale of our common stock pursuant to Rule 144 or pursuant to any resale
prospectus may have a material adverse effect on the market price of our common stock.
Our
directors, executive officers and controlling persons as a group have significant voting power and may take actions that may not be in
the best interest of stockholders.
Our
directors, executive officers and controlling persons as a group beneficially own approximately 97% of our common stock. They will have
the ability to exert substantial influence over all matters requiring approval by our stockholders, including the election of directors
and any proposed merger, consolidation or sale of all or substantially all of our assets. In addition, they could dictate the management
of our business and affairs. This concentration of ownership could have the effect of delaying, deferring or preventing a change in control,
or impeding a merger or consolidation, takeover or other business combination that could be favorable to you. This significant concentration
of share ownership may also adversely affect the trading price for our common stock because investors may perceive disadvantages in owning
stock in a company with controlling affiliated stockholders.
We
do not plan to pay dividends to holders of our common stock.
We
do not anticipate paying cash dividends to the holders of our common stock at any time. Accordingly, investors in our securities must
rely upon subsequent sales after price appreciation as the sole method to realize a gain on investment. There are no assurances that
the price of our common stock will ever appreciate in value. Investors seeking cash dividends should not buy our securities.
General
Risk Factors
Adverse
conditions in the global economy, and volatility and disruption of financial markets, can negatively impact our business and results
of operations.
Global
financial conditions have been subject to continued volatility. Government debt, the risk of sovereign defaults, bank failures, political
instability and wider economic concerns in many countries have been causing significant uncertainties in the markets. Disruptions in
the credit and capital markets can have a negative impact on the availability and terms of credit and capital. Uncertainties in these
markets could have a material adverse effect on our liquidity, ability to raise capital and cost of capital. High levels of volatility
and market turmoil could also adversely impact commodity prices, exchange rates and interest rates and have a detrimental effect on our
business.
Recent
global economic and geopolitical events, such as the war in Ukraine and sanctions imposed on Russia and higher energy costs coupled with
supply concerns, have been disruptive to the world economy, with increased volatility in commodity markets, international trade and financial
markets and oil and gasoline prices, all of which have a trickle-down effect on supply chains, equipment and construction. There is substantial
uncertainty about the extent to which each of these events will continue to impact economic and financial affairs, as the numerous issues
arising from each event are in flux and there is the potential for escalation of conflict both within Europe and globally. There is a
risk of substantial market and financial turmoil arising from further conflict, which could have a material adverse effect on the economics
of our projects and our ability to operate our business and advance project development. There is also a risk of recession in the United
States and elsewhere, which may cause decreases in asset values and may result in impairment losses, which could adversely impact our
operations.
Sustainable Projects Group Inc. | Form 10-K/A | Page 16 |
Our
business and operations could suffer in the event of cybersecurity breaches, information technology system failures, or network disruptions.
Attempts
to gain unauthorized access to our information technology systems become more sophisticated over time. These attempts, which might be
related to industrial or other espionage, include covertly introducing malware to our computers and networks and impersonating authorized
users, among others. In some cases, we might be unaware of an incident or its magnitude and effects. The theft, unauthorized use or publication
of our intellectual property and/or confidential business information could harm our competitive position, reduce the value of our investment
in research and development and other strategic initiatives or otherwise adversely affect our business. To the extent that any cybersecurity
breach results in inappropriate disclosure of our customers’ or licensees’ confidential information, we may incur liability
as a result. The devotion of additional resources to the security of our information technology systems in the future could significantly
increase the cost of doing business or otherwise adversely impact our financial results.
In
addition, risks associated with information technology systems failures or network disruptions, including risks associated with upgrading
our systems or in successfully integrating information technology and other systems in connection with the integration of any businesses
we acquire, could disrupt our operations by impeding our processing of transactions, financial reporting and our ability to protect our
customer or company information, which could adversely affect our business and results of operations.
The
COVID-19 pandemic could have a material adverse effect on our results of operations, financial position, and cash flows.
The
COVID-19 pandemic has created significant uncertainty and economic disruption. While we have not experienced a material impact to date,
the ultimate extent to which it impacts our business, results of operations, financial position, and cash flows is difficult to predict
and dependent upon many factors over which we have no control. These factors include, but are not limited to, the duration and severity
of the pandemic, including from the discovery of new strain variants; government restrictions on businesses and individuals; the health
and safety of our employees and communities in which we do business; the impact of the pandemic on our customers’ businesses and
the resulting demand for our products; the impact on our suppliers and supply chain network; the impact on U.S. and global economies
and the timing and rate of economic recovery; and potential adverse effects on the financial markets.
Natural
disasters or other unanticipated catastrophes could impact our results of operations.
The
occurrence of natural disasters, such as hurricanes, floods or earthquakes; pandemics, such as COVID-19, or other unanticipated catastrophes
at any of the locations in which we or our key partners, suppliers and customers do business, could cause interruptions in our operations.
A global or regional pandemic or similar outbreak in a region of ours, our customers or our suppliers could disrupt business. If similar
or other weather events, natural disasters or other catastrophic events occur in the future, they could negatively affect the results
of operations at our sites in the affected regions as well as have adverse impacts on the global economy.
Sustainable Projects Group Inc. | Form 10-K/A | Page 17 |
Our
insurance may not fully cover all potential exposures.
Our
insurance may not cover all risks associated with the hazards of our business and is subject to limitations, including deductibles and
coverage limits. We may incur losses beyond the limits, or outside the coverage, of our insurance policies, including liabilities for
environmental remediation. In addition, from time to time, various types of insurance for companies in the specialty chemical industry
have not been available on commercially acceptable terms or, in some cases, have not been available at all. We are potentially at additional
risk if one or more of our insurance carriers fail. Additionally, severe disruptions in the domestic and global financial markets could
adversely impact the ratings and survival of some insurers. Future downgrades in the ratings of enough insurers could adversely impact
both the availability of appropriate insurance coverage and its cost. In the future, we may not be able to obtain coverage at current
levels, if at all, and our premiums may increase significantly on coverage that we maintain.
We
may be exposed to certain regulatory and financial risks related to climate change.
Growing
concerns about climate change may result in the imposition of additional regulations or restrictions to which we may become subject.
Climate changes include changes in rainfall and in storm patterns and intensities, water shortages, significantly changing sea levels
and increasing atmospheric and water temperatures, among others. A number of governments or governmental bodies have introduced or are
contemplating regulatory changes in response to climate change, including regulating greenhouse gas emissions. Potentially, additional
U.S. federal regulation will be forthcoming with respect to greenhouse gas emissions (including carbon dioxide) and/or legislation that
could impact our operations. In addition, we may in the future have operations in the EU, which has agreed to implement measures to achieve
objectives under the 2015 Paris Climate Agreement, an international agreement linked to the United Nations Framework Convention on Climate
Change, which set targets for reducing greenhouse gas emissions.
The
outcome of new legislation or regulation in the U.S. and other jurisdictions in which we operate may result in new or additional requirements,
additional charges to fund energy efficiency activities, and fees or restrictions on certain activities. While certain climate change
initiatives may result in new business opportunities for us by increasing the demand for EVs and lithium-ion batteries, compliance with
these initiatives may also result in additional costs to us, including, among other things, increased production costs, additional taxes,
reduced emission allowances or additional restrictions on production or operations. Any adopted future climate change regulations could
also negatively impact our ability to compete with companies situated in areas not subject to such limitations. Even without such regulation,
increased public awareness and adverse publicity about potential impacts on climate change emanating from us or our industry could harm
us. We may not be able to recover the cost of compliance with new or more stringent laws and regulations, which could adversely affect
our business and negatively impact our growth. Furthermore, the potential impact of climate change and related regulation on our customers
is highly uncertain and there can be no assurance that it will not have an adverse effect on our financial condition and results of operations.
We
may become party to litigation or other proceedings.
In
the ordinary course of our business, we may become party to new litigation or other proceedings in local or international jurisdictions
in respect of any aspect of our business, whether under criminal law, contract or otherwise. The causes of potential litigation cannot
be known and may arise from, among other things, business activities, employment matters, including compensation issues, environmental,
health and safety laws and regulations, tax matters, failure to comply with disclosure obligations or labor disruptions at our project
sites. Regulatory and government agencies may initiate investigations relating to the enforcement of applicable laws or regulations,
and we may incur expenses in defending them and be subject to fines or penalties in case of any violation and could face damage to our
reputation. We may attempt to resolve disputes involving foreign contractors/suppliers through arbitration in another country, and such
arbitration proceedings may be costly and protracted, which may have an adverse effect on our financial condition. Litigation may be
costly and time-consuming and can divert the attention of management and key personnel from our operations and, if adjudged adversely
to us, may have a material and adverse effect on our cash flows, results of operations and financial condition.
We
may have certain conflicts of interest.
Our
directors and officers may become directors or officers of other mineral resource companies or reporting issuers or may acquire or have
significant shareholdings in other mineral resource companies. To the extent that such other companies may participate in ventures in
which we may participate or wish to participate, our directors and officers may have a conflict of interest with respect to such opportunities
or in negotiating and concluding terms respecting the extent of such participation.
Sustainable Projects Group Inc. | Form 10-K/A | Page 18 |
Cautionary
Language Regarding Forward-Looking Statements and Industry Data
This
report contains “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995 that
involve risks and uncertainties, many of which are beyond our control. Our actual results could differ materially and adversely from
those anticipated in such forward-looking statements as a result of certain factors, including those set forth in this report. Important
factors that may cause actual results to differ from projections include, but are not limited to, for example:
|
● |
changes
in economic and business conditions; |
|
|
|
|
● |
our
limited operating history in the lithium industry; |
|
|
|
|
● |
availability
of raw materials; |
|
● |
increases
in the cost of raw materials and energy; |
|
|
|
|
● |
the
pace of adoption and cost of developing electric transportation and storage technologies dependent upon lithium batteries; |
|
|
|
|
● |
estimates
of and volatility in lithium prices or demand for lithium; |
|
|
|
|
● |
changes
in our market in general; |
|
|
|
|
● |
the
occurrence of regulatory actions, proceedings, claims or litigation; |
|
|
|
|
● |
changes
in laws and government regulations impacting our operations; |
|
|
|
|
● |
the
effects of climate change, including any regulatory changes to which we might be subject; |
|
|
|
|
● |
hazards
associated with chemicals manufacturing; |
|
|
|
|
● |
changes
in accounting standards; |
|
|
|
|
● |
our
ability to access capital and the financial markets; |
|
|
|
|
● |
volatility
and uncertainties in the debt and equity markets; |
|
|
|
|
● |
the
development of an active trading market for our common stock; |
|
|
|
|
● |
the
occurrence of cyber-security breaches, terrorist attacks, industrial accidents or natural disasters; |
|
|
|
|
● |
technology
or intellectual property infringement, including through cyber-security breaches, and other innovation risks; |
|
|
|
|
● |
recruiting,
training and developing employees; |
|
|
|
|
● |
our
failure to successfully execute our growth strategy, including any delays in our future growth; |
|
|
|
|
● |
decisions
we may make in the future; |
|
|
|
|
● |
uncertainties
as to the duration and impact of the COVID-19 pandemic; and |
|
|
|
|
● |
other
specific risks that may be referred to in this report. |
Sustainable Projects Group Inc. | Form 10-K/A | Page 19 |
All
statements, other than statements of historical facts, included in this report regarding our strategy, future operations, financial position,
estimated revenue or losses, projected costs, prospects and plans and objectives of management are forward-looking statements. When used
in this report, the words “will,” “may,” “believe,” “anticipate,” “intend,”
“estimate,” “expect,” “project,” “plan,” and similar expressions are intended to identify
forward-looking statements, although not all forward-looking statements contain such identifying words. All forward-looking statements
speak only as of the date of this report. We undertake no obligation to update any forward-looking statements or other information contained
herein. Stockholders and potential investors should not place undue reliance on these forward-looking statements. Although we believe
that our plans, intentions, and expectations reflected in or suggested by the forward-looking statements in this report are reasonable,
we cannot assure stockholders and potential investors that these plans, intentions, or expectations will be achieved. We disclose important
factors that could cause our actual results to differ materially from our expectations under “Risk Factors” and elsewhere
in this report. These cautionary statements qualify all forward-looking statements attributable to us or persons acting on our behalf.
Information
regarding market and industry statistics contained in this report is included based on information available to us that we believe is
accurate. It is generally based on publications that are not produced for purposes of securities offerings or economic analysis. Forecasts
and other forward-looking information obtained from these sources are subject to the same qualifications and the additional uncertainties
accompanying any estimates of future market size, revenue and market acceptance of products and services. We have no obligation to update
forward-looking information to reflect actual results or changes in assumptions or other factors that could affect those statements,
except as required by federal securities laws. See “Risk Factors” for a more detailed discussion of uncertainties and risks
that may have an impact on our future results.
Item
1B. Unresolved Staff Comments.
None.
Item
2. Properties.
Our
U.S. headquarters, which we lease on an annual basis, are located at 2316 Pine Ridge Rd #383, Naples, Florida, 34109.
Item
3. Legal Proceedings.
From
time to time, we may become involved in legal proceedings arising in the ordinary course of its business. We are not presently a party
to any legal proceedings that, if determined adversely to us, would individually or taken together have a material adverse effect on
our company, nor is any such litigation threatened as of the date of this filing.
Item
4. Mine Safety Disclosure.
Not
applicable.
PART
II
Item
5. Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities.
Market
Information
Trading
Information
Our
shares of common stock are currently traded on the OTC Pink marketplace under the symbol “SPGX.” The range of high and low
bid information for shares of our common stock for each full quarterly period within the two most recent fiscal years is set forth below.
These bid prices represent prices quoted by broker-dealers on the OTC Pink marketplace. The quotations reflect inter-dealer prices, without
retail mark-up, mark-down or commissions, and may not represent actual transactions. Given the significant changes in our business, capital
structure, and management following the Exchange Transaction on February 14, 2023, we believe that our historical trading information
before the Exchange Transaction is no longer relevant.
Sustainable Projects Group Inc. | Form 10-K/A | Page 20 |
On
March 30, 2023, the closing price of our common stock, as reported by the OTC Pink marketplace, was $0.34 per share.
| |
High | | |
Low | |
2022: | |
| | | |
| | |
Fourth quarter ended December 31, 2022 | |
$ | 0.032 | | |
$ | 0.025 | |
Third quarter ended September 30, 2022 | |
| 0.10 | | |
| 0.017 | |
Second quarter ended June 30, 2022 | |
| 0.13 | | |
| 0.017 | |
First quarter ended March 31, 2022 | |
| 0.12 | | |
| 0.062 | |
| |
| | | |
| | |
2021: | |
| | | |
| | |
Fourth quarter ended December 31, 2021 | |
$ | 0.12 | | |
$ | 0.12 | |
Third quarter ended September 30, 2021 | |
| 0.12 | | |
| 0.012 | |
Second quarter ended June 30, 2021 | |
| 0.46 | | |
| 0.023 | |
First quarter ended March 31, 2021 | |
| 0.698 | | |
| 0.018 | |
Record
and Beneficial Holders
As
of March 30, 2023, there were approximately 96 holders of record of our common stock.
Dividends
We
have not paid any dividends on our common stock and we do not intend to pay any dividends on our common stock in the foreseeable future.
Item
6. [Reserved.]
Item
7. Management’s Discussion and Analysis of Financial Condition and Results of Operations.
The
following is a discussion of our financial condition and results of operations and is intended to assist in the understanding and assessment
of significant changes and trends related to our results of operations and financial position. This discussion should be read in conjunction
with our audited consolidated financial statements as of and for the years ended December 31, 2022 and 2021 and the accompanying notes
appearing elsewhere in this Annual Report on Form 10-K/A.
The
following information has been updated to reflect the restatement of our audited consolidated financial statements as described in the
“Explanatory Note” at the beginning of this Form 10-K/A and in Note 4, Summary of Significant Accounting Policies
and Note 5, Restatement of Previously Issued Consolidated Financial Statements, in the Notes to Consolidated Financial Statements
of this Form 10-K/A.
Overview
We
are a pure-play lithium company focused on supplying high performance lithium compounds to the fast-growing EV and broader battery markets.
We have developed a proprietary technology to extract lithium from oilfield wastewater, which we believe will enable us to manufacture
lithium compounds quickly, at an attractive cost, and with a minimal environmental footprint, which we expect to provide us with a competitive
advantage over other lithium manufacturers. We believe this competitive advantage will enable us to capitalize on the acceleration of
vehicle electrification and renewable energy adoption.
On
February 14, 2023, we entered into the Agreement with Lithium Harvest and all of the Shareholders. Pursuant to the terms of the Agreement,
we acquired all of the outstanding shares of capital stock of Lithium Harvest in exchange for issuing to the Shareholders 206,667,233
shares of our common stock. The Exchange Transaction closed on February 14, 2023.
Prior
to the Exchange Transaction, we were a business development company engaged in project development and holdings through value-based investments
and collaborative partnerships, including a joint venture relationship with Hero Wellness and a purchase agreement with the inventors
of the Soy-yer Dough product line. During September 2022, we decided to exit the joint venture with Hero Wellness, and following the
Exchange Transaction, the Company has not made a decision on the sale or out licensing of the Soy-yer Dough project.
We
plan to establish our first lithium carbonate manufacturing facility in 2023, which will be capable of manufacturing up to 1,000 metric
tons of LCE, and we plan to begin manufacturing battery-grade lithium compounds at such facility in the first half of 2024.
Sustainable Projects Group Inc. | Form 10-K/A | Page 21 |
In
order to meet our targets, management will focus on the achievement of several critical missions over the next year:
Site
Selection. Our proprietary technology operates on a vastly smaller footprint compared to traditional lithium production.
While conventional production facilities require up to 65 acres for solar evaporation brine extraction and 115 acres for hard rock mining
per 1,000 metric tons of LCE production, our production facilities require only 1.4 acres and can be located in remote areas or co-located
with existing oil mining operation sites.
In
order to achieve the planned start of production in the first half of 2024, we will need to locate a suitable manufacturing site. To
this end, we are currently in discussions with oil and gas producers and service providers.
Lithium
feedstock. We are dependent on a continued supply of produced water. Currently, the disposal of produced water is a costly undertaking
for oil well operators and carries a large environmental footprint. We believe our proprietary technology offers significant cost savings
for oil well operators as water is cleaned and used for re-injection or other purposes.
The
current U.S. production of produced water is more than 50 million barrels per day. Not all produced water is suitable for lithium production,
but we estimate that the current U.S. production of produced water is sufficient to produce more than 500,000 metric tons of LCE annually.
Based on ongoing discussions, management does not currently anticipate significant difficulties in sourcing sufficient quantities of
produced water.
Sourcing
of Components. We source the major components for our proprietary lithium extraction process from blue-chip international suppliers.
Management currently anticipates timely access to all major components. However, supply chain difficulties as seen during late 2021 and
early 2022 could delay production start dates. We have identified our major vendors and are currently in contract discussions.
Hiring
of Key Personnel. While our production process is largely automated, we will require significant additions to our personnel to
achieve production start targets. Key areas of expansion are anticipated to include management, research and development, sales, project
management and administration. We currently have eight full-time employees and are in the process of hiring additional key personnel.
COVID-19
In
March 2020, the World Health Organization declared COVID-19 a global pandemic. This contagious disease outbreak, which has continued
to spread, and related adverse public health developments, has adversely affected workforces, economies, and financial markets globally,
potentially leading to an economic downturn. It has also disrupted the normal operations of many businesses, including ours. This outbreak
could decrease spending, adversely affect demand for our product and harm our business and results of operations. As a company operating
with offices in Demark and the United States, we are dependent on a free flow of goods and people, as well as a sound economic environment,
especially as we develop our first production site. It is not possible for us to predict the duration or magnitude of the adverse results
of the outbreak and its effects on our business or results of operations at this time.
Sustainable Projects Group Inc. | Form 10-K/A | Page 22 |
Results
of Operation
| |
Year Ended | | |
Year Ended | |
| |
Dec 31,2022 | | |
Dec 31, 2021 | |
Revenues | |
| | | |
| | |
Gross Revenues | |
| | | |
| | |
Cost of Goods Sold | |
$ | - | | |
$ | 233 | |
Gross Margin | |
| - | | |
| (74 | ) |
| |
| - | | |
| 159 | |
Operating Expenses | |
| | | |
| | |
Administrative and other operating expenses | |
$ | 14,510 | | |
$ | 17,828 | |
Depreciation | |
| 1,667 | | |
| 29,348 | |
Management fees | |
| 52,500 | | |
| 36,000 | |
Professional fees | |
| 41,032 | | |
| 48,818 | |
Impairment of intellectual properties | |
| - | | |
| 91,125 | |
Impairment of goodwill | |
| - | | |
| 156,752 | |
Impairment of trademark | |
| - | | |
| 593 | |
| |
| 109,709 | | |
| 380,464 | |
| |
| | | |
| | |
Operating loss before other items | |
| (109,709 | ) | |
| (380,305 | ) |
Interest expense | |
| (13,024 | ) | |
| (6,265 | ) |
| |
| | | |
| | |
Loss from continuing operations | |
| (122,733 | ) | |
| (386,570 | ) |
Loss from discontinued operations (Note 11) | |
| (57,136 | ) | |
| (16,251 | ) |
Gain on deconsolidation (Note 11) | |
| 50,106 | | |
| - | |
| |
| | | |
| | |
Net loss | |
| (129,763 | ) | |
| (402,821 | ) |
Net loss attributed to non-controlling interest on discontinued operations | |
| - | | |
| 7,313 | |
| |
| (129,763 | ) | |
| (395,508 | ) |
Net income/(loss) attributed to non-controlling interest | |
| 25,711 | | |
| - | |
| |
| | | |
| | |
Net loss and comprehensive loss attributed to shareholders | |
| (104,052 | ) | |
| (395,508 | ) |
| |
| | | |
| | |
Loss per share of common stock (Basic and diluted) | |
| | | |
| | |
Continuing operations | |
$ | (0.014 | ) | |
$ | (0.049 | ) |
Discontinued operations | |
$ | (0.007 | ) | |
$ | (0.002 | ) |
Weighted average no. of shares of common stock | |
| | | |
| | |
Basic and diluted | |
| 8,596,124 | | |
| 7,833,548 | |
During
the year ended December 31, 2022, we had revenues of $0 compared to $233 during the year 2021. The decrease in revenues as compared to
the previous year is due to ending sales of Soy-yer Dough products in 2021.
Sustainable Projects Group Inc. | Form 10-K/A | Page 23 |
Operating
expenses for the year ended December 31, 2022 were $109,709 as compared to $380,464 in 2021. This decrease in operating expenses is largely
attributable to significantly higher losses on disposition of assets and impairment of goodwill in 2021 that did not recur in 2022.
The
decrease in expenses during the year 2022 resulted in an operating loss before other items of $109,709 as compared to $380,305 for
the full year 2021.
Loss from continued operations during the year 2022 was $122,733 as compared to $386,570 during
the full year 2021.
Loss
from discontinued operations for the year ended December 31, 2022 was $57,136 as compared to $16,251 in 2021. Gain on deconsolidation
for the year ended December 31, 2022 was $50,106 as compared to $0 in 2021. These increases were primarily due to the discontinuation
of Hero Wellness’ operations.
Net
loss for the year ended December 31, 2022 was $129,763 as compared to $402,821 for 2021. This translates to basic and diluted loss
for continuing operations per share of $0.014 in 2022 as compared to $0.049 for 2021.
Financial
Condition
As
of December 31, 2022, we had cash and cash equivalents of $9,363 compared to a cash balance of $55,971 at December 31, 2021. The decrease
in cash balance was primarily due to our ongoing operations generating no revenues during the year. Until such time, if ever, that we
generate substantial revenues, we expect to finance our operations through public or private equity, debt or other available financing
transactions. If we are successful in completing an equity financing, existing shareholders will experience dilution of their interest
in the Company. Management cannot provide investors with any assurance that we will be able to raise sufficient funding from the sale
of equity or from debt financing to fund our plan of operations. In the absence of required funding, we will not be able to execute our
plan of operations and our business plan will fail.
Based
on the nature of our business, management anticipates incurring operating losses for the foreseeable future. Management bases this expectation,
in part, on the fact that the year 2023 and into early 2024 will be focused on the development of our first lithium production site.
Our future financial results are also uncertain due to a number of factors, some of which are outside our control. These factors include,
but are not limited to:
|
● |
The
ability to raise additional funding; |
|
● |
Inflation
on equipment and raw materials; |
|
● |
The
development of lithium prices; |
|
● |
The
availability of produced water; |
|
● |
The
global demand for lithium; and |
|
● |
The
cost of maintaining or developing future lithium projects. |
Due
to our lack of operating history and present inability to generate revenues, our auditors have stated their opinion that substantial
doubt currently exists about our ability to continue as a going concern. We will need to raise additional cash in order to fund ongoing
operations over the next 12 months. However, there is no assurance that such funds will be available on acceptable terms, or at all.
Liquidity
and Capital Resources
As
of December 31, 2022, we had total assets of $14,362, and a working capital deficit of $487,186, compared with total assets of $115,532
and a working capital deficit of $316,155 at December 31, 2021. The increase in the working capital deficit was primarily due to the
discontinuation of Hero Wellness’s operations, as well as a significant increase in accounts payable for management services provided
to us, as well as legal expenses incurred as part of the Exchange Transaction.
Net
Cash Used in Operating Activities
During
the year ended December 31, 2022, net cash used in operating activities was $71,608 compared to $45,294 for the year ended December 31,
2021. The increase in cash used in operating activities was primarily due to increased legal, audit and accounting fees as compared to
the previous year.
Sustainable Projects Group Inc. | Form 10-K/A | Page 24 |
Net
Cash Used in Investing Activities
During
the year ended December 31, 2022, net cash used in investing activities was $0 compared to $0 for the year ended December 31, 2021.
Net
Cash Provided by Financing Activities
During
the year ended December 31, 2022, net cash flows provided by financing activities was $25,000 as compared with financing activities of
$100,000 for the year ended December 31, 2021. The net cash generated in financing activities was due to proceeds from a loan by Kestrel
Merchant Partners.
Significant
Accounting Estimates
The
preparation of the consolidated financial statements in conformity with US GAAP requires management to make estimates and assumptions
that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated
financial statements and the reported amounts of expenses during the reporting period. Management makes its best estimate of the ultimate
outcome for these items based on historical trends and other information available when the financial statements are prepared. Changes
in estimates are recognized in accordance with the accounting rules for the estimate, which is typically in the period when new information
becomes available to management. Actual results could differ from those estimates.
A
critical accounting estimate is defined as a financial statement item where significant judgment is required in the selection of accounting
policies and the determination of estimates. The accounting estimates that require more significant judgment are included below:
|
1. |
Revenue
recognition: We use judgment in determining the timing of revenue recognition and the amount of revenue to be recognized. This judgment
is based on the timing of delivery, customer acceptance and other factors. Our revenue recognition policies are subject to periodic
review and changes, and any changes could have a material impact on our financial statements. |
|
|
|
|
2. |
Allowance
for doubtful accounts: We estimate the allowance for doubtful accounts based on historical data, current economic conditions and
other factors. The actual amount of uncollectible accounts may differ from our estimates, and any significant changes could impact
our financial statements. |
|
|
|
|
3. |
Inventory
valuation: We estimate the value of inventory based on historical cost, estimated future demand and other factors. We regularly review
our inventory and may write down the value if it is deemed to be obsolete or overvalued. Any significant changes to our inventory
valuation could impact our financial statements. |
|
|
|
|
4. |
Depreciation
and amortization: We estimate the useful lives of our property, plant and equipment and intangible assets, and the residual values
used in our depreciation and amortization calculations. Our estimates are subject to change based on economic conditions, technological
advancements and other factors, and any changes could have a material impact on our financial statements. |
|
|
|
|
5. |
Impairment
of long-lived assets: We periodically review our long-lived assets for impairment and estimate the fair value of those assets. Our
estimates are based on a variety of factors, including market conditions and future plans for the assets. If the estimated fair value
of the assets is lower than the carrying value, we recognize an impairment charge. Any changes to our estimates could result in impairment
charges and have a material impact on our financial statements. |
|
|
|
|
6. |
Exchange
rates and translational risks: We are exposed to exchange rate fluctuations and translational risks, particularly with respect to
the Danish Krone. We estimate the impact of these fluctuations on our financial statements and make adjustments as necessary. The
fluctuations in exchange rates could have a significant impact on the value of our assets and liabilities denominated in foreign
currencies, and on our results of operations when translating these amounts into our functional currency. Any material changes in
exchange rates could have a significant impact on our financial statements. |
Sustainable Projects Group Inc. | Form 10-K/A | Page 25 |
Going
Concern
We
have limited operations and have sustained operating losses resulting in a deficit. In view of these matters, realization values may
be substantially different from carrying values as shown. We have accumulated a deficit of $3,600,189 since inception and have yet to
achieve profitable operations and further losses are anticipated in the development of our business. Our ability to continue as a going
concern is in substantial doubt and is dependent upon obtaining additional financing and/or achieving a sustainable profitable level
of operations. Our consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.
We had $9,363 in cash and cash equivalents as of December 31, 2022. Cash used by operations was $71,608 for the year ended December 31,
2022. We will need to raise additional cash in order to fund ongoing operations over the next 12 months. We expect to finance our operations
through public or private equity, debt or other available financing transactions. However, there is no assurance that such additional
funds will be available for us on acceptable terms, if at all.
Consolidation
The
accompanying consolidated financial statements include the accounts of the Company, its wholly owned subsidiaries YER Brands Inc. and,
prior to September 30, 2022, our joint venture, Hero Wellness Systems Inc. (formerly Vitalizer Americas Inc.) (“Hero Wellness”).
The Company controls 55% of Hero Wellness. At September 30, 2022, Hero Wellness’ assets were impaired and the Company impaired
its investment and eliminated Hero Wellness’ accounts from the consolidated financial statements. Previously, pursuant to ASC Topic
810, the joint venture company was considered as a variable interest entity that required the Company to consolidate its account. All
intercompany balances and transactions were eliminated in this consolidation. The operating results of the joint venture were included
in the Company’s consolidated financial statements and the non-controlling interest that was not attributable to the Company was
reported separately.
Equity
Investments
We
invest in equity securities of public and non-public companies for business and strategic purposes. Investments in public companies are
carried at fair value based on quoted market prices. Investments in equity securities without readily determinable fair values are carried
at cost, minus impairment, if any. We review our equity securities without readily determinable fair values on a regular basis to determine
if the investment is impaired. For purposes of this assessment, we consider the investee’s cash position, earnings and revenue
outlook, liquidity and management ownership, among other factors in our review. If management’s assessment indicates that an impairment
exists, we estimate the fair value of the equity investment and recognize in current earnings an impairment loss that is equal to the
difference between the fair value of the equity investment and its carrying amount.
Revenue
Recognition
In
May 2014, the Financial Accounting Standards Board (“FASB”) issued guidance on the recognition of Revenue from Contracts
with Customers. The core principle of the guidance is that a company should recognize revenue to depict the transfer of promised goods
or services to customers in an amount that reflects the consideration which the company expects to receive in exchange for those goods
or services. To achieve this core principle, the guidance provides a five-step analysis of transactions to determine when and how revenue
is recognized. The guidance addresses several areas, including transfer of control, contracts with multiple performance obligations,
and costs to obtain and fulfill contracts. The guidance also requires additional disclosure about the nature, amount, timing, and uncertainty
of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments and assets recognized
from costs incurred to obtain or fulfill a contract.
Recently
issued accounting pronouncements
In
June 2016, the FASB issued ASU 2016-13, “Financial Instruments – Credit Losses.” The provision sets forth a “current
expected credit loss” model which requires us to measure all expected credit losses for financial instruments held at the reporting
date based on historical experience, current conditions, and reasonable supportable forecasts. This replaces the prior incurred loss
model and is applicable to the measurement of credit losses on financial assets measured at amortized cost and applies to some off-balance
sheet credit exposures. SPGX adopted this standard as of December 31, 2022, with no impact.
We
adopt new pronouncements relating to US GAAP applicable to us as they are issued, which may be in advance of their effective date. Management
does not believe that any pronouncement not yet effective but recently issued would, if adopted, have a material effect on the accompanying
consolidated financial statements.
Item
7A. Quantitative and Qualitative Disclosures About Market Risk.
We
are a smaller reporting company as defined by Rule 12b-2 of the Exchange Act and are not required to provide the information under this
item.
Sustainable Projects Group Inc. | Form 10-K/A | Page 26 |
Item
8. Financial Statements and Supplementary Data
SUSTAINABLE
PROJECTS GROUP INC.
For
the YEARS Ended DECEMBER 31, 2022 and 2021
index
to CONSOLIDATED financial statements
Sustainable Projects Group Inc. | Form 10-K/A | Page F-1 |
REPORT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
![CZD logo_black font 3](https://www.sec.gov/Archives/edgar/data/1500305/000149315223044547/form10ka_001.jpg) |
中正達會計師事務所
Centurion
ZD CPA & Co.
Certified
Public Accountants (Practising)
|
Unit 1304, 13/F, Two Harbourfront, 22 Tak Fung Street, Hunghom, Hong Kong.
香港 紅磡 德豐街22號 海濱廣場二期 13樓1304室
Tel 電話: (852) 2126 2388
Fax 傳真: (852) 2122 9078
To
the Shareholders and the Board of Directors of Sustainable Projects Group, Inc.:
Opinion
on the Financial Statements
We
have audited the accompanying consolidated balance sheets of Sustainable Projects Group Inc. and its subsidiaries (the “Company”)
as of December 31, 2022 and 2021, the related consolidated statements of operations and comprehensive loss, stockholders’ equity
(deficit), and cash flows, for the years ended December 31, 2022 and 2021, and the related notes (collectively referred to as the “consolidated
financial statements”). In our opinion, the consolidated financial statements present fairly, in all material respects, the financial
position of the Company as of December 31, 2022 and 2021, and the consolidated results of its operations and its cash flows for the years
ended December 31, 2022 and 2021, in conformity with accounting principles generally accepted in the United States of America.
Material
Uncertainty Relating to Going Concern
The
accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note
2 to the financial statements, the Company had a significant working capital deficiency and needs to raise additional funds to meet its
obligations and sustain its operations. These conditions raise substantial doubt about its ability to continue as a going concern. Management’s
plans in regard to these matters are also described in Note 2. The financial statements do not include any adjustments that might result
from the outcome of this uncertainty. Our opinion is not modified with respect to this matter.
Basis
for Opinion
These
consolidated financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion
on the Company’s financial statements based on our audit. We are a public accounting firm registered with the Public Company Accounting
Oversight Board (United States) (“PCAOB”) and are required to be independent with respect to the Company in accordance with
the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.
We
conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audits to obtain
reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company
is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits,
we are required to obtain an understanding of internal control over financial reporting but not for the purpose of expressing an opinion
on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion.
Our
audits included performing procedures to assess the risks of material misstatement of the consolidated financial statements, whether
due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence
regarding the amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles used
and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe
that our audits provide a reasonable basis for our opinion.
Critical
Audit Matter
Critical
audit matters are matters arising from the current period audit of the financial statements that were communicated or required to be
communicated to the audit committee and that: (1) relate to accounts or disclosures that are material to the financial statements and
(2) involved our especially challenging, subjective, or complex judgments. We determined that there are no critical audit matters.
/s/
Centurion ZD CPA & Co. |
|
We
have served as the Company’s auditor since 2023.
Hong
Kong, China
December
12, 2023
PCAOB
ID: 2769
Sustainable Projects Group Inc. | Form 10-K/A | Page F-2 |
SUSTAINABLE
PROJECTS GROUP INC.
CONSOLIDATED
BALANCE SHEETS
Restated
| |
December 31, | | |
December 31, | |
| |
2022 | | |
2021 | |
As of | |
| | | |
| | |
ASSETS | |
| | | |
| | |
Current Assets: | |
| | | |
| | |
Cash and cash equivalents | |
$ | 9,363 | | |
$ | 55,971 | |
Prepaid expenses and deposits | |
| 4,374 | | |
| 4,242 | |
Current assets of discontinued operations | |
| - | | |
| 53,028 | |
TOTAL CURRENT ASSETS | |
| 13,737 | | |
| 113,241 | |
| |
| | | |
| | |
Office equipment – Note 4 | |
| 625 | | |
| 2,291 | |
| |
| | | |
| | |
TOTAL ASSETS | |
$ | 14,362 | | |
$ | 115,532 | |
| |
| | | |
| | |
LIABILITIES AND STOCKHOLDERS’ EQUITY | |
| | | |
| | |
| |
| | | |
| | |
LIABILITIES | |
| | | |
| | |
CURRENT LIABILITIES: | |
| | | |
| | |
Accounts payable and accrued liabilities – Note 6 | |
$ | 162,067 | | |
$ | 173,067 | |
Amount due to related parties – Note 12 | |
| 142,184 | | |
| 89,704 | |
Notes payable – Note 7 | |
| - | | |
| 50,000 | |
Notes payables | |
| - | | |
| 50,000 | |
Convertible note payable – Note 7 | |
| 125,000 | | |
| - | |
Interest payable – Note 7 | |
| 22,297 | | |
| 9,273 | |
Current liabilities of discontinued operations | |
| - | | |
| 9,643 | |
TOTAL CURRENT LIABILITIES | |
| 451,548 | | |
| 331,687 | |
| |
| | | |
| | |
NON-CURRENT LIABILITIES | |
| | | |
| | |
Convertible note payable – Note 7 | |
| 50,000 | | |
| 100,000 | |
TOTAL NON-CURRENT LIABILITIES | |
| 50,000 | | |
| 100,000 | |
| |
| | | |
| | |
TOTAL LIABILITIES | |
| 501,548 | | |
| 431,687 | |
| |
| | | |
| | |
STOCKHOLDERS’ DEFICIT | |
| | | |
| | |
Common Stock – Note 8 | |
| | | |
| | |
Par Value: $0.0001 Authorized 500,000,000 shares | |
| | | |
| | |
Common Stock Issued: 8,725,877 (Dec 31, 2021 – 8,085,877) | |
| 872 | | |
| 808 | |
Common Stock – Note 8 Par Value: $0.0001 Authorized 500,000,000 shares Common
Stock Issued: 8,725,877 (Dec 31, 2021 – 8,085,877) | |
| 872 | | |
| 808 | |
Additional Paid in Capital | |
| 3,112,131 | | |
| 3,091,097 | |
Obligation to issue shares – Note 8 | |
| - | | |
| 21,098 | |
Accumulated Deficit | |
| (3,600,189 | ) | |
| (3,496,137 | ) |
Non-controlling interest – Note 10 | |
| - | | |
| 66,979 | |
TOTAL STOCKHOLDERS’ DEFICIT | |
| (487,186 | ) | |
| (316,155 | ) |
| |
| | | |
| | |
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT | |
$ | 14,362 | | |
$ | 115,532 | |
See
accompanying notes to the consolidated financial statements.
Sustainable Projects Group Inc. | Form 10-K/A | Page F-3 |
SUSTAINABLE
PROJECTS GROUP INC.
CONSOLIDATED
STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS
(Restated)
| |
Year Ended | | |
Year Ended | |
| |
Dec 31,2022 | | |
Dec 31, 2021 | |
| |
| | |
| |
Revenues | |
| | | |
| | |
Gross Revenues | |
$ | - | | |
$ | 233 | |
Cost of Goods Sold | |
| - | | |
| (74 | ) |
Gross Margin | |
| - | | |
| 159 | |
Operating Expenses | |
| | | |
| | |
Administrative and other operating expenses | |
$ | 14,510 | | |
$ | 17,828 | |
Depreciation | |
| 1,667 | | |
| 29,348 | |
Management fees | |
| 52,500 | | |
| 36,000 | |
Professional fees | |
| 41,032 | | |
| 48,818 | |
Impairment of intellectual properties | |
| - | | |
| 91,125 | |
Impairment of goodwill | |
| - | | |
| 156,752 | |
Impairment of trademark | |
| - | | |
| 593 | |
Total Operating Expenses | |
| 109,709 | | |
| 380,464 | |
| |
| | | |
| | |
Operating loss before other items | |
| (109,709 | ) | |
| (380,305 | ) |
Interest expense | |
| (13,024 | ) | |
| (6,265 | ) |
| |
| | | |
| | |
Loss from continuing operations | |
| (122,733 | ) | |
| (386,570 | ) |
Loss from discontinued operations (Note 11) | |
| (57,136 | ) | |
| (16,251 | ) |
Gain on deconsolidation (Note 11) | |
| 50,106 | | |
| - | |
| |
| | | |
| | |
Net loss | |
| (129,763 | ) | |
| (402,821 | ) |
Net loss attributed to non-controlling interest on discontinued operations | |
| 25,711 | | |
| 7,313 | |
Net loss and comprehensive loss | |
| (104,052 | ) | |
| (395,508 | ) |
| |
| | | |
| | |
Net loss and comprehensive loss attributed to shareholders | |
| (104,052 | ) | |
| (395,508 | ) |
| |
| | | |
| | |
Loss per share of common stock (Basic and diluted) | |
| | | |
| | |
Continuing operations | |
$ | (0.014 | ) | |
$ | (0.049 | ) |
Discontinued operations | |
$ | (0.007 | ) | |
$ | (0.002 | ) |
Weighted average no. of shares of common stock | |
| | | |
| | |
Basic and diluted | |
| 8,596,124 | | |
| 7,833,548 | |
See
accompanying notes to the consolidated financial statements.
Sustainable Projects Group Inc. | Form 10-K/A | Page F-4 |
SUSTAINABLE
PROJECTS GROUP INC.
CONSOLIDATED
STATEMENTS OF STOCKHOLDERS’ EQUITY (DEFICIT)
For
the Years Ended December 31, 2022 and 2021 (Restated)
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| |
| | |
Par
Value at | | |
Additional | | |
Shares | | |
| | |
Non- | | |
| |
Restated | |
Common | | |
$0.0001 | | |
Paid-in | | |
to be | | |
Accumulated | | |
Controlling | | |
| |
For December 31, 2022 | |
Shares | | |
Amount | | |
Capital | | |
issued | | |
Deficit | | |
Interests | | |
Total | |
| |
| | |
| | |
| | |
| | |
| | |
| | |
| |
Balance, December 31, 2021, restated | |
| 8,085,877 | | |
$ | 808 | | |
$ | 3,091,097 | | |
$ | 21,098 | | |
$ | (3,496,137 | ) | |
$ | 66,979 | | |
$ | (316,155 | ) |
Shares issued at $0.033 | |
| 640,000 | | |
| 64 | | |
| 21,034 | | |
| (21,098 | ) | |
| - | | |
| - | | |
| - | |
Deconsolidation of NCI | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (41,268 | ) | |
| (41,268 | ) |
Net loss and comprehensive loss | |
| - | | |
| - | | |
| - | | |
| - | | |
| (104,052 | ) | |
| (25,711 | ) | |
| (129,763 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Balance, December 31, 2022 | |
| 8,725,877 | | |
$ | 872 | | |
$ | 3,112,131 | | |
$ | - | | |
$ | (3,600,189 | ) | |
$ | - | | |
$ | (487,186 | ) |
| |
| | |
Par
Value at | | |
Additional | | |
Shares | | |
| | |
Non- | | |
| |
Restated | |
Common | | |
$0.0001 | | |
Paid-in | | |
to be | | |
Accumulated | | |
Controlling | | |
| |
For December 31, 2021 | |
Shares | | |
Amount | | |
Capital | | |
issued | | |
Deficit | | |
Interests | | |
Total | |
| |
| | |
| | |
| | |
| | |
| | |
| | |
| |
Balance, December 31, 2020 | |
| 7,785,877 | | |
$ | 778 | | |
$ | 3,080,627 | | |
$ | - | | |
$ | (3,100,629 | ) | |
$ | 74,292 | | |
$ | 55,068 | |
Balance | |
| 7,785,877 | | |
$ | 778 | | |
$ | 3,080,627 | | |
$ | - | | |
$ | (3,100,629 | ) | |
$ | 74,292 | | |
$ | 55,068 | |
Shares for debt at $0.033 per share | |
| - | | |
| - | | |
| - | | |
| 21,098 | | |
| - | | |
| - | | |
| 21,098 | |
Shares for services at $0.035 per share | |
| - | | |
| - | | |
| - | | |
| 10,500 | | |
| - | | |
| - | | |
| 10,500 | |
Shares issued for services at $0.035 | |
| 300,000 | | |
| 30 | | |
| 10,470 | | |
| (10,500 | ) | |
| - | | |
| - | | |
| - | |
Net loss and comprehensive loss | |
| - | | |
| - | | |
| - | | |
| - | | |
| (395,508 | ) | |
| (7,313 | ) | |
| (402,821 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Balance, December 31, 2021 | |
| 8,085,877 | | |
$ | 808 | | |
$ | 3,091,097 | | |
$ | 21,098 | | |
$ | (3,496,137 | ) | |
$ | 66,979 | | |
$ | (316,155 | ) |
Balance | |
| 8,085,877 | | |
$ | 808 | | |
$ | 3,091,097 | | |
$ | 21,098 | | |
$ | (3,496,137 | ) | |
$ | 66,979 | | |
$ | (316,155 | ) |
See
accompanying notes to the consolidated financial statements.
Sustainable Projects Group Inc. | Form 10-K/A | Page F-5 |
SUSTAINABLE
PROJECTS GROUP INC.
CONSOLIDATED
STATEMENTS OF CASH FLOWS
(Restated)
| |
For the year ended | | |
For the year ended | |
| |
Dec 31, 2022 | | |
Dec 31, 2021 | |
Cash Flows from operating activities: | |
| | | |
| | |
Net loss | |
$ | (129,763 | ) | |
$ | (402,821 | ) |
Loss from discontinued operations (Note 11) | |
| 57,136 | | |
| 16,251 | |
Loss from continuing operations | |
| (72,627 | ) | |
| (386,570 | ) |
Adjustments to reconcile net loss to net cash used in operating activities: | |
| | | |
| | |
Depreciation | |
| 1,667 | | |
| 29,581 | |
Gain on deconsolidation | |
| (50,106 | ) | |
| - | |
Shares issued for services | |
| - | | |
| 10,500 | |
Impairment of intellectual property | |
| - | | |
| 91,125 | |
Impairment of goodwill | |
| - | | |
| 156,752 | |
Impairment of trademark | |
| - | | |
| 593 | |
Changes in current assets and liabilities | |
| | | |
| | |
Prepaid expenses | |
| (132 | ) | |
| 4,380 | |
Inventory | |
| - | | |
| 11,970 | |
Interest payable | |
| 13,024 | | |
| 6,265 | |
Accounts payable and accrued expenses | |
| (11,000 | ) | |
| 45,161 | |
Amount due to related parties | |
| 52,480 | | |
| 1,200 | |
Net cash used in operating activities | |
| | | |
| | |
From continuing operations | |
| (66,694 | ) | |
| (29,043 | ) |
From discontinued operations | |
| (4,914 | ) | |
| (16,251 | ) |
Net cash provided by (used in) operating activities | |
| (71,608 | ) | |
| (45,294 | ) |
| |
| | | |
| | |
Cash Flows from investing activities: | |
| | | |
| | |
Intangible assets | |
| - | | |
| - | |
Net cash used in investing activities | |
| - | | |
| - | |
| |
| | | |
| | |
Cash Flows from financing activities: | |
| | | |
| | |
Cash received on convertible note converted | |
| 25,000 | | |
| 100,000 | |
Net cash provided by financing activities | |
| 25,000 | | |
| 100,000 | |
| |
| | | |
| | |
Net (decrease) increase in cash and cash equivalents | |
| (46,608 | ) | |
| 54,706 | |
Cash and cash equivalents at beginning of period | |
| 55,971 | | |
| 1,265 | |
Cash and cash equivalents at end of period | |
$ | 9,363 | | |
$ | 55,971 | |
| |
| | | |
| | |
Supplemental Disclosures | |
| | | |
| | |
Cash paid for: | |
| | | |
| | |
Interest | |
$ | - | | |
$ | - | |
Taxes | |
$ | - | | |
$ | - | |
See
accompanying notes to the consolidated financial statements.
Sustainable Projects Group Inc. | Form 10-K/A | Page F-6 |
SUSTAINABLE
PROJECTS GROUP INC.
NOTES
TO THE CONSOLIDATED FINANCIAL STATEMENTS
December
31, 2022 (Restated)
1.
Organization and Nature of Operations
Sustainable
Projects Group Inc. (“the Company”) was incorporated in the State of Nevada, USA on September 4, 2009 as Blue Spa Incorporated
which was engaged in the development of an internet based retailer of a multi-channel concept combining wholesale distribution with
a retail strategy relating to quality personal care products, fitness apparel and related accessories. On December 19, 2016, the
Company amended its name from “Blue Spa Incorporated” to “Sustainable Petroleum Group Inc.” On September 6, 2017,
the Company obtained a majority vote from its shareholders to amend the Company’s name from “Sustainable Petroleum Group
Inc.” to “Sustainable Projects Group Inc.” to better reflect the business it has undertaken. The name change was effective
on October 20, 2017.
The Company is a pure-play lithium company focused on supplying high performance lithium compounds to the fast-growing
electric vehicle (“EV”) and broader battery markets. It has developed a proprietary technology to extract lithium from oilfield
wastewater, which it believes will enable it to manufacture lithium compounds quickly, at an attractive cost, and with a minimal environmental
footprint, which it expects to provide a competitive advantage over other lithium manufacturers.
On
February 14, 2023, the Company entered into a Securities Exchange Agreement with Lithium Harvest ApS (“Lithium Harvest”)
and all of the shareholders of Lithium Harvest. Pursuant to the agreement, the Company acquired all of the outstanding shares of
capital stock of Lithium Harvest in exchange for issuing to the shareholders of Lithium Harvest 206,667,233
shares of the Company’s common stock. The lender of a convertible note payable exercised its conversion
feature and received 71,797,703
shares of common stock in exchange for its debt and interest. The transaction represents a change of control and was accounted for
as a reverse acquisition with Lithium Harvest being the accounting acquirer and the Company being the accounting acquiree. As a
result of the transaction, the number of shares of common stock outstanding was increased to 287,190,813.
These
consolidated financial statements have been restated to reflect the identification of impairment of goodwill, intellectual property and
inventories associated with the Company’s intellectual property related to its YER Brands subsidiary in the prior year ended December 31, 2021, and the removal of Lithium Harvest’s financial statements, which
were improperly retroactively included in the Original Form 10-K as though the transaction between the Company and Lithium Harvest
had been effective as of January 1, 2021.
The
Company’s year-end is December 31.
2.
Going Concern
These
consolidated financial statements have been prepared in conformity with generally accepted accounting principles in the United
States or “GAAP”, which contemplate continuation of the Company as a going concern. However, the Company has limited
operations and has sustained operating losses resulting in a deficit. In view of these matters, realization of a major portion of
the assets in the accompanying consolidated balance sheets is dependent upon the continued operations of the Company, which in turn
is dependent upon the Company’s ability to meet its financing requirements, and the success of its future
operations.
The
Company has accumulated a deficit of $3,600,189 since inception and has yet to achieve profitable operations and further losses are anticipated
in the development of its business. The Company’s ability to continue as a going concern is in substantial doubt and is dependent
upon obtaining additional financing and/or achieving a sustainable profitable level of operations. The consolidated financial statements
do not include any adjustments that might result from the outcome of this uncertainty.
The
Company had $9,363 cash on hand as of December 31, 2022. The Company will need to raise additional cash in order to fund ongoing operations
over the next 12-month period. Until such time, if ever, that the Company generates substantial revenues, the Company expects to finance its operations
through public or private equity, debt or other available financing transactions. There is no assurance that such
additional funds will be available for the Company on acceptable terms, if at all.
In
March 2020, the World Health Organization declared COVID-19 a global pandemic. This contagious disease outbreak, which has
continued to spread, and any related adverse public health developments, has adversely affected workforces, economies, and financial
markets globally, potentially leading to an economic downturn. It has also disrupted the normal operations of many businesses, including
the Company’s. This outbreak could decrease spending, adversely affect demand for the Company’s product and harm the Company’s
business and results of operations. It is not possible for the Company to predict the duration or magnitude of the adverse results of
the outbreak and its effects on the Company’s business or results of operations at this time.
3.
Summary of Accounting Policies
Use
of estimates and assumptions
The
preparation of the consolidated financial statements in conformity with generally accepted accounting principles requires management
to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and
liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Management
makes its best estimate of the ultimate outcome for these items based on historical trends and other information available when the financial
statements are prepared. Changes in estimates are recognized in accordance with the accounting rules for the estimate, which is typically
in the period when new information becomes available to management. Actual results could differ from those estimates.
Sustainable Projects Group Inc. | Form 10-K/A | Page F-7 |
Restatement
of Previously Issued Consolidated Financial Statements
The
Company has restated its Consolidated Balance Sheets as of December 31, 2022 and December 31 2021, Consolidated Statements of Operations
and Comprehensive Loss, Statements of Stockholder’s Equity (Deficit), Statements of Cash Flows and its Notes to the Consolidated
Financial Statements for each of the fiscal years ended December 31, 2022 and 2021, which was originally filed with the U.S. Securities
and Exchange Commission (the “SEC”) on March 31, 2023 (the “Original Form 10-K”). These consolidated financial
statements have been restated to reflect the identification of impairment of goodwill, intellectual property and
inventories associated with the Company’s intellectual property related to its YER Brands subsidiary in the prior year ended December 31, 2021. These financial statements include the impairment of inventory, intellectual properties and intangible
assets of YER Brands Inc. See Note 5, Restatement of Previously Issued Consolidated Financial Statements.
1. Restatement of Financial Statements:
The
Company is restating its financial statements as of and for the fiscal years ended December 31, 2022 and December 31, 2021, included
in its Original Form 10-K, due to the identification of impairment of goodwill associated with the Company’s intellectual property
related to its YER Brands subsidiary. This impairment occurred subsequent to the filing of the Original Form 10-K, retroactively, and
has resulted in material adjustments to the consolidated financial statements. The impairment assessment was performed in accordance
with auditing standards generally accepted in the United States (“US GAAP”).
2. Change in Accounting Treatment of Reverse Acquisition:
The Company has revised its accounting
treatment for a reverse acquisition that was previously reported in its Original Form 10-K. Upon further evaluation, the Company
determined that prior year adjustments were necessary. The Company impaired goodwill and intellectual property and wrote-off
inventory of YER Brands Inc. as of the year ended December 31, 2021.
These
consolidated financial statements have also been restated for the fiscal year ended December 31, 2022 to remove the results of the
Consolidated Balance Sheets, Statement of Operations and Comprehensive Loss, Statements of Stockholder’s Equity (Deficit) and
Statements of Cash Flows of Lithium Harvest ApS.
Consolidation
The
accompanying consolidated financial statements include the accounts of the Company, its wholly subsidiary YER Brands
Inc., and its joint venture, Hero Wellness Systems Inc. (formerly Vitalizer Americas Inc.). The Company controls 55% of Hero
Wellness Systems Inc. Pursuant to Accounting Standards Codification Topic 810, the joint venture company is considered as a variable
interest entity that requires the Company to consolidate its account. All intercompany balances and transactions have been
eliminated in the consolidation. The operating results of the joint venture have been included in the Company’s consolidated
financial statements and the non-controlling interest that was not attributable to the Company has been reported separately. At
September 30, 2022, Hero Wellness Systems’ assets were impaired and the Company impaired its investment and eliminated Hero
Wellness System’s accounts from the consolidated financial statements.
Segment
Reporting
The
Company reports segment information based on the “management” approach. The management approach designates the internal
reporting used by management for making decisions and assessing performance of a corporation-wide basis in comparison to its various
businesses. The Company has two reportable segments. The business operations consist of YER Brands and Sustainable Projects Group.
The segment for Hero Wellness Systems Inc. has been extinguished at September 30, 2022. The segments are determined based on several
factors including the nature of products and services, nature of production processes and delivery channels and consultancy
services. The operating segment’s performance is evaluated based on its segment income. Segment income is defined as gross
sales and miscellaneous income. At December 31, 2022, revenues and total assets were reported as follows (Restated):
Schedule of Segment Reporting
| |
Year Ended | | |
Year Ended | |
| |
December
31, 2022 | | |
December
31, 2021 | |
| |
| | |
| |
Sales | |
| | | |
| | |
Sustainable Projects Group | |
$ | - | | |
$ | - | |
YER Brands | |
| - | | |
| 233 | |
Total Sales | |
$ | - | | |
$ | 233 | |
| |
| | | |
| | |
Total Assets | |
| | | |
| | |
Sustainable Projects Group | |
$ | 13,435 | | |
$ | 59,805 | |
YER Brands | |
| 927 | | |
| 2,699 | |
Hero Wellness Systems (discontinued operations) | |
| - | | |
| 53,028 | |
Total Assets | |
$ | 14,362 | | |
$ | 115,532 | |
Sustainable Projects Group Inc. | Form 10-K/A | Page F-8 |
Intangible
assets
Intangible
assets are non-monetary identifiable assets, controlled by the Company that will produce future economic benefits, based on reasonable
and supportable assumptions about conditions that will exist over the life of the asset. An intangible asset that does not meet these
attributes will be recognized as an expense when it is incurred. Intangible assets that do, are capitalized and initially measured at
cost. Those with a determinable life will be amortized on a systematic basis over their future economic life. Those with an indefinite
useful life shall not be amortized until its useful life is determined to be longer indefinite. An intangible asset subject to amortization
shall be periodically reviewed for impairment. A recoverability test will be performed and, if applicable, unscheduled amortization is
considered.
License
agreements have been capitalized, recorded at cost and amortized over the life of the contracts. Website costs have been capitalized
and will be subject to amortization once the website is operational. They will be amortized over the life of the license to which it
supports.
Equipment
Equipment
represents purchases made for assets, whose useful life was determined to be greater than one year. The assets are initially recorded
at cost and depreciated over their estimated useful lives on a 3 year straight line basis.
Loss
per share
The
Company reports basic loss per share in accordance with ASC Topic 260, Earnings Per Share (“ASC 260”). Basic loss per share
is based on the weighted average number of common shares outstanding and diluted loss per share is based on the weighted average number
of common shares outstanding and dilutive common stock equivalents. Basic loss per share is computed by dividing net loss (numerator)
applicable to common stockholders by the weighted average number of common shares outstanding (denominator) for the period. Loss
per share presented in the financial statements is basic loss per share as defined by ASU 260. There is no diluted net loss
per share on the potential exercise of the equity-based financial instruments; thus, a state of anti-dilution has occurred.
Website
development costs
The
Company recognized the costs associated with developing a website in accordance with ASC 350-50, “Website Development Cost”
that codified the American Institute of Certified Public Accountants (“AICPA”) Statement of Position (“SOP”)
NO. 98-1, “Accounting for the Costs of Computer Software Developed or Obtained for Internal Use”. Relating to website development
costs, the Company follows the guidance pursuant to the Emerging Issues Task Force (EITF) NO. 00-2, “Accounting for Website Development
Costs”. The website development costs are divided into three stages, planning, development and production. The development stage
can further be classified as application and infrastructure development, graphics development and content development. In short, website
development cost for internal use should be capitalized except content input and data conversion costs in content development stage.
Costs
associated with the website consist primarily of website development costs paid to third party. These capitalized costs will be amortized
based on their estimated useful life over three years upon the website becoming operational. Internal costs related to the development
of website content will be charged to operations as incurred. Website development costs related to the customers are charged to cost
of sales.
Concentration
of credit risk
The
Company places its cash and cash equivalents with a high credit quality financial institution. The Company maintains United States Dollars.
The Company minimizes its credit risks associated with cash by periodically evaluating the credit quality of its primary financial institution.
Financial
instruments
The
Company’s financial instruments consist principally of cash, accounts payable, accrued liabilities and notes payable. The carrying
amounts of such financial instruments in the accompanying financial statements approximate their fair values due to their relatively
short-term nature or the underlying terms are consistent with market terms. It is management’s opinion that the Company is
not exposed to any significant currency or credit risks arising from these financial instruments.
Sustainable Projects Group Inc. | Form 10-K/A | Page F-9 |
Fair
value measurements
The
Company follows the guidelines in ASC Topic 820 “Fair Value Measurements and Disclosures”. Fair value is defined as the price
that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at
the measurement date. When determining the fair value measurements for assets and liabilities, which are required to be recorded at fair
value, the Company considers the principal or most advantageous market in which the Company would transact and the market-based risk
measurements or assumptions that market participants would use in pricing the asset or liability, such as inherent risk, transfer restrictions
and credit risk.
The
Company applies the following fair value hierarchy, which prioritizes the inputs used to measure fair value into three levels and bases
the categorization within the hierarchy upon the lowest level of input that is available and significant to the fair value measurement.
All financial instruments approximate their fair value.
|
Level
1 — Observable inputs that reflect unadjusted quoted prices for identical assets or liabilities traded in active markets. |
|
|
|
Level
2 — Observable inputs other than quoted prices in active markets for identical assets and liabilities, quoted prices for identical
or similar assets or liabilities in inactive markets, or other inputs that are observable or can be corroborated by observable market
data for substantially the full term of the assets or liabilities |
|
|
|
Level
3 — Inputs are generally unobservable and typically reflect management’s estimates of assumptions that market participants
would use in pricing the asset or liability. The fair values are therefore determined using model-based techniques, including option
pricing models and discounted cash flow models. |
Advertising
and Promotion Costs
The
Company follows ASC 720, “Advertising Costs” and expenses costs as incurred.
Revenue
recognition
In
May 2014, the FASB issued guidance on the recognition of Revenue from Contracts with Customers. The core principle of the guidance is
that a company should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects
the consideration which the company expects to receive in exchange for those goods or services. To achieve this core principle, the guidance
provides a five-step analysis of transactions to determine when and how revenue is recognized. The guidance addresses several areas including
transfer of control, contracts with multiple performance obligations, and costs to obtain and fulfill contracts. The guidance also requires
additional disclosure about the nature, amount, timing, and uncertainty of revenue and cash flows arising from customer contracts, including
significant judgments and changes in judgments and assets recognized from costs incurred to obtain or fulfill a contract.
Inventory
Inventories
are stated at the lower of cost or net realizable value using the first-in, first out (FIFO) cost method of accounting. Cost is determined
using the first in, first out (FIFO) cost method. Costs include the cost of purchase and transportation costs that are directly incurred
to bring the inventories to their present location, and duty. Net realizable value is the estimated selling price of the inventory in
the ordinary course of business, less any estimated selling costs.
Sustainable Projects Group Inc. | Form 10-K/A | Page F-10 |
Stock
based compensation
The
Company follows the guideline under ASC 718, “Stock Compensation”. The standard provides that for all stock-based
compensation plans, including employee stock options, restricted stock, employee stock purchase plans and stock appreciation rights, all share-based payments to both employees and directors be recognized in the income
statement based on their fair values. For non-employee stock-based compensation, the Company applies ASC 505, “Equity-Based Payments
to Non-employees”. This standard provides that all stock-based compensation related to non-employees be measured at the fair value of
the consideration received or the fair value of the equity instruments issued, whichever can be most reliably measured or
determinable.
In
June 2018, the FASB issued ASU No. 2018-07, “Compensation – Stock Compensation (Topic 718), Improvements to Non-employee
Share-Based Payment Accounting”, which is intended to improve the usefulness of the information provided to the users of financial
statements while reducing cost and complexity in financial reporting. Under the new standard, nonemployee share-based payment awards
within the scope of Topic 718 are measured at grant-date fair value of the equity instruments that an entity is obligated to issue when
conditions necessary to earn the right to benefit from the instruments have been satisfied. These equity-classified non-employee share-based
payment awards are measured at the grant date. Consistent with the accounting for employee share-based payment awards, an entity considers
the probability of satisfying performance conditions when non-employee share-based payment awards contain such conditions. The new standard
also eliminates the requirement to re-assess classification of such awards upon vesting. The new standard is effective for annual periods,
and interim periods within those annual periods, beginning after December 15, 2018. The adoption of this new standard did not have an
impact on the Company’s financial statements.
Credit
Losses
In
June 2016, the FASB issued ASU 2016-13, “Financial Instruments – Credit Losses”. The ASU sets forth a “current
expected credit loss” (CECL) model which requires the Company to measure all expected credit losses for financial instruments held
at the reporting date based on historical experience, current conditions, and reasonable supportable forecasts. This replaces the existing
incurred loss model and is applicable to the measurement of credit losses on financial assets measured at amortized cost and applies
to some off-balance sheet credit exposures. This ASU is effective for fiscal years beginning after December 15, 2019, including interim
periods within those fiscal years, with early adoption permitted. Recently, the FASB issued the final ASU to delay adoption for smaller
reporting companies to calendar year 2023. The Company is currently assessing the impact of the adoption of this ASU on its financial
statements.
Discontinued
operations
Discontinued
operations are components of an entity that either have been disposed or abandoned or is classified as held for sale. Additionally, in
order to qualify as a discontinued operation, the disposal or abandonment must represent a strategic shift that has or will have, a major
effect on an entity’s operations and financial results.
Income
taxes
The
Company follows the guideline under ASC Topic 740, “Income Taxes: Simplifying the Accounting for Income Taxes” which
requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been
included in the financial statements or tax returns. Under this method, deferred income taxes are recognized for the tax
consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at
each period end based on enacted tax laws and statutory tax rates, applicable to the periods in which the differences are expected
to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected
to be realized. Since the Company is in the developmental stage and has losses, no deferred tax asset or income taxes have been
recorded in the financial statements. There are no uncertain tax positions as of December 31, 2022 and 2021.
Recently
issued accounting pronouncements
The
Company adopts new pronouncements relating to generally accepted accounting principles applicable to the Company as they are issued,
which may be in advance of their effective date. Management does not believe that any pronouncements not included above will have a material
effect on the accompanying financial statements.
Sustainable Projects Group Inc. | Form 10-K/A | Page F-11 |
4.
Office Furniture and Equipment
Schedule of Office Furniture and Equipment
| |
Dec 31, 2022 | | |
Dec 31, 2021 | |
| |
| | |
| |
Cost | |
$ | 9,789 | | |
$ | 9,789 | |
Property plant and equipment gross | |
$ | 9,789 | | |
$ | 9,789 | |
Accumulated depreciation | |
| (9,164 | ) | |
| (7,498 | ) |
Total | |
$ | 625 | | |
$ | 2,291 | |
Depreciation
for the year ended December 31, 2022 was $1,667 (2021 year - $2,581).
5.
Restatement of Previously Issued Consolidated Financial Statements
The
following presents a reconciliation of the impacted financial statement line items as originally filed to the restated amounts as of
December 31, 2022 and 2021, and for the years ended December 31, 2022 and 2021. The previously reported amounts reflect those
included in the Original Form 10-K filed with the SEC on March 31, 2023. These amounts are labeled as “As Filed” in the
tables below. The amounts labeled “Restatement Adjustment” represent the effects of this restatement due to the
revisions mentioned above.
Sustainable Projects Group Inc. | Form 10-K/A | Page F-12 |
Consolidated Balance Sheets
Schedule
of Restatements
| |
As Filed | | |
Restated Adjustment | | |
As Restated | |
| |
As of December 31, 2022 | |
| |
As Filed | | |
Restated Adjustment | | |
As Restated | |
As of | |
| | |
| | |
| |
ASSETS | |
| | |
| | |
| |
Current Assets: | |
| | | |
| | | |
| | |
Cash and cash equivalents | |
$ | 9,363 | | |
| - | | |
$ | 9,363 | |
Other receivables | |
| 32,180 | | |
| (32,180 | ) | |
| - | |
Inventory | |
| 3,939 | | |
| (3,939 | ) | |
| - | |
Prepaid expenses | |
| 4,403 | | |
| (29 | ) | |
| 4,374 | |
TOTAL CURRENT ASSETS | |
| 49,885 | | |
| - | | |
| 13,737 | |
| |
| | | |
| | | |
| | |
Office Equipment | |
| 625 | | |
| - | | |
| 625 | |
Intangible assets | |
| 74,778 | | |
| (74,778 | ) | |
| - | |
Goodwill | |
| 156,752 | | |
| (156,752 | ) | |
| - | |
| |
| | | |
| | | |
| | |
TOTAL ASSETS | |
$ | 282,040 | | |
| - | | |
$ | 14,362 | |
| |
| | | |
| | | |
| | |
LIABILITIES AND STOCKHOLDERS’ EQUITY | |
| | | |
| | | |
| | |
| |
| | | |
| | | |
| | |
LIABILITIES | |
| | | |
| | | |
| | |
CURRENT LIABILITIES: | |
| | | |
| | | |
| | |
Accounts payable and accrued liabilities | |
$ | 279,888 | | |
| (117,821 | ) | |
$ | 162,067 | |
Amount due to related party | |
| 287,911 | | |
| (145,727 | ) | |
| 142,184 | |
Convertible Note | |
| - | | |
| 125,000 | | |
| 125,000 | |
Interest payable | |
| - | | |
| 22,297 | | |
| 22,297 | |
Discontinued assets | |
| - | | |
| - | | |
| - | |
Note payables | |
| - | | |
| - | | |
| - | |
TOTAL CURRENT LIABILITIES | |
| 567,799 | | |
| | | |
| 451,548 | |
| |
| | | |
| | | |
| | |
NON-CURRENT LIABILITIES | |
| | | |
| | | |
| | |
Notes payable | |
$ | 56,722 | | |
| (6,722 | ) | |
$ | 50,000 | |
TOTAL NON-CURRENT LIABILITIES | |
| 56,722 | | |
| | | |
| 50,000 | |
| |
| | | |
| | | |
| | |
TOTAL LIABILITIES | |
$ | 624,521 | | |
| - | | |
$ | 501,548 | |
| |
| | | |
| | | |
| | |
Commitments and Contingencies | |
$ | - | | |
| - | | |
$ | - | |
| |
| | | |
| | | |
| | |
STOCKHOLDERS’ EQUITY | |
| | | |
| | | |
| | |
Common Stock Par Value: $0.0001 Authorized 500,000,000 shares Common Stock Issued: 8,725,877 | |
$ | 28,719 | | |
| (27,847 | ) | |
$ | 872 | |
Additional Paid in Capital | |
| 17,007,531 | | |
| (13,895,400 | ) | |
| 3,112,131 | |
Accumulated Deficit | |
| (17,375,748 | ) | |
| 13,775,559 | | |
| (3,600,189 | ) |
Accumulated other comprehensive income (loss) | |
| (2,983 | ) | |
| 2,983 | | |
| - | |
Obligation to issue shares | |
| - | | |
| - | | |
| - | |
Non-controlling
interest | |
| - | | |
| - | | |
| - | |
TOTAL STOCKHOLDERS’ EQUITY | |
| (342,481 | ) | |
| - | | |
| (487,186 | ) |
| |
| | | |
| | | |
| | |
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY | |
$ | 282,040 | | |
| - | | |
$ | 14,362 | |
Sustainable Projects Group Inc. | Form 10-K/A | Page F-13 |
Consolidated
Balance Sheets
| |
As
Filed | | |
Restated
Adjustment | | |
As
Restated | |
| |
As
of December 31, 2021 | |
| |
As
Filed | | |
Restated
Adjustment | | |
As
Restated | |
As of | |
| | |
| | |
| |
ASSETS | |
| | |
| | |
| |
Current Assets: | |
| | | |
| | | |
| | |
Cash and cash
equivalents | |
$ | 62,929 | | |
| (6,958 | ) | |
$ | 55,971 | |
Inventory | |
| 3,939 | | |
| (3,939 | ) | |
| - | |
Prepaid expenses | |
| 4,242 | | |
| - | | |
| 4,242 | |
Discontinued
assets | |
| 53,028 | | |
| - | | |
| 53,028 | |
TOTAL CURRENT ASSETS | |
| 124,138 | | |
| | | |
| 113,241 | |
| |
| | | |
| | | |
| | |
Office Equipment | |
| 2,292 | | |
| (1 | ) | |
| 2,291 | |
Intangible assets | |
| 91,718 | | |
| (91,718 | ) | |
| - | |
Goodwill | |
| 156,752 | | |
| (156,752 | ) | |
| - | |
| |
| | | |
| | | |
| | |
TOTAL ASSETS | |
$ | 374,900 | | |
| | | |
$ | 115,532 | |
| |
| | | |
| | | |
| | |
LIABILITIES AND STOCKHOLDERS’ EQUITY | |
| | | |
| | | |
| | |
| |
| | | |
| | | |
| | |
LIABILITIES | |
| | | |
| | | |
| | |
CURRENT LIABILITIES: | |
| | | |
| | | |
| | |
Accounts payable and accrued
liabilities | |
$ | 173,828 | | |
| (761 | ) | |
$ | 173,067 | |
Amount due to related party | |
| 89,704 | | |
| - | | |
| 89,704 | |
Note payables | |
| - | | |
| 50,000 | | |
| 50,000 | |
Interest payable | |
| - | | |
| 9,273 | | |
| 9,273 | |
Discontinued
assets | |
| 9,643 | | |
| - | | |
| 9,643 | |
TOTAL CURRENT LIABILITIES | |
| 273,175 | | |
| | | |
| 331,687 | |
| |
| | | |
| | | |
| | |
NON-CURRENT LIABILITIES | |
| | | |
| | | |
| | |
Notes
payable | |
$ | 54,972 | | |
| 45,028 | | |
$ | 100,000 | |
TOTAL NON-CURRENT LIABILITIES | |
| 54,972 | | |
| | | |
| 100,000 | |
| |
| | | |
| | | |
| | |
TOTAL LIABILITIES | |
$ | 328,147 | | |
| | | |
$ | 431,687 | |
| |
| | | |
| | | |
| | |
Commitments and Contingencies | |
$ | - | | |
| - | | |
$ | - | |
| |
| | | |
| | | |
| | |
STOCKHOLDERS’ EQUITY | |
| | | |
| | | |
| | |
Common Stock Par Value:
$0.0001 Authorized 500,000,000 shares Common Stock Issued: 8,085,877 | |
$ | 27,219 | | |
| (26,411 | ) | |
$ | 808 | |
Additional Paid in Capital | |
| 16,269,956 | | |
| (13,178,859 | ) | |
| 3,091,097 | |
Obligation to issue shares | |
| 21,098 | | |
| - | | |
| 21,098 | |
Accumulated Deficit | |
| (16,338,231 | ) | |
| 12,842,094 | | |
| (3,496,137 | ) |
Other Accumulated Comprehensive
Loss | |
| (268 | ) | |
| 268 | | |
| - | |
Non-controlling
interest | |
| 66,979 | | |
| - | | |
| 66,979 | |
TOTAL STOCKHOLDERS’
EQUITY | |
| 46,753 | | |
| | | |
| (316,155 | ) |
| |
| | | |
| | | |
| | |
TOTAL LIABILITIES AND
STOCKHOLDERS’ EQUITY | |
$ | 374,900 | | |
| | | |
$ | 115,532 | |
Sustainable Projects Group Inc. | Form 10-K/A | Page F-14 |
Consolidated
Statements of Operations and Comprehensive Loss
| |
As
Filed | | |
Restated
Adjustment | | |
As
Restated | |
| |
For
the year ended December 31, 2022 | |
| |
As
Filed | | |
Restated
Adjustment | | |
As
Restated | |
| |
| | |
| | |
| |
Revenues | |
$ | - | | |
| - | | |
$ | - | |
Gross Revenues | |
| - | | |
| - | | |
| - | |
Cost of Goods Sold | |
| - | | |
| - | | |
| - | |
Gross Margin | |
| - | | |
| | | |
| - | |
| |
| | | |
| | | |
| | |
Operating Expenses | |
| | | |
| | | |
| | |
Administrative and other operating
expenses | |
$ | 16,703 | | |
| (2,193 | ) | |
$ | 14,510 | |
Deprecation | |
| 28,667 | | |
| (27,000 | ) | |
| 1,667 | |
Management fees | |
| 160,690 | | |
| (108,190 | ) | |
| 52,500 | |
Professional fees | |
| 145,626 | | |
| (104,594 | ) | |
| 41,032 | |
Travel expenses | |
| 9,785 | | |
| (9,785 | ) | |
| - | |
| |
| | | |
| | | |
| | |
Operating loss before other items | |
| (361,471 | ) | |
| | | |
| (109,709 | ) |
Financing fees | |
| (692,977 | ) | |
| 692,977 | | |
| - | |
Interest expenses | |
| (1,750 | ) | |
| (11,274 | ) | |
| (13,024 | ) |
| |
| | | |
| | | |
| | |
Loss from continuing operations | |
| (1,056,198 | ) | |
| - | | |
| (122,733 | ) |
| |
| | | |
| | | |
| | |
Loss from discontinued operations | |
| (57,136 | ) | |
| - | | |
| (57,136 | ) |
Gain on deconsolidation | |
| 50,106 | | |
| - | | |
| 50,106 | |
| |
| | | |
| | | |
| | |
Net loss | |
$ | (1,063,228 | ) | |
| 933,465 | | |
$ | (129,763 | ) |
| |
| | | |
| | | |
| | |
Net loss attributed
to non-controlling interest on discontinued operations | |
| 25,711 | | |
| - | | |
| 25,711 | |
| |
| | | |
| | | |
| | |
Net loss on continuing operations, attributed
to shareholders | |
| (1,037,517 | ) | |
| - | | |
| (104,052 | ) |
| |
| | | |
| | | |
| | |
Comprehensive loss -
translation | |
| (2,715 | ) | |
| 2,715 | | |
| - | |
| |
| | | |
| | | |
| | |
Net loss and comprehensive loss Translation | |
| (1,040,232 | ) | |
| - | | |
| (104,052 | ) |
| |
| | | |
| | | |
| | |
Loss per share of common stock (Basic and diluted) | |
| | | |
| | | |
| | |
Continuing operations | |
$ | (0.004 | ) | |
| - | | |
$ | (0.014 | ) |
Discontinued operations | |
$ | (0.0002 | ) | |
| | | |
$ | (0.007 | ) |
Weighted average no. of share of common stock | |
| | | |
| | | |
| | |
Basic
and diluted | |
| 272,701,519 | | |
| - | | |
| 8,596,124 | |
Sustainable Projects Group Inc. | Form 10-K/A | Page F-15 |
Consolidated
Statements of Operations and Comprehensive Loss
| |
As
Filed | | |
Restated
Adjustment | | |
As
Restated | |
| |
For the year
ended December 31, 2021 | |
| |
As
Filed | | |
Restated
Adjustment | | |
As
Restated | |
| |
| | |
| | |
| |
Revenues | |
| | | |
| | | |
| | |
Gross Revenues | |
$ | 233 | | |
| | | |
$ | 233 | |
Cost of Goods Sold | |
| (74 | ) | |
| | | |
| (74 | ) |
Gross Margin | |
| 159 | | |
| | | |
| 159 | |
| |
| | | |
| | | |
| | |
Operating Expenses | |
| | | |
| | | |
| | |
Administrative and other operating expenses | |
$ | 14,198 | | |
| 3,630 | | |
$ | 17,828 | |
Deprecation | |
| 29,348 | | |
| | | |
| 29,348 | |
Management fees | |
| 36,000 | | |
| | | |
| 36,000 | |
Professional fees | |
| 49,609 | | |
| (791 | ) | |
| 48,818 | |
Impairment of intellectual properties | |
| - | | |
| 91,125 | | |
| 91,125 | |
Impairment of goodwill | |
| - | | |
| 156,752 | | |
| 156,752 | |
Impairment of trademark | |
| - | | |
| 593 | | |
| 593 | |
| |
| | | |
| | | |
| | |
Operating loss before other items | |
| (128,996 | ) | |
| | | |
| (380,305 | ) |
Financing fees | |
| (2,771,908 | ) | |
| 2,771,908 | | |
| - | |
Interest expenses | |
| (1,964 | ) | |
| (4,301 | ) | |
| (6,265 | ) |
| |
| | | |
| | | |
| | |
Loss from continuing operations | |
| (2,902,868 | ) | |
| 2,516,298 | | |
| (386,570 | ) |
| |
| | | |
| | | |
| | |
Loss from discontinued operations | |
| (16,251 | ) | |
| | | |
| (16,251 | ) |
| |
| | | |
| | | |
| | |
Net loss | |
$ | (2,919,119 | ) | |
| 2,516,298 | | |
$ | (402,821 | ) |
| |
| | | |
| | | |
| | |
Net loss attributed
to non-controlling interest on discontinued operations | |
| 7,313 | | |
| | | |
| 7,313 | |
| |
| | | |
| | | |
| | |
Net loss on continuing operations, attributed
to shareholders | |
| (2,911,806 | ) | |
| | | |
| (395,508 | ) |
| |
| | | |
| | | |
| | |
Comprehensive loss -
translation | |
| (583 | ) | |
| 583 | | |
| - | |
| |
| | | |
| | | |
| | |
Net loss and comprehensive loss Translation | |
| (2,912,389 | ) | |
| | | |
| (395,508 | ) |
| |
| | | |
| | | |
| | |
Loss per share of common stock (Basic and diluted) | |
| | | |
| | | |
| | |
Continuing operations | |
$ | (0.012 | ) | |
| | | |
$ | (0.049 | ) |
Discontinued operations | |
$ | (0.000 | ) | |
| | | |
$ | (0.002 | ) |
Weighted average no. of share of common stock | |
| | | |
| | | |
| | |
Basic and diluted | |
| 240,404,286 | | |
| | | |
| 7,833,548 | |
Sustainable Projects Group Inc. | Form 10-K/A | Page F-16 |
Consolidated
Statements of Cash Flows
| |
As
Filed | | |
Restated
Adjustment | | |
As
Restated | |
| |
For
the year ended December 31, 2022 | |
| |
As
Filed | | |
Restated
Adjustment | | |
As
Restated | |
| |
| | |
| | |
| |
Cash Flows from operating
activities: | |
| | | |
| | | |
| | |
Net loss | |
| (1,063,228 | ) | |
| 933,465 | | |
| (129,763 | ) |
Loss from discontinued
operations (Note 11) | |
| 57,136 | | |
| - | | |
| 57,136 | |
Loss from continuing operations | |
| (1,006,092 | ) | |
| 933,465 | | |
| (72,627 | ) |
Adjustments to reconcile net loss
to net cash used in operating activities: | |
| | | |
| | | |
| | |
Depreciation | |
| 28,667 | | |
| (27,000 | ) | |
| 1,667 | |
Shares issued for services | |
| - | | |
| - | | |
| - | |
Gain on deconsolidation | |
| (50,105 | ) | |
| (1 | ) | |
| (50,106 | ) |
Financing expenses | |
| 692,977 | | |
| (692,977 | ) | |
| - | |
Changes in current assets and liabilities | |
| | | |
| | | |
| | |
Prepaid expenses | |
| (5,161 | ) | |
| 5,029 | | |
| (132 | ) |
Inventory | |
| - | | |
| - | | |
| - | |
Other receivables | |
| (32,180 | ) | |
| 32,180 | | |
| - | |
Interest payable | |
| 18,862 | | |
| (5,838 | ) | |
| 13,024 | |
Accounts payable and accrued expenses | |
| (93,947 | ) | |
| 82,947 | | |
| (11,000 | ) |
Amount due to related parties | |
| 198,208 | | |
| (145,728 | ) | |
| 52,480 | |
Net cash used in operating
activities | |
| | | |
| | | |
| | |
From continuing operations | |
| (60,877 | ) | |
| (5,817 | ) | |
| (66,694 | ) |
From discontinued operations | |
| (4,914 | ) | |
| - | | |
| (4,914 | ) |
Net cash provided by (used in) operating activities | |
| (65,791 | ) | |
| (5,817 | ) | |
| (71,608 | ) |
| |
| | | |
| | | |
| | |
Cash Flows from investing
activities: | |
| | | |
| | | |
| | |
Intangible assets | |
| (10,060 | ) | |
| 10,060 | | |
| - | |
Net cash used in investing activities | |
| (10,060 | ) | |
| 10,060 | | |
| - | |
| |
| | | |
| | | |
| | |
Cash Flows from financing
activities: | |
| | | |
| | | |
| | |
Cash received on convertible note converted | |
| 25,000 | | |
| - | | |
| 25,000 | |
Net cash provided by financing activities | |
| 25,000 | | |
| - | | |
| 25,000 | |
| |
| | | |
| | | |
| | |
Effect of foreign exchange on cash | |
| (2,715 | ) | |
| 2,715 | | |
| - | |
| |
| | | |
| | | |
| | |
Net (decrease) increase in cash and cash equivalents | |
| (53,566 | ) | |
| - | | |
| (46,608 | ) |
Cash and cash equivalents at beginning of period | |
| 62,929 | | |
| - | | |
| 55,971 | |
Cash and cash equivalents at end of period | |
| 9,363 | | |
| - | | |
| 9,363 | |
Consolidated
Statements of Cash Flows
| |
As
Filed | | |
Restated
Adjustment | | |
As
Restated | |
| |
For
the year ended December 31, 2021 | |
| |
As
Filed | | |
Restated
Adjustment | | |
As
Restated | |
| |
| | |
| | |
| |
Cash Flows from operating
activities: | |
| | | |
| | | |
| | |
Net loss | |
| (2,919,119 | ) | |
| 2,516,298 | | |
| (402,821 | ) |
Loss from discontinued
operations (Note 11) | |
| 16,251 | | |
| | | |
| 16,251 | |
Loss from continuing operations | |
| (2,902,868 | ) | |
| 2,516,298 | | |
| (386,570 | ) |
Adjustments to reconcile net loss
to net cash used in operating activities: | |
| | | |
| | | |
| | |
Depreciation | |
| 29,581 | | |
| | | |
| 29,581 | |
Shares issued for services | |
| 10,500 | | |
| | | |
| 10,500 | |
Financing charges | |
| 2,771,908 | | |
| (2,771,908 | ) | |
| - | |
Impairment of intellectual properties | |
| - | | |
| 91,125 | | |
| 91,125 | |
Impairment of goodwill | |
| - | | |
| 156,752 | | |
| 156,752 | |
Impairment of trademark | |
| - | | |
| 593 | | |
| 593 | |
Changes in current assets and liabilities | |
| | | |
| | | |
| | |
Prepaid expenses | |
| 4,380 | | |
| | | |
| 4,380 | |
Inventory | |
| 8,030 | | |
| 3,940 | | |
| 11,970 | |
Interest payable | |
| 2,725 | | |
| 3,540 | | |
| 6,265 | |
Accounts payable and accrued expenses | |
| 45,161 | | |
| | | |
| 45,161 | |
Amount due to related parties | |
| 1,200 | | |
| | | |
| 1,200 | |
Net cash used in operating activities | |
| | | |
| | | |
| | |
From continuing operations | |
| (29,383 | ) | |
| 340 | | |
| (29,043 | ) |
From discontinued operations | |
| (16,251 | ) | |
| | | |
| (16,251 | ) |
Net cash provided by (used in) operating activities | |
| (45,634 | ) | |
| 340 | | |
| (45,294 | ) |
| |
| | | |
| | | |
| | |
Cash Flows from financing
activities: | |
| | | |
| | | |
| | |
Cash received on convertible note converted | |
| 100,000 | | |
| | | |
| 100,000 | |
Net cash provided by financing activities | |
| 100,000 | | |
| | | |
| 100,000 | |
| |
| | | |
| | | |
| | |
Effect of foreign exchange on cash | |
| (583 | ) | |
| | | |
| - | |
| |
| | | |
| | | |
| | |
Net increase in cash and cash equivalents | |
| 54,706 | | |
| | | |
| 54,706 | |
Cash and cash equivalents at beginning of period | |
| 1,265 | | |
| - | | |
| 1,265 | |
Cash and cash equivalents at end of period | |
| 55,971 | | |
| - | | |
| 55,971 | |
Sustainable Projects Group Inc. | Form 10-K/A | Page F-17 |
The Company restated its December 31, 2022 and December 31, 2021 financial
statements. It has impaired goodwill, intellectual property and inventory of YER Brands in December 31, 2021. The Company also removed
all the financial information of Lithium Harvest retrospectively as if it did not occur on January 1, 2021.
In
addition, amounts were restated in the following notes:
●
Note 6. Accounts Payable and Accrued Liabilities
●
Note 7. Note Payable, Convertible Notes Payables and Obligation to Issue Shares
●
Note 8. Common Stock
●
Note 9. Impairment
●
Note 13. Income Taxes
6.
Accounts Payable and Accrued Liabilities
Accounts
payable and accrued liabilities as of December 31, 2022 and 2021 are summarized as follows:
Schedule of Accounts Payable and Accrued Liabilities
| |
Dec
31, 2022 | | |
Dec
31, 2021 | |
| |
| | |
| |
Accounts payable | |
$ | | | |
$ | | |
Professional fees | |
| 98,532 | | |
| 55,478 | |
Consulting fees | |
| 35,000 | | |
| 35,000 | |
Others | |
| 8,603 | | |
| 71,589 | |
Accrued liabilities | |
| | | |
| | |
Accounting fee | |
| 2,000 | | |
| 2,000 | |
Audit fee | |
| 6,500 | | |
| 9,000 | |
Legal | |
| 11,432 | | |
| - | |
Total | |
$ | 162,067 | | |
$ | 173,067 | |
7.
Note Payable, Convertible Notes Payable and Obligation to Issue Shares
On
March 1, 2019, the Company entered into an unsecured loan agreement for $50,000 with an interest rate of 3.5% per annum. The loan is
due on or before April 15, 2022. On March 28, 2022, the loan agreement was extended to April 15, 2024. At December 31, 2022, there
was $6,722 in accrued interest (December 31, 2021- $4,972).
On
July 12, 2019, the Company entered into an unsecured convertible loan agreement with a relative of the CEO for $20,000 with an interest
rate of 3.0% per annum. The loan is due on or before July 12, 2022. The lender has the option to convert the whole loan and the accrued
interest into shares of the Company at the price of $1.45 per share. On May 10, 2021, the Company agreed to a debt settlement arrangement
whereby it would issue 640,000 common shares for principal amount of $20,000 plus accrued interest and fees valued at $1,098. The transaction
value was calculated to be $0.033 per share. The shares were issued during the three-month period ended March 31, 2022.
On
July 23, 2021, the Company received $100,000
pursuant to a two-year
unsecured convertible promissory note payable, bearing an interest at 10%
per annum. The loan may be renewed at the option of the lender and is secured via a security agreement supported by the
Company’s present and future assets. The
outstanding principal and unpaid accrued interest will automatically convert into shares of the Company on or before the maturity
date upon the closing of a “Qualified Transaction” to an amount equal to 25% of the fully diluted capitalization of the
Company on a post-money basis. If the event that the Qualified Transaction is not consummated on or prior to the maturity date, the
lender has the right to convert the principal and unpaid accrued interest of the note into shares of the Company to an amount equal
to 25% of the fully diluted capitalization of the Company. A Qualified Transaction is defined as the reverse merger of the
Company with a target company. On June 22, 2022, the Company received an additional loan advance of $25,000.
The outstanding principal and unpaid accrued interest may be converted to an amount equal to 5% of the fully diluted capitalization
of the Company on a post-money basis. At December 31, 2022, the accrued unpaid interest was $15,575
(December 31, 2021 - $4,301).
Subsequent to the year end (Note 16, Subsequent Events), the lender exercised the convertible feature of the debt and the
loan and interest was converted to 71,797,703
shares of common stock valued at $3,589,885.
8.
Common Stock
The
following stock transaction occurred in the Company during the year ended December 31, 2022:
| a) | The
Company issued 640,000 common shares for a debt settlement for a convertible note payable
of $20,000 and accrued interest of $1,098. |
The
following transactions occurred during the year ended December 31, 2021:
|
a) |
The
Company reached a debt settlement arrangement to issue 640,000 shares of common stock for a convertible note payable of $20,000 and accrued
interest of $1,098, a $0.033 per share value. |
(See
Note 7, Note Payable, Convertible Note Payable and Obligation to Issue Shares).
|
b) |
300,000
shares of common stock were issued for consulting services of $10,500, a $0.035 per share value. |
Sustainable Projects Group Inc. | Form 10-K/A | Page F-18 |
9.
Impairment
The Company restated
its December 31, 2021 consolidated financial statements and impaired $156,752
in goodwill which was originally recorded on the Soy-yer Dough purchase on May 8, 2020 as noted below:
Schedule
of Identifiable Assets and Goodwill
| |
| | |
Purchase Price | |
$ | 300,002 | |
| |
| | |
Allocated to - License | |
| 135,000 | |
Equipment | |
| 5,000 | |
Inventory | |
| 3,250 | |
Identifiable net assets | |
| 143,250 | |
| |
| | |
Allocated to Goodwill | |
$ | 156,752 | |
At the same time, the
Company also impaired trademark assets of $593.
The intellectual property acquired in the Soy-yer Dough purchase which was identified as intangible assets was recorded as an
impairment of $91,125
at December 31, 2021.
Summary
of Intangible Assets
| |
| | |
December 31, 2021 | | |
| |
| |
Cost | | |
Depreciation | | |
Impairment | | |
Net | |
Intellectual properties | |
$ | 135,000 | | |
$ | 43,875 | | |
$ | 91,125 | | |
$ | - | |
Trademark | |
$ | 593 | | |
| - | | |
| 593 | | |
| - | |
10. Equity in Joint Venture, Non-Controlling Interest
Hero
Wellness Systems Inc.
The
Company had a controlling interest of 55% in a joint venture of Hero Wellness Systems Inc. (“Hero”)(formerly Vitalizer Americas
Inc.). Hero is in the business of importing, marketing, distributing and selling luxury massage therapeutic chairs. Hero is still in
its early stages of development. The Company participated in several conferences to showcase and introduce its products in the market, and the Company has ordered and received inventory for sale. The following summary information on the joint venture amounts are based on
contributions received from activities since inception through to December 31, 2022 and December 31, 2021 with intercompany transactions
eliminated. Effective September 30, 2022, the assets, liabilities and non-controlling interest of Hero Wellness Systems that were consolidated
on the balance sheet were eliminated.
Schedule of Equity in Joint Venture, Non-Controlling Interest
| |
Dec
31, 2022 | | |
Dec
31, 2021 | |
Assets | |
$ | - | | |
$ | 53,028 | |
Liabilities | |
| (8,837 | ) | |
| (9,643 | ) |
Net Assets | |
$ | (8,837 | ) | |
$ | 43,385 | |
| |
| | | |
| | |
Revenues | |
$ | 4,280 | | |
$ | 5,120 | |
Expenses | |
| (61,416 | ) | |
| (21,371 | ) |
Net Income | |
$ | (57,136 | ) | |
$ | (16,251 | ) |
| |
| | | |
| | |
Company’s joint
venture interest portion on net loss | |
$ | (31,425 | ) | |
$ | (8,938 | ) |
| |
| | | |
| | |
Non-controlling joint
venture interest on net loss | |
$ | (25,711 | ) | |
$ | (7,313 | ) |
| |
| | | |
| | |
Company’s Capital
contribution to joint venture | |
$ | 286,825 | | |
$ | 286,825 | |
| |
| | | |
| | |
Company’s joint
venture interest portion in net assets | |
$ | (4,861 | ) | |
$ | 23,862 | |
| |
| | | |
| | |
Total Equity of Joint Venture | |
$ | 443,275 | | |
$ | 443,275 | |
Company’s portion
of the Joint Venture | |
| 286,825 | | |
| 286,825 | |
Non-controlling interest portion in equity | |
| 156,450 | | |
| 156,450 | |
| |
| | | |
| | |
Reduced by losses to date | |
| | | |
| | |
Prior years | |
| (89,471 | ) | |
| (82,158 | ) |
Current period | |
| (25,711 | ) | |
| (7,313 | ) |
Net non-controlling
interest portion in equity, adjusted for losses to date, before deconsolidation | |
$ | 41,268 | | |
$ | 66,979 | |
11.
Discontinued Operations
All
expenses incurred by Hero Wellness Systems, Inc. up to September 30, 2022 have been disclosed as discontinued operations. An analysis
of the financial results of the discontinued operations are as follows.
Schedule of Discontinued Operations
| |
Dec
31, 2022 | | |
Dec
31, 2021 | |
Revenues | |
| | | |
| | |
Sales | |
$ | 4,280 | | |
| 5,120 | |
Cost of sales | |
| (5,472 | ) | |
| (6,599 | ) |
Net loss | |
| (1,192 | ) | |
| (1,479 | ) |
Expenses | |
| | | |
| | |
General and administrative | |
| 5,888 | | |
| 12,022 | |
Professional fees | |
| 2,500 | | |
| 2,750 | |
Inventory
write down | |
| 47,556 | | |
| - | |
Operating expense | |
| (55,944 | ) | |
| (14,772 | ) |
Net loss from discontinued
operations | |
$ | (57,136 | ) | |
| (16,251 | ) |
| |
| | | |
| | |
Upon consolidation, the Company recorded the
following gain | |
| | | |
| | |
Net liabilities
eliminated on deconsolidation | |
$ | (8,838 | ) | |
| | |
Elimination
of non-controlling interest | |
| (41,268 | ) | |
| | |
Gain
on deconsolidation | |
$ | 50,106 | | |
| | |
12.
Related Party Transactions
During
the twelve months ended December 31, 2022, the Company incurred management fees from a director/officer totaling an aggregate of $40,500
(2021 year - $24,000). At December 31, 2022, $82,750 was owing to the director/officer for management fees, current and past due, and
$2,020 for out of pocket expenses. During the twelve months ended December 31, 2022, the Company incurred management fees from an officer
totaling $12,000 (2021 year - $12,000). At December 31, 2022, $12,766 was owing to that officer for past due salaries and $24,000 for
management fees.
At
December 31, 2022, the Company owed a company controlled by the above two related parties of $20,647 for office expenses.
See
Note 7, Notes Payable, Convertible Notes Payable and Obligation to Issue Shares, for a loan transaction with the relative
of the CEO.
Sustainable Projects Group Inc. | Form 10-K/A | Page F-19 |
13.
Income Taxes
Income
tax recovery differs from that which would be expected from applying the effective tax rates to the net loss for the year ended December
31, 2022 and 2021 for the Company as follows:
Schedule of Effective Tax Rates
| |
Dec
31, 2022 | | |
Dec
31, 2021 | |
| |
| | |
| |
Net loss for the year | |
$ | (129,763 | ) | |
$ | (402,821 | ) |
| |
| | | |
| | |
Statutory and effective tax rate | |
| 21 | % | |
| 21 | % |
Income tax recovery at the effective rate | |
| (16,728 | ) | |
| (84,592 | ) |
Permanent differences | |
| (10,522 | ) | |
| - | |
True-up prior years’ differences | |
| | | |
| | |
Tax benefit deferred | |
| 27,250 | | |
| 84,592 | |
| |
| | | |
| | |
Income tax recovery | |
$ | - | | |
$ | - | |
The
Company has accumulated net operating losses for income tax purposes of $1,830,610 of which $625,796 will expire beginning in 2029
and the balance of $1,204,894 is indefinite. The components of the net deferred tax asset at December 31, 2022 and December 31, 2021, the statutory tax rate and the effective tax rate, and the amount of the valuation, are scheduled below:
Schedule of Components of the Net Deferred Tax Asset
| |
Dec
31, 2022 | | |
Dec
31, 2021 | |
| |
| | |
| |
Tax losses carried forward | |
$ | 1,830,700 | | |
$ | 1,688,500 | |
Intangible Assets and Goodwill temporary
differences | |
| 233,100 | | |
| 252,500 | |
Net timing differences | |
| 2,063,800 | | |
| 1,941,000 | |
| |
| | | |
| | |
Statutory and effective tax rate | |
| 21 | % | |
| 21 | % |
Deferred tax assets | |
| 433,400 | | |
| 407,600 | |
Valuation allowance | |
| (433,400 | ) | |
| (407,600 | ) |
| |
| | | |
| | |
Net deferred asset | |
$ | - | | |
$ | - | |
The
change in the valuation allowance for the period ended December 31, 2022 was 27,250.
The change in valuation for year ended December
31, 2021 was $84,592.
The
Company files income tax returns in the United States of America and in the State of Florida and Indiana. At December 31, 2022, the
Company is current with all its filings.
14.
Commitment and Contingencies
The
Company has no commitments and contingencies liabilities to be disclosed.
15.
Legal Matters
The
Company has no known legal issues pending.
16.
Subsequent Events
On
February 14, 2023, the Company entered into a Securities Exchange Agreement with Lithium Harvest and all of the shareholders of
Lithium Harvest. Pursuant to the agreement, the Company acquired all of the outstanding shares of capital stock of Lithium Harvest in exchange for issuing to the shareholders of Lithium Harvest 206,667,233
shares of the Company’s common stock. The lender of a convertible note payable exercised its conversion feature and received 71,797,703
shares of Company common stock in exchange for its debt and interest. The transaction represents a change of control and was
accounted for as a reverse acquisition with Lithium Harvest being the accounting acquirer and the Company being the accounting
acquiree. As a result of the transaction, the number of shares of common stock outstanding was increased to 287,190,813.
On
March 29, 2023, the Company entered into a promissory note with a shareholder for $10,000. The loan has a 15% interest rate that is due
on or before December 31, 2023.
Sustainable Projects Group Inc. | Form 10-K/A | Page F-20 |
Item
9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure.
Not
applicable.
Item
9A. Controls and Procedures.
Disclosure
Controls and Procedures
In
connection with the preparation of this Annual Report on Form 10-K/A, an evaluation was carried out by the Company’s management,
with the participation of the Chief Executive Officer and the Chief Financial Officer, of the effectiveness of the Company’s disclosure
controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act as of December 31, 2022. Disclosure controls
and procedures are designed to ensure that information required to be disclosed in reports filed or submitted under the Exchange Act
is recorded, processed, summarized, and reported within the time periods specified in the SEC rules and forms and that such information
is accumulated and communicated to management, including the Chief Executive Officer and the Chief Financial Officer, to allow timely
decisions regarding required disclosures.
Based
on that evaluation, the Company’s management concluded, as of the end of the period covered by this report, that the Company’s
disclosure controls and procedures were not effective as a result of the material weaknesses in internal control over financial reporting
described below.
Management’s
Report on Internal Controls over Financial Reporting
Management
is responsible for establishing and maintaining adequate internal control over financial reporting (as defined in Rules 13a-15(f) and
15d-15(f) under the Exchange Act). The Company’s internal control over financial reporting is a process designed under the supervision
of the Company’s Chief Executive Officer and Chief Financial Officer to provide reasonable assurance regarding the reliability
of financial reporting and the preparation of SPGX’s financial statements for external purposes in accordance with US GAAP.
Because
of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of
any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions
or that the degree of compliance with the policies or procedures may deteriorate.
Management
conducted an assessment of the effectiveness of the Company’s internal control over financial reporting as of December 31, 2022,
based on criteria established in Internal Control –Integrated Framework (2013) issued by the Committee of Sponsoring Organizations
of the Treadway Commission (“COSO”). As a result of this assessment, management identified material weaknesses in internal
control over financial reporting.
A
material weakness is a control deficiency, or a combination of deficiencies, in internal control over financial reporting such that there
is a reasonable possibility that a material misstatement of the Company’s annual or interim financial statements will not be prevented
or detected on a timely basis.
Sustainable Projects Group Inc. | Form 10-K/A | Page 27 |
The
matters involving internal controls and procedures that management considered to be material weaknesses under the standards of the
Public Company Accounting Oversight Board were:
(1)
We currently lack a functioning audit committee and lack a majority of outside directors on the Company’s board of
directors, resulting in ineffective oversight in the establishment and monitoring of required internal controls and procedures;
(2)
We currently have inadequate segregation of duties consistent with control objectives;
(3)
We have insufficient written policies and procedures for accounting and financial reporting with respect to the requirements and
application of US GAAP and SEC disclosure requirements; and
(4)
We have ineffective controls over period end financial disclosure and reporting processes.
Due
to its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of
any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions,
or that the degree of compliance with the policies or procedures may deteriorate.
The
above mentioned material weaknesses (1), (2), (3) and (4) contributed to additional material weaknesses:
(5)
We have ineffective controls over timely impairments of intangible assets; and
(6) We lack internal
control over financial reporting in the controls over the accounting treatment of subsequent events.
Material weaknesses (1), (2),
(3) and (4), which were originally identified by the Company’s Chief Financial Officer in connection with fiscal year 2021 financial
results, were not remediated and therefore remained ineffective at December 31, 2022. Material weaknesses (5) and (6) were identified
by the Company’s Chief Financial Officer in connection with the re-audit of its financial statements as of December 31, 2022 and
December 31, 2021 and communicated the matters to management.
As
a result of the material weakness in internal control over financial reporting described above, management has concluded that, as of
December 31, 2022, SPGX’s internal control over financial reporting was not effective based on the criteria in Internal Control
– Integrated Framework issued by COSO.
Management believes that the material weaknesses set forth in items (1),
(2), (3), (4), (5) and (6) above had an effect on SPGX’s financial results, leading to the restatement of its consolidated financial
statements as of and for the years ending December 31, 2022 and 2021 as disclosed in Note 4 within this Form 10-K/A. These restatements
primarily were impacted by the impairment of intangible assets associated with the wholly owned subsidiary of the Company, YER Brands
Inc., and treatment of the reverse acquisition of Lithium Harvest ApS on February 14, 2023 within the reporting of subsequent events.
The
Company is committed to improving its financial organization. As part of this commitment and when funds are available, the Company intends
to create a position to segregate duties consistent with control objectives and increase its personnel resources and technical accounting
expertise within the accounting function by:
| (i) | appointing
one or more outside directors to its board of directors who will also be appointed to the
audit committee of the Company resulting in a fully functioning audit committee who will
undertake the oversight in the establishment and monitoring of required internal controls
over financial reporting; |
| (ii) | preparing
and implementing sufficient written policies and checklists that will set forth procedures
for accounting and financial reporting with respect to the requirements and application of
US GAAP and SEC disclosure requirements; |
| (iii) | preparing
and implementing sufficient written policies and checklists that will set forth procedures
for the treatment of impairment for intangible assets with respect to the requirements and
application of US GAAP; and |
| (iv) | preparing
and implementing sufficient written policies and checklists that will set forth procedures for the treatment
of subsequent events with respect to the requirements and application of US GAAP and SEC disclosure requirements. |
Management
believes that the appointment of one or more outside directors, who will also be appointed to a fully functioning audit committee, will
remedy the lack of a functioning audit committee and a lack of a majority of outside directors on the Company’s Board. In addition,
management believes that preparing and implementing sufficient written policies and checklists will remedy the following material weaknesses:
| (i) | insufficient
written policies and procedures for accounting and financial reporting with respect to the
requirements and application of US GAAP and SEC disclosure requirements; |
| (ii) | ineffective
controls over period end financial disclosure and reporting processes; |
| (iii) | ineffective
controls over required impairments of intellectual assets; and |
| (iv) | lack
of internal control over financial reporting in the
controls over the accounting treatment of subsequent events. |
Further, management believes that the hiring of additional personnel who have technical expertise and knowledge will result in proper
segregation of duties and provide more checks and balances within the Company’s finance department. The Company expects additional
personnel will also provide the cross training needed to support the Company if personnel turnover issues occur within the finance department.
Management
will continue to monitor and evaluate the effectiveness of the Company’s internal controls over financial reporting on an ongoing
basis and is committed to taking further action and implementing additional enhancements or improvements, as necessary and as funds allow.
The material weaknesses will not be considered remediated until management completes the design and implementation of the measures described
above, until the controls operate for a sufficient period of time, and until management has concluded, through testing, that the controls
are effective.
Changes
in Internal Controls
There
have been no changes (other than as described above) in the Company’s internal controls over financial reporting (as defined in
Rule 13a-15(f) of the Exchange Act) during the quarter ended December 31, 2022, that materially affected, or are reasonably likely to
materially affect, the Company’s internal control over financial reporting.
Item
9B. Other Information
None.
Item
9C. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections
None.
Sustainable Projects Group Inc. | Form 10-K/A | Page 28 |
PART
III
Item
10. Directors, Executive Officers, and Corporate Governance.
The
names, ages and positions of our directors and executive officers as of March 1, 2023, are as follows:
Name |
|
Age |
|
Position |
Sune
Mathiesen |
|
48 |
|
Chairman,
President, Chief Executive Officer and Director |
Stefan
Muehlbauer |
|
44 |
|
Chief
Financial Officer and Director |
Paw
Juul |
|
44 |
|
Chief
Technology Officer and Director* |
*
Mr. Juul’s appointment as a director is effective 10 days following the mailing of an information statement that satisfies the
requirements of Rule 14F-1 under the Exchange Act to the Company’s stockholders.
Sune
Mathiesen. Mr. Mathiesen has served as the Chairman, President, Chief Executive Officer and a director of the Company since February
14, 2023. Prior to joining the Company, Mr. Mathiesen served as the President and Chief Executive Officer of Lithium Harvest since August
2020. Prior to co-founding Lithium Harvest, Mr. Mathiesen served as Chief Executive Officer and a Director of LiqTech International Inc.
(Nasdaq: LIQT) from July 2014 to May 2022. Mr. Mathiesen has also served as a CEO and Director of Masu A/S, a Danish company, since February
2013. He is the owner and Chief Executive Officer of Sune Mathiesen Holding ApS, which he founded in August 2020, and Masu Consult ApS,
which he founded in January 2018. He previously served as CEO and Director of Provital A/S from June 2012 to August 2015. Before that
he served as Country Manager of Broen Lab Group from July 2010 to May 2011 and as Country Manager of GPA Flowsystem from August 1997
to June 2010. Mr. Mathiesen has been working hands-on with technical products within the valves and fittings industry for the past 20
years. He has a degree in commercial science from Via College in Randers, Denmark. The Board has concluded that Mr. Mathiesen should
serve as a director because his significant experience in management and business development enables him to make valuable contributions
to the Board.
Stefan
Muehlbauer. Mr. Muehlbauer has been the Chief Executive Officer of the Company since May 2018, the Chief Financial Officer of
the Company from January 2018 to May 2018 and since July 2018, the Chief Communications Officer and a director of the Company since February
2017, and the Treasurer and Corporate Secretary of the Company since January 2018. Mr. Muehlbauer also has served as Chief Executive
Officer of Arma Communications Inc., a business development and marketing agency, since 2013. Previously, Mr. Muehlbauer held positions
with several leading investment banks in Europe, including as the Chief Operating Officer at Silvia Quandt & Cie AG, where he was
responsible for building up the institution’s research and corporate finance activities. Mr. Muehlbauer received his degree in
Finance from the University of Miami. The Board has concluded that Mr. Muehlbauer should serve as a director because of his significant
business experience, investment banking background and knowledge of financial markets.
Paw
Juul. Mr. Juul has served as the Chief Technology Officer of the Company since February 14, 2023. Prior to joining the Company,
Mr. Juul served as the Chief Technology Officer of Lithium Harvest since August 2020. Prior to co-founding Lithium Harvest, Mr. Juul
served as the Chief Executive Officer of LiqTech Water A/S, a subsidiary of LiqTech International Inc. from September 2014 until March
2022. Mr. Juul co-founded Pivotal A/S in 2009 and served as its Chief Technology Officer until August 2014. Mr. Juul has also been the
Chief Executive Officer of QLT Water ApS since May 2022 and FENO Holding ApS since January 2018. Mr. Juul has extensive experience in
new business development, specifically in the water treatment industry. Mr. Juul holds a master’s degree in Biomedical Engineering
from Aalborg University in Aalborg, Denmark. The Board has concluded that Mr. Juul should serve as a director because his significant
experience in management, business development and the water treatment industry enables him to make valuable contributions to the Board.
Nomination
Procedure for Directors
The
Company does not have a standing nominating committee; recommendations for candidates to stand for election as directors are made by
the board of directors. The Company has not adopted a policy that permits shareholders to recommend candidates for election as directors
or a process for shareholders to send communications to the board of directors.
Sustainable Projects Group Inc. | Form 10-K/A | Page 29 |
Audit
Committee Financial Expert
The
Company has no audit committee financial expert. Given the Company’s limited financial resources, the Company’s Board of
Directors has determined that the cost of identifying and appointing a director who would qualify as an audit committee financial expert
to be a member of the Audit Committee or otherwise perform Audit Committee functions outweighs the benefits of having an audit committee
financial expert on the Audit Committee.
Identification
of Audit Committee
The
Company does not have a separately-designated standing audit committee. Rather, the Company’s entire board of directors performs
the required functions of an audit committee. Currently, each director is a member of the Company’s audit committee. See “Director
Independence” under Part II, Item 13. Certain Relationships and Related Transactions, and Director Independence below for more
information on independence.
The
Company’s audit committee is responsible for: (1) selection and oversight of the Company’s independent accountant; (2) establishing
procedures for the receipt, retention and treatment of complaints regarding accounting, internal controls and auditing matters; (3) establishing
procedures for the confidential, anonymous submission by the Company’s employees of concerns regarding accounting and auditing
matters; (4) engaging outside advisors; and, (5) funding the outside auditor and any outside advisors engaged by the audit committee.
As
of the date of this Annual Report on Form 10-K, the Company did not have a written audit committee charter or similar document.
Code
of Ethics
The
Company has adopted a financial code of ethics that applies to all its executive officers and employees, including its CEO and CFO. See
Exhibit 14 – Code of Ethics for more information. The Company undertakes to provide any person with a copy of its financial code
of ethics free of charge. Please contact the Company at 305-814-2915 to request a copy of the Company’s financial code of ethics.
Management believes the Company’s financial code of ethics is reasonably designed to deter wrongdoing and promote honest and ethical
conduct; provide full, fair, accurate, timely and understandable disclosure in public reports; comply with applicable laws; ensure prompt
internal reporting of code violations; and provide accountability for adherence to the code.
Item
11. Executive Compensation.
Summary
Compensation Table
The
following table presents summary information regarding the total compensation for services rendered in all capacities that was awarded
to, earned by, or paid to our named executive officers for fiscal 2022 and 2021.
Name and principal
position (a) | |
Year
(b) | |
Salary
($) (c) | |
Bonus
($) (d) | |
Stock
Awards
($) (e) | |
Option
Awards
($) (f) | |
Non-
Equity
Incentive
Plan
($) (g) | |
Non-
qualified
Deferred
Compensation
Earnings
($) (h) | |
All other
compensation
($) (i) | |
Total
($) (j) |
Stefan Muehlbauer,
CEO | |
2021 | |
24,000 | |
| nil | |
nil | |
nil | |
nil | |
nil | |
nil | |
24,000 |
| |
2022 | |
40,500 | |
| nil | |
nil | |
nil | |
nil | |
nil | |
nil | |
40,500 |
| |
| |
| |
| | |
| |
| |
| |
| |
| |
|
Tiffany Muehlbauer, COO | |
2021 | |
12,000 | |
| nil | |
nil | |
nil | |
nil | |
nil | |
nil | |
12,000 |
| |
2022 | |
12,000 | |
| nil | |
nil | |
nil | |
nil | |
nil | |
nil | |
12,000 |
Outstanding
Equity Awards
Since
inception, there were no stock options, stock appreciation rights or other equity awards that have been granted, exercised or re-priced.
Sustainable Projects Group Inc. | Form 10-K/A | Page 30 |
Lithium
Harvest Summary Compensation Table
The
following table presents summary information regarding the total compensation for services rendered in all capacities that was awarded
to, earned by, or paid to Lithium Harvest’s named executive officers for fiscal 2022 and 2021.
Name and principal
position (a) | |
Year
(b) | |
Salary
($) (c) | |
Bonus
($) (d) | |
Stock Awards
($) (e) | |
Option Awards
($) (f) | |
Non-
Equity
Incentive
Plan
($) (g) | |
Non-
qualified
Deferred
Compensation
Earnings
($) (h) | |
All other
compensation
($) (i) | |
Total
($) (j) |
Sune Mathiesen, CEO | |
2021 | |
nil | |
nil | |
nil | |
nil | |
nil | |
nil | |
nil | |
nil |
| |
2022 | |
nil | |
nil | |
nil | |
nil | |
nil | |
nil | |
nil | |
nil |
| |
| |
| |
| |
| |
| |
| |
| |
| |
|
Paw Juul, CTO | |
2021 | |
nil | |
nil | |
nil | |
nil | |
nil | |
nil | |
nil | |
nil |
| |
2022 | |
nil | |
nil | |
nil | |
nil | |
nil | |
nil | |
nil | |
nil |
Outstanding
Equity Awards
Since
inception, there were no stock options, stock appreciation rights or other equity awards that have been granted, exercised or re-priced.
Employment
Agreements
In
connection with the Exchange Transaction, the Company entered into employment agreements with each of Sune Mathiesen, Stefan Muehlbauer
and Paw Juul to serve as the Chief Executive Officer, Chief Financial Officer and the Chief Technology Officer, respectively, of the
Company.
Transition
Employment Agreement with Sune Mathiesen
On
February 14, 2023, we entered into an executive service agreement with Mr. Mathiesen, effective as of January 14, 2023, providing for
his employment as our Chief Executive Officer (the “CEO Agreement”).
Pursuant
to the CEO Agreement, Mr. Mathiesen is entitled to an initial annual base salary of $300,000 and annual pension contributions that amount
to 10% of Mr. Mathiesen’s annual base salary. The CEO Agreement also indicates that Mr. Mathiesen shall be eligible to receive
(i) an annual cash bonus of up to 150% of his base salary pursuant to a separate bonus agreement and (ii) a stock-based bonus of up to
100% of his annual base salary pursuant to a separate stock grant agreement. Under the CEO Agreement, Mr. Mathiesen is also entitled
to a company car, and we will pay for all expenses related to such company car.
The
CEO Agreement is non-terminable until December 31, 2025, after which date, upon providing 12 months advance notice, the CEO Agreement
may be terminated by either Mr. Mathiesen or us.
The
CEO Agreement contains a perpetual confidentiality requirement.
U.S.
Employment Agreement with Sune Mathiesen
Upon
Mr. Mathiesen’s relocation to the U.S., we intend to enter into a new executive employment agreement with him to replace the CEO
Agreement and provide for Mr. Mathiesen’s continued employment as our Chief Executive Officer (the “U.S. CEO Agreement”)
through December 31, 2025 (the “U.S. CEO Agreement Expiration Date”), except upon the earlier termination of the U.S. CEO
Agreement as discussed below. Following the U.S. CEO Agreement Expiration Date, the U.S. CEO Agreement may be terminated by Mr. Mathiesen
or us for any reason.
Sustainable Projects Group Inc. | Form 10-K/A | Page 31 |
Pursuant
to the U.S. CEO Agreement, Mr. Mathiesen will be entitled to an annual base salary of approximately $300,000 and will be eligible to
participate in our retirement plan, subject to the eligibility terms and conditions of such plan. The U.S. CEO Agreement also indicates
that Mr. Mathiesen shall be eligible to receive (i) an annual cash bonus of up to 150% of his base salary pursuant to a separate bonus
agreement and (ii) a stock-based bonus of up to 100% of his base salary pursuant to a separate stock grant agreement. Under the U.S.
CEO Agreement, Mr. Mathiesen also will be: (i) entitled to a company car, and we will pay for all expenses related to such company car;
(ii) the reimbursement of reasonable moving costs to the Houston area; and (iii) for so long as Mr. Mathiesen remains employed by us,
for up to the initial two consecutive years following the date Mr. Mathiesen relocates to the Houston area, reimbursement for reasonable
housing costs in the Houston area, up to a total amount of $5,000 per month.
Pursuant
to the U.S. CEO Agreement, if Mr. Mathiesen’s employment is involuntarily terminated by us without Cause (as defined below) or
by reason of his death or Disability (as defined below), then, subject to his timely execution and non-revocation of a release of claims,
in addition to compensation that has been earned but not yet paid, he will be entitled to a severance amount equal to his then current
base monthly salary from the date of his termination until the U.S. CEO Agreement Expiration Date, or, if such termination occurs after
the U.S. CEO Agreement Expiration Date, his then current base monthly salary for a period of 12 months following his date of termination.
For
purposes of the U.S. CEO Agreement, “Cause” means: (i) any act by Mr. Mathiesen that is materially detrimental to our best
interests or that constitutes common law fraud, a felony or any other criminal act involving moral turpitude; (ii) gross misconduct,
material neglect or any act of disloyalty or dishonesty by Mr. Mathiesen related to or connected with Mr. Mathiesen’s employment
by us or otherwise likely to cause material harm to us or our reputation; (iii) a material violation by Mr. Mathiesen of our written
policies, codes of conduct or direction of our board of directors; (iv) wrongful appropriation by Mr. Mathiesen of our funds or property
or other material breach of Mr. Mathiesen’s fiduciary duties to us; or (v) the material breach of the U.S. CEO Agreement by Mr.
Mathiesen, or any other written agreement between us and Mr. Mathiesen.
For
purposes of the U.S. CEO Agreement, “Disability” means the inability of Mr. Mathiesen to perform on a full-time basis the
duties and responsibilities of Mr. Mathiesen’s employment with us by reason of Mr. Mathiesen’s illness or other physical
or mental impairment or condition, if such inability continues for an uninterrupted period of 120 days or more during any 180 day period.
A period of inability is “uninterrupted” unless and until Mr. Mathiesen returns to full time work for a continuous period
of at least 30 days.
The
U.S. CEO Agreement requires Mr. Mathiesen to enter into a confidentiality and restrictive covenant agreement, which contains a 12 month
post-termination non-solicitation requirement and a perpetual confidentiality requirement, among other terms and conditions.
Employment
Agreement with Stefan Muehlbauer
On
February 14, 2023, we entered into an executive employment agreement with Stefan Muehlbauer providing for his employment as our Chief
Financial Officer (the “CFO Agreement”), or such other role as determined by us from time to time, through January 31, 2024
(the “CFO Agreement Term”), except upon the earlier termination of the CFO Agreement as discussed below. After the expiration
of the CFO Agreement Term, Mr. Muehlbauer shall resign from any positions that he holds.
Pursuant
to the CFO Agreement, Mr. Muehlbauer is entitled to an annual base salary of $125,000 and will be eligible to participate in our benefit
plan, subject to the eligibility terms and conditions of such plans or programs. The CFO Agreement also indicates that Mr. Muehlbauer
shall be eligible to receive a one-time cash bonus of $25,000 at the end of the CFO Agreement Term, subject to Mr. Muehlbauer remaining
employed through the expiration of the CFO Agreement Term.
The
CFO Agreement may be terminated by either Mr. Muehlbauer or us, if either party provides 30 days’ advance notice. Further, we may
terminate the CFO Agreement immediately without notice if Mr. Muehlbauer is in breach of the CFO Agreement or for other serious cause.
The
CFO Agreement requires Mr. Muehlbauer to enter into a confidentiality and restrictive covenant agreement, which contains a 12 month post-termination
non-solicitation requirement, a 24 month post-termination non-disparagement requirement, a 12 month post-termination, non-competition
requirement, and a perpetual confidentiality requirement, among other terms and conditions.
Sustainable Projects Group Inc. | Form 10-K/A | Page 32 |
Transition
Employment Agreement with Paw Juul
On
February 14, 2023, we entered into an executive service agreement with Mr. Juul, effective as of January 14, 2023, providing for his
employment as our Chief Technology Officer (the “CTO Agreement”).
Pursuant
to the CTO Agreement, Mr. Juul is entitled to an initial annual base salary of approximately $300,000 and annual pension contributions
that amount to 10% of Mr. Juul’s annual base salary. The CTO Agreement also indicates that Mr. Juul shall be eligible to receive
(i) an annual cash bonus of up to 150% of his base salary pursuant to a separate bonus agreement and (ii) a stock-based bonus of up to
100% of his annual base salary pursuant to a separate stock grant agreement. Under the CTO Agreement, Mr. Juul is also entitled to a
company car, and we will pay for all expenses related to such company car.
The
CTO Agreement is non-terminable until December 31, 2025, after which date, upon providing 12 months advance notice, the CTO Agreement
may be terminated by either Mr. Juul or us.
The
CTO Agreement contains a perpetual confidentiality requirement.
U.S.
Employment Agreement with Paw Juul
Upon
Mr. Juul’s relocation to the U.S., we intend to enter into a new executive employment agreement with him to replace the CTO Agreement
and provide for Mr. Juul’s continued employment as our Chief Technology Officer (the “U.S. CTO Agreement”) through
December 31, 2025 (the “U.S. CTO Agreement Expiration Date”), except upon the earlier termination of the U.S. CTO Agreement
as discussed below. Following the U.S. CTO Agreement Expiration Date, the U.S. CTO Agreement may be terminated by Mr. Juul or us for
any reason.
Pursuant
to the U.S. CTO Agreement, Mr. Juul will be entitled to an annual base salary of $300,000 and will be eligible to participate in our
retirement plan, subject to the eligibility terms and conditions of such plan. The U.S. CTO Agreement also indicates that Mr. Juul shall
be eligible to receive (i) an annual cash bonus of up to 150% of his base salary pursuant to a separate bonus agreement and (ii) a stock-based
bonus of up to 100% of his base salary pursuant to a separate stock grant agreement. Under the U.S. CTO Agreement, Mr. Juul also will
be: (i) entitled to a company car, and we will pay for all expenses related to such company car; (ii) the reimbursement of reasonable
moving costs to the Houston area; and (iii) for so as Mr. Juul remains employed by us, for up to the initial two consecutive years following
the date Mr. Juul relocates to the Houston area, reimbursement for reasonable housing costs in the Houston area, up to a total amount
of $5,000 per month.
Pursuant
to the U.S. CTO Agreement, if Mr. Juul’s employment is involuntarily terminated by us without Cause (as defined below) or by reason
of his death or Disability (as defined below), then, subject to his timely execution and non-revocation of a release of claims, in addition
to compensation that has been earned but not yet paid, he will be entitled to a severance amount equal to his then current base monthly
salary from the date of his termination until the U.S. CTO Agreement Expiration Date, or, if such termination occurs after the U.S. CTO
Agreement Expiration Date, his then current base monthly salary for a period of 12 months following his date of termination.
For
purposes of the U.S. CTO Agreement, “Cause” means: (i) any act by Mr. Juul that is materially detrimental to our best interests
or that constitutes common law fraud, a felony or any other criminal act involving moral turpitude; (ii) gross misconduct, material neglect
or any act of disloyalty or dishonesty by Mr. Juul related to or connected with Mr. Juul’s employment by us or otherwise likely
to cause material harm to us or our reputation; (iii) a material violation by Mr. Juul of our written policies, codes of conduct or direction
of our board of directors; (iv) wrongful appropriation by Mr. Juul of our funds or property or other material breach of Mr. Juul’s
fiduciary duties to us; or (v) the material breach of the U.S. CTO Agreement by Mr. Juul, or any other written agreement between us and
Mr. Juul.
For
purposes of the U.S. CTO Agreement, “Disability” means the inability of Mr. Juul to perform on a full-time basis the duties
and responsibilities of Mr. Juul’s employment with us by reason of Mr. Juul’s illness or other physical or mental impairment
or condition, if such inability continues for an uninterrupted period of 120 days or more during any 180 day period. A period of inability
is “uninterrupted” unless and until Mr. Juul returns to full time work for a continuous period of at least 30 days.
The
U.S. CTO Agreement requires Mr. Juul to enter into a confidentiality and restrictive covenant agreement, which contains a 12 month post-termination,
non-solicitation requirement and a perpetual confidentiality requirement, among other terms and conditions.
Sustainable Projects Group Inc. | Form 10-K/A | Page 33 |
Item
12. Security Ownership of Certain Beneficial Holders and Management and Related Stockholder Matters.
The
following table sets forth information regarding the beneficial ownership of our common stock on March 1, 2023 by (a) each person who
is known by us to beneficially own 5% or more of our common stock, (b) each of our directors and executive officers, and (c) all of our
directors and executive officers as a group. Beneficial ownership is determined according to the rules of the SEC, which generally provide
that a person has beneficial ownership of a security if he, she or it possesses sole or shared voting or investment power over that security,
which includes the power to dispose of or to direct the disposition of the security or the right to acquire such powers within 60 days.
In computing the number of shares of our common stock beneficially owned by a person or entity and the percentage ownership, the Company
deemed outstanding shares of its common stock subject to options held by that person or entity that are currently exercisable or exercisable
within 60 days of March 1, 2023. The Company did not deem these shares outstanding, however, for the purpose of computing the percentage
ownership of any other person or entity. Unless otherwise noted, the address of each beneficial owner is c/o Sustainable Projects Group
Inc., 2316 Pine Ridge Rd #383, Naples, Florida.
The
beneficial ownership of the Company’s common stock is based on 287,190,813 shares of the Company’s common stock issued and
outstanding as of March 1, 2023.
Name | |
Number
of Shares Beneficially Owned | | |
Percentage
of Shares Beneficially Owned(2) | |
| |
| | |
| |
Greater than 5% Stockholders | |
| | | |
| | |
| |
| | | |
| | |
Kestrel Flight Fund LLC(1) | |
| 71,797,703 | | |
| 25.0 | % |
| |
| | | |
| | |
AØNP14 ApS (2) | |
| 21,700,059 | | |
| 7.6 | % |
| |
| | | |
| | |
Directors and Executive
Officers | |
| | | |
| | |
| |
| | | |
| | |
Sune Mathiesen(3) | |
| 92,483,587 | | |
| 32.2 | % |
| |
| | | |
| | |
Stefan Muehlbauer | |
| 1,000,000 | | |
| 0.3 | % |
| |
| | | |
| | |
Paw Juul(4) | |
| 92,483,587 | | |
| 32.2 | % |
| |
| | | |
| | |
All directors and executive officers as a group
(3 persons) | |
| 185,967,174 | | |
| 64.8 | % |
|
* |
Less
than one percent of outstanding shares. |
|
|
|
|
(1) |
Albert
Hanser is the Managing Partner of Kestrel Flight Fund LLC. The address of Kestrel Flight Fund LLC is 149 Meadowbrook Road, Weston,
Massachusetts 02493. |
|
|
|
|
(2) |
Aldo
Petersen is the managing director of AØNP14 ApS. The address of AØNP14 ApS is Amaliegade 6, DK-1256 København
K. |
|
|
|
|
(3) |
Consists
of 92,483,587 shares owned directly by Sune Mathiesen Holding ApS. Mr. Mathiesen is the managing director of Sune Mathiesen Holding
ApS. |
|
|
|
|
(4) |
Consists
of 92,483,587 shares owned by FENO Holding ApS. Mr. Juul is the managing director of FENO Holding ApS. |
Sustainable Projects Group Inc. | Form 10-K/A | Page 34 |
Item
13. Certain Relationships and Related Transactions, and Director Independence.
Transactions
with Related Persons
We
describe below transactions or series of similar transactions, since January 1, 2021, or currently proposed, to which we were a party
or will be a party, in which, the amounts involved exceeded $120,000 or 1% of the Company’s total assets, whichever is less; and
|
● |
any
of our directors, executive officers or beneficial holders of more than 5% of any class of our capital stock, or any immediate family
member of, or person sharing the household with, any of these individuals or entities, had or will have a direct or indirect material
interest. |
Securities
Exchange Agreement
On
February 14, 2023, SPGX entered into the Agreement with Lithium Harvest and the Shareholders. Pursuant to the terms of the Agreement,
the Company acquired all of the outstanding shares of capital stock of Lithium Harvest in exchange for issuing to the Shareholders 206,667,233
shares of SPGX’s common stock. The Exchange Transaction closed on February 14, 2023.
Following
the issuance to the Shareholders of the shares of the Company’s common stock, the Shareholders hold approximately 72% of the outstanding
voting power and capital stock of the Company and the holders of SPGX’s common stock prior to the Exchange Transaction hold approximately
3%. The Shareholders include Sune Mathiesen Holding ApS, of which Mr. Mathiesen is the managing director; FENO Holding ApS, of which
Mr. Juul is the managing director; and AØNP14 ApS, of which Mr. Petersen is the managing director, which entities hold 32.2%,
32.2% and 7.6%, respectively, of the outstanding voting power and capital stock of the Company. Kestrel Flight Fund LLC, which held a
convertible loan issued by the Company prior to the Exchange Transaction, holds approximately 25% of the outstanding voting power and
capital stock of the Company.
The
Company’s Related Party Transactions
As
described above, Albert Hanser is the Managing Partner of Kestrel Flight Fund LLC and directly or indirectly holds 25% of the issued
and outstanding shares in the Company. Kestrel Flight Fund LLC loaned the Company $100,000 pursuant to a Loan Agreement dated July 21,
2021, by and between the Company and Kestrel Flight Fund LLC, which was subsequently amended on June 22, 2022, to increase the loan amount
by $25,000 to a total of $125,000 (the “Loan”). The Loan accrued interest at the rate of 10% per annum and converted into
the Company’s common stock upon the effectiveness of the Exchange Transaction.
Director
independence
The
Company’s board of directors currently consists of Stefan Muehlbauer and Sune Mathiesen. Pursuant to Item 407(a)(1)(ii) of Regulation
S-K of the Securities Act, the Company’s board of directors has adopted the definition of “independent director” as
set forth in Rule 5605(a)(2) of the Nasdaq Listing Rules. In summary, an “independent director” means a person other than
an executive officer or employee of the Company or any other individual having a relationship which, in the opinion of the Company’s
board of directors, would interfere with the exercise of independent judgement in carrying out the responsibilities of a director.
As
of the date of the Annual Report on Form 10-K, the Company did not maintain a separately designated audit, compensation or nominating
committee.
The
Company has also adopted the heightened definitions of independence applicable to members of audit and compensation committees under
the Nasdaq Listing Rules. The Company’s board of directors has determined that none of the company’s directors as of the
date of this report are “independent” for purposes of 5605(a)(2) of the Nasdaq Listing Rules and the rules applicable to
audit and compensation committee members.
Sustainable Projects Group Inc. | Form 10-K/A | Page 35 |
Item
14. Principal Accounting Fees and Services
Audit
Fees
The
aggregate fees billed for each of the last two fiscal years for professional services rendered by the principal accountant for the Company’s
audit of annual financial statements and for review of financial statements included in the Company’s Quarterly Reports on Form
10-Q or services that are normally provided by the accountant in connection with statutory and regulatory filings or engagements for
those fiscal years was:
2022
- $24,600
2021
- $19,000
Audit-Related
Fees
The
aggregate fees billed in each of the last two fiscal years for assurance and related services by the principal accountants that are reasonably
related to the performance of the audit or review of the Company’s financial statements and are not reported in the preceding paragraph:
2022
- $nil
2021
- $nil
Tax
Fees
The
aggregate fees billed in each of the last two fiscal years for professional services rendered by the principal accountant for tax compliance,
tax advice, and tax planning was:
2022
- $nil
2021
- $nil
All
Other Fees
The
aggregate fees billed in each of the last two fiscal years for the products and services provided by the principal accountant, other
than the services reported in paragraphs (1), (2), and (3) was:
2022
- $nil
2021
- $nil
Item
15. Exhibits, Financial Statement Schedules.
1.
Financial Statements
Financial
statements of Sustainable Projects Group Inc. have been included in Item 8 above.
2.
Financial Statement Schedules
All
schedules for which provision is made in Regulation S-X are either not required to be included herein under the related instructions
or are inapplicable or the related information is included in the footnotes to the applicable financial statement and, therefore, have
been omitted from this Item 15.
Sustainable Projects Group Inc. | Form 10-K/A | Page 36 |
3.
Exhibits
The
exhibits listed in the following exhibit index are filed as part of this report.
Exhibit |
|
Description |
2.1 |
|
Securities Exchange Agreement, among the Company, Lithium Harvest ApS and, for certain limited purposes, its shareholders, dated as of February 14, 2023, incorporated herein by reference to Exhibit 2.1 to the Company’s Current Report on Form 8-K filed February 14, 2023. |
|
|
|
3.1 |
|
Articles of Incorporation and Certificate of Amendment, dated September 4, 2009, incorporated herein by reference to Exhibit 3.1 to the Company’s registration statement on Form S-1 filed on September 13, 2010. |
|
|
|
3.2 |
|
By-Laws, incorporated herein by reference to Exhibit 3.2 to the Company’s registration statement on Form S-1 filed on September 13, 2010. |
|
|
|
3.3 |
|
Certificate of Amendment to Articles of Incorporation, dated August 16, 2010, incorporated herein by reference to Exhibit 3.3 to the Company’s registration statement on Form S-1 filed on September 13, 2010. |
|
|
|
3.4 |
|
Certificate of Amendment to Articles of Incorporation, dated November 9, 2016, incorporated herein by reference to Exhibit 3.4 to the Company’s Current Report on Form 8-K filed December 19, 2016. |
|
|
|
3.5 |
|
Certificate of Amendment to Articles of Incorporation, dated October 18, 2017 incorporated herein by reference to Exhibit 3.5 to the Company’s Current Report on Form 8-K filed October 26, 2017. |
|
|
|
10.1 |
|
Executive Service Agreement, by and between the Company and Sune Mathiesen, dated as of February 14, 2023, incorporated herein by reference to Exhibit 10.1 to the Company’s Current Report on Form 8-K filed February 14, 2023. |
|
|
|
10.2 |
|
Form of Employment Agreement, by and between the Company and Sune Mathiesen, incorporated herein by reference to Exhibit 10.2 to the Company’s Current Report on Form 8-K filed February 14, 2023. |
|
|
|
10.3 |
|
Employment Agreement, by and between the Company and Stefan Muehlbauer, dated as of February 14, 2023, incorporated herein by reference to Exhibit 10.3 to the Company’s Current Report on Form 8-K filed February 14, 2023. |
|
|
|
10.4 |
|
Executive Service Agreement, by and between the Company and Paw Juul, dated as of February 14, 2023, incorporated herein by reference to Exhibit 10.4 to the Company’s Current Report on Form 8-K filed February 14, 2023. |
|
|
|
10.5 |
|
Form of Employment Agreement, by and between the Company and Paw Juul, incorporated herein by reference to Exhibit 10.5 to the Company’s Current Report on Form 8-K, filed February 14, 2023. |
|
|
|
14 |
|
Code of Ethics, incorporated herein by reference to Exhibit 14 to the Company’s registration statement on Form S-1 filed on September 13, 2010. |
|
|
|
21.1 |
|
Subsidiaries of the Registrant, incorporated herein by reference to Exhibit 21.1 to the Company’s Current Report on Form 8-K, filed February 14, 2023. |
|
|
|
31.1 |
|
Certification of principal executive officer pursuant to Rule 13a-14(a) and Rule 15d-14(a) of the Securities Exchange Act of 1934, as amended. |
|
|
|
31.2 |
|
Certification of principal financial officer pursuant to Rule 13a-14(a) and Rule 15d-14(a) of the Securities Exchange Act of 1934, as amended. |
|
|
|
32.1 |
|
Certification of principal executive officer pursuant to 18 U.S.C. 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. |
|
|
|
32.2 |
|
Certification of principal financial officer pursuant to 18 U.S.C. 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. |
|
|
|
99.1 |
|
Financial
Statements of Lithium Harvest ApS as of and for the years ended December 31, 2022 and 2021: (i) the Balance Sheets,
(ii) the Statements of Operations and Comprehensive Income (Loss); (iii) the Statements of Stockholders’
Equity (Deficit), and (iv) the Statements of Cash Flows. (included) |
|
|
|
99.2 |
|
Unaudited Pro Forma Condensed
Combined Financial Information of Sustainable Projects Group Inc. as of December 31, 2022. (included) |
|
|
|
101
|
|
Financial
statements from the annual report on Form 10-K of Sustainable Projects Group Inc. for the period ended December 31, 2022, formatted
in Inline XBRL: (i) the Consolidated Balance Sheets, (ii) the Consolidated Statements of Operations and Comprehensive Loss; (iii)
the Consolidated Statements of Stockholders’ Equity (Deficit), and (iv) the Consolidated Statements of Cash Flows. (included) |
|
|
|
104 |
|
Cover
Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101). (included) |
Sustainable Projects Group Inc. | Form 10-K/A | Page 37 |
Signatures
Pursuant
to the requirements of Section 13 or 15(d) 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 person.
|
Sustainable
projects Group Inc. |
|
|
|
|
By: |
/s/
Sune Mathiesen |
|
Name:
|
Sune
Mathiesen |
|
Title: |
President
& CEO |
|
Dated: |
December
12, 2023 |
Pursuant
to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the
registrant and in the capacities and on the dates indicated have signed this report below.
Signature |
|
Title |
|
Date |
|
|
|
|
|
/s/
Sune Mathiesen |
|
Chairman,
President and Chief Executive Officer
(principal
executive officer) |
|
December
12, 2023 |
Sune
Mathiesen |
|
|
|
|
|
|
|
|
|
/s/ Kristian Jensen |
|
Director |
|
December 12, 2023 |
KRISTIAN
JENSEN |
|
|
|
|
|
|
|
|
|
/s/
Stefan Muehlbauer |
|
Chief
Financial Officer
(principal
financial and principal accounting officer) |
|
December
12, 2023 |
Stefan
Muehlbauer |
|
|
|
|
Sustainable Projects Group Inc. | Form 10-K/A | Page 38 |
Exhibit
31.1
CERTIFICATION
PURSUANT TO RULE 13a-14(a)/15d-14(a) OF THE SECURITIES
EXCHANGE
ACT OF 1934, AS ADOPTED PURSUANT TO
SECTION
302 OF THE SARBANES-OXLEY ACT OF 2002
I,
Sune Mathiesen, certify that:
1.
I have reviewed this annual report on Form 10-K/A of Sustainable Projects Group Inc.;
2.
Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary
to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the
period covered by this report;
3.
Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material
respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this
report;
4.
The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures
(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act
Rules 13a-15(f) and 15d-15(f)) for the registrant and have:
(a)
Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision,
to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others
within those entities, particularly during the period in which this report is being prepared;
(b)
Designed such internal control over financial reporting, or caused such internal control over financial reporting 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 generally accepted accounting principles;
(c)
Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions
about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation;
and
(d)
Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s
most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected,
or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and
5.
The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over
financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons
performing the equivalent functions):
(a)
All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are
reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information;
and
(b)
Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s
internal control over financial reporting.
Date:
December 12, 2023
/s/
Sune Mathiesen |
|
Sune
Mathiesen |
|
Chief
Executive Officer |
|
Exhibit
31.2
CERTIFICATION
PURSUANT TO RULE 13a-14(a)/15d-14(a) OF THE SECURITIES
EXCHANGE
ACT OF 1934, AS ADOPTED PURSUANT TO
SECTION
302 OF THE SARBANES-OXLEY ACT OF 2002
I,
Stefan Muehlbauer, certify that:
1.
I have reviewed this annual report on Form 10-K/A of Sustainable Projects Group Inc.;
2.
Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary
to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the
period covered by this report;
3.
Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material
respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this
report;
4.
The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures
(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act
Rules 13a-15(f) and 15d-15(f)) for the registrant and have:
(a)
Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision,
to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others
within those entities, particularly during the period in which this report is being prepared;
(b)
Designed such internal control over financial reporting, or caused such internal control over financial reporting 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 generally accepted accounting principles;
(c)
Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions
about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation;
and
(d)
Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s
most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected,
or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and
5.
The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over
financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons
performing the equivalent functions):
(a)
All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are
reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information;
and
(b)
Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s
internal control over financial reporting.
Date:
December 12, 2023
/s/
Stefan Muehlbauer |
|
Stefan
Muehlbauer |
|
Chief
Financial Officer |
|
Exhibit
32.1
CERTIFICATION
PURSUANT TO
18
U.S.C. SECTION 1350,
AS
ADOPTED PURSUANT TO
SECTION
906 OF THE SARBANES-OXLEY ACT OF 2002
In
connection with the Annual Report of Sustainable Projects Group Inc. (the “Company”) on Form 10-K/A for the period ended
December 31, 2022 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Sune Mathiesen,
President and Chief Executive Officer of the Company, certify, pursuant to 18 U.S.C. §1350, as adopted pursuant to Section 906 of
the Sarbanes-Oxley Act of 2002, that:
|
(1) |
The
Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and |
|
|
|
|
(2) |
The
information contained in the Report fairly presents, in all material respects, the financial condition and results of operations
of the Company. |
/s/
Sune Mathiesen |
|
Sune
Mathiesen |
|
Chief
Executive Officer |
|
Date:
December 12, 2023 |
|
Exhibit
32.2
CERTIFICATION
PURSUANT TO
18
U.S.C. SECTION 1350,
AS
ADOPTED PURSUANT TO
SECTION
906 OF THE SARBANES-OXLEY ACT OF 2002
In
connection with the Annual Report of Sustainable Projects Group Inc. (the “Company”) on Form 10-K/A for the period ended
December 31, 2022 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Stefan Muehlbauer,
Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. §1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley
Act of 2002, that:
|
(1) |
The
Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and |
|
|
|
|
(2) |
The
information contained in the Report fairly presents, in all material respects, the financial condition and results of operations
of the Company. |
/s/
Stefan Muehlbauer |
|
Stefan
Muehlbauer |
|
Chief
Financial Officer |
|
Date:
December 12, 2023
Exhibit
99.1
LITHIUM
HARVEST APS
Financial
Statements
For
the year ended December 31, 2022 and the year ended December 31, 2021
(Stated
in US Dollars)
LITHIUM
HARVEST APS
FOR
THE YEAR ended dECEMBER 2022 and 2021
index
to financial statements
REPORT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
![CZD logo_black font 3](https://www.sec.gov/Archives/edgar/data/1500305/000149315223044547/ex99-1_001.jpg) |
中正達會計師事務所
Centurion
ZD CPA & Co.
Certified
Public Accountants (Practising) |
Unit 1304, 13/F, Two Harbourfront, 22 Tak Fung Street, Hunghom, Hong Kong.
香港 紅磡 德豐街22號 海濱廣場二期 13樓1304室
Tel 電話: (852) 2126 2388
Fax 傳真: (852) 2122 9078
To
the Shareholders and the Board of Directors of Lithium Harvest Aps:
Opinion
on the Financial Statements
We
have audited the accompanying balance sheets of Lithium Harvest ApS (the “Company”) as of December 31, 2022 and 2021, the
related statements of operations and comprehensive loss, changes in stockholders’ equity (deficit), and cash flows, for the years
ended December 31, 2022 and 2021, and the related notes (collectively referred to as the “financial statements”). In our
opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December 31,
2022 and 2021, and the results of its operations and its cash flows for the years ended December 31, 2022 and 2021, in conformity with
accounting principles generally accepted in the United States of America.
Material
Uncertainty Relating to Going Concern
The
accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note
3 to the financial statements, the Company had a significant working capital deficiency and needs to raise additional funds to meet its
obligations and sustain its operations. These conditions raise substantial doubt about its ability to continue as a going concern. Management’s
plans in regard to these matters are also described in Note 3. The financial statements do not include any adjustments that might result
from the outcome of this uncertainty. Our opinion is not modified with respect to this matter.
Basis
for Opinion
These
financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s
financial statements based on our audit. We are a public accounting firm registered with the Public Company Accounting Oversight Board
(United States) (“PCAOB”) and are required to be independent with respect to the Company in accordance with the U.S. federal
securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.
We
conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audits to obtain
reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company
is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits,
we are required to obtain an understanding of internal control over financial reporting but not for the purpose of expressing an opinion
on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion.
Our
audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error
or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding
the amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles used and significant
estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audits
provide a reasonable basis for our opinion.
Critical
Audit Matter
Critical
audit matters are matters arising from the current period audit of the financial statements that were communicated or required to be
communicated to the audit committee and that: (1) relate to accounts or disclosures that are material to the financial statements and
(2) involved our especially challenging, subjective, or complex judgments. We determined that there are no critical audit matters.
/s/
Centurion ZD CPA & Co.
We
have served as the Company’s auditor since 2023.
Hong
Kong, China
December
12, 2023
PCAOB
ID: 2769
LITHIUM
HARVEST APS
Balance
Sheets
(Stated
in U.S. Dollars)
| |
December 31, | | |
December 31, | |
| |
2022 | | |
2021 | |
| |
| | |
| |
ASSETS | |
| | | |
| | |
Current Assets | |
| | | |
| | |
Cash | |
$ | - | | |
$ | 6,958 | |
Prepaids | |
| 10,089 | | |
| - | |
Other
receivables, VAT – Note 6 | |
| 32,180 | | |
| - | |
| |
| 42,269 | | |
| 6,958 | |
| |
| | | |
| | |
TOTAL ASSETS | |
$ | 42,269 | | |
$ | 6,958 | |
| |
| | | |
| | |
LIABILITIES & STOCKHOLDERS’
DEFICIT | |
| | | |
| | |
| |
| | | |
| | |
Current Liabilities | |
| | | |
| | |
Accounts payable and accrued
liabilities | |
$ | 117,199 | | |
$ | 761 | |
Due
to related parties – Note 7 | |
| 146,402 | | |
| - | |
Total Liabilities | |
| 263,601 | | |
| 761 | |
| |
| | | |
| | |
Stockholders’ Equity | |
| | | |
| | |
Common stock – Note 5 Registered:
50,000 shares of 1 Danish Krone each issued and outstanding: 50,000 shares (Dec 31, 2022 and 2021) | |
| 7,940 | | |
| 7,940 | |
Accumulated deficit | |
| (224,419 | ) | |
| (1,475 | ) |
Other accumulated comprehensive loss | |
| (4,853 | ) | |
| (268 | ) |
Total Stockholders’
Equity | |
| (221,332 | ) | |
| 6,197 | |
| |
| | | |
| | |
TOTAL LIABILITIES &
STOCKHOLDERS’ EQUITY | |
$ | 42,269 | | |
$ | 6,958 | |
The
accompanying notes form an integral part of these financial statements.
LITHIUM
HARVEST APS
Statements
of Operations and Comprehensive Loss
(Stated
in U.S. Dollars)
| |
Year Ended | | |
Year Ended | |
| |
December
31, 2022 | | |
December
31, 2021 | |
| |
| | |
| |
Operating and administrative
expenses | |
| | | |
| | |
General and
administrative expenses | |
$ | 2,192 | | |
$ | 310 | |
Management fees | |
| 108,190 | | |
| - | |
Professional fees | |
| 102,777 | | |
| 791 | |
Travel
expenses | |
| 9,785 | | |
| - | |
Total operating and administrative
expenses | |
| 222,944 | | |
| 1,101 | |
| |
| | | |
| | |
Net loss for the year | |
| (222,944 | ) | |
| (1,101 | ) |
| |
| | | |
| | |
Other comprehensive loss | |
| | | |
| | |
Translation loss | |
| (4,585 | ) | |
| (583 | ) |
| |
| | | |
| | |
Comprehensive
loss for the year | |
$ | (227,529 | ) | |
$ | (1,684 | ) |
| |
| | | |
| | |
Basic
and diluted loss per share | |
$ | (4.55 | ) | |
$ | (0.03 | ) |
Weighted
average number of common shares outstanding | |
| 50,000 | | |
| 50,000 | |
The
accompanying notes form an integral part of these financial statements.
LITHIUM
HARVEST APS
Statements
of Changes in Stockholders’ Equity (Deficit)
For
the year ended December 31, 2022 and December 31, 2021
(Stated
in U.S. Dollars)
| |
| | |
| | |
| | |
Other | | |
| |
| |
Common | | |
Share | | |
Accumulated | | |
Accumulated Comprehensive
| | |
| |
For
December 31, 2022 | |
Shares | | |
Capital | | |
Deficit | | |
Loss | | |
Total | |
| |
| | |
| | |
| | |
| | |
| |
Balance, December 31, 2021 | |
| 50,000 | | |
$ | 7,940 | | |
$ | (1,475 | ) | |
$ | (268 | ) | |
$ | 6,197 | |
Net loss for the year | |
| - | | |
| - | | |
| (222,944 | ) | |
| (4,585 | ) | |
| (227,529 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Balance, December 31, 2022 | |
| 50,000 | | |
$ | 7,940 | | |
$ | (224,419 | ) | |
$ | (4,853 | ) | |
$ | (221,332 | ) |
| |
| | |
| | |
| | |
Other | | |
| |
| |
Common | | |
Share | | |
Accumulated | | |
Accumulated
Comprehensive | | |
| |
For
December 31, 2021 | |
Shares | | |
Capital | | |
Deficit | | |
Loss | | |
Total | |
| |
| | |
| | |
| | |
| | |
| |
Balance, December 31, 2020 | |
| 50,000 | | |
$ | 7,940 | | |
$ | (374 | ) | |
$ | 315 | | |
$ | 7,881 | |
Net loss for the year | |
| - | | |
| - | | |
| (1,101 | ) | |
| (583 | ) | |
| (1,684 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Balance, December 31, 2021 | |
| 50,000 | | |
$ | 7,940 | | |
$ | (1,475 | ) | |
$ | (268 | ) | |
$ | 6,197 | |
The
accompanying notes form an integral part of these financial statements.
LITHIUM
HARVEST APS
Statements
of Cash Flows
(Stated
in U.S. Dollars)
| |
For the | | |
For the | |
| |
year ended | | |
year ended | |
| |
December 31, | | |
December 31, | |
| |
2022 | | |
2021 | |
| |
| | |
| |
CASH
FLOWS FROM OPERATING ACTIVITIES | |
| | | |
| | |
Net loss | |
$ | (222,944 | ) | |
$ | (1,101 | ) |
Changes in operating assets
and liabilities: | |
| | | |
| | |
Other receivables, VAT | |
| (32,180 | ) | |
| - | |
Prepaid expenses | |
| (10,089 | ) | |
| - | |
Accounts payable and accrued
liabilities | |
| 116,438 | | |
| 761 | |
Due
to related party | |
| 146,402 | | |
| - | |
Net
cash used in operating activities | |
| (2,373 | ) | |
| (340 | ) |
| |
| | | |
| | |
EFFECT
OF FOREIGN EXCHANGE ON CASH | |
| (4,585 | ) | |
| (583 | ) |
| |
| | | |
| | |
Net change in cash | |
| (6,958 | ) | |
| (923 | ) |
Cash
at beginning of year | |
| 6,958 | | |
| 7,881 | |
Cash
at end of year | |
$ | - | | |
$ | 6,958 | |
| |
| | | |
| | |
SUPPLEMENTAL
DISCLOSURES OF CASH FLOW INFORMATION | |
| | | |
| | |
Cash paid during year for : | |
| | | |
| | |
Interest | |
$ | - | | |
$ | - | |
Income
Taxes | |
$ | - | | |
$ | - | |
The
accompanying notes form an integral part of these financial statements.
LITHIUM
HARVEST APS
Notes
to the Financial Statements
For
the year ended December 31, 2022 and the period ended December 31, 2021
Note
1. Organization and Nature of Business
Lithium
Harvest ApS (the “Company”) was incorporated in Thisted, Denmark on August 24, 2020. The Company is in its early stages of
development since its formation and has not realized any revenues from its planned operations. The Company have developed a new proprietary
technology to extract lithium from oilfield waste water to produce battery grade lithium carbonate and lithium hydroxide, which are the
main ingredients in electric vehicle car batteries and broader battery markets such as green renewable energy.
Note
2. Basis of Presentation
The
Company’s financial statements included herein are prepared under the accrual basis of accounting in accordance with accounting
principles generally accepted in the United States of America.
The
Company has a December 31 year-end.
Functional
and Presentation Currency
The
Company’s foreign operations are measured using the currency of the primary economic environment in which the entity operates (the
“functional currency”). The Company uses the Danish Krone as its functional currency and the U.S. Dollar as its presentation
currency.
Note
3. Going Concern
These
financial statements have been prepared in accordance with generally accepted accounting principles applicable to a going concern, which
assumes that the Company will be able to meet its obligations and continue its operations for next fiscal year. Realization values
may be substantially different from carrying values as shown and these financial statements do not give effect to adjustments that would
be necessary to the carrying values and classification of assets and liabilities should the Company be unable to continue as a going
concern.
The
Company has accumulated a deficit of $224,419 since inception, has yet to achieve profitable operations and further losses are anticipated
in the development of its business, raising substantial doubt about the Company’s ability to continue as a going concern. At December
31, 2022, the Company had a working capital deficit of $221,332. Its ability to continue as a going concern is dependent upon the ability
of the Company to generate profitable operations in the future and/or obtain the necessary financing to meet its obligations and repay
its liabilities arising from normal business operations when they come due. These financial statements do not include any adjustments
to the amounts and classification of assets and liabilities that may be necessary should the Company be unable to continue as a going
concern. There can be no assurance that capital will be available that will be on terms acceptable to the Company. The Company may also
seek to obtain short-term loans from the director of the Company. There are no current arrangements in place for equity funding or short-term
loans.
In
March 2020, the World Health Organization declared COVID-19 a global pandemic. This contagious disease outbreak, which has
continued to spread, and any related adverse public health developments, has adversely affected workforces, economies, and financial
markets globally, potentially leading to an economic downturn. It has also disrupted the normal operations of many businesses, including
the Company’s. This outbreak could decrease spending, adversely affect demand for the Company’s product and harm the Company’s
business and results of operations. It is not possible for the Company to predict the duration or magnitude of the adverse results of
the outbreak and its effects on the Company’s business or results of operations at this time.
Note
4. Summary of Significant Accounting Policies
a.
Use of Estimates and Assumptions
The
preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates
and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the
date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could
differ from those estimates.
Due
to the limited level of operations, the Company has not had to make material assumptions or estimates other than the assumption that
the Company is a going concern.
b.
Foreign Currency Translation
The
functional currency is translated into U.S. dollars for balance sheet accounts using the current exchange rates in effect as of the balance
sheet date and for revenue and expense accounts using a weighted average exchange during the reporting period. Adjustments resulting
from translation are reflected as other accumulated comprehensive gain (loss), a separate component of stockholder’s equity
(deficit).
c.
Fair Value of Financial Instruments
ASC
825, “Disclosures about Fair Value of Financial Instruments”, requires disclosure of fair value information about financial
instruments. ASC 820, “Fair Value Measurements”, defines fair value, establishes a framework for measuring fair value in generally
accepted accounting principles, and expands disclosures about fair value measurements. Fair value estimates discussed herein are based
upon certain market assumptions and pertinent information available to management as of December 31, 2022.
Due
to the effect of COVID-19, certain financial assets and liabilities may no longer have inputs to justify their fair value level classification
in the fair value hierarchy. In these cases, the Company may be required to use different inputs or sources of input to reclassify fair
value measurements. However, COVID-19’s current and foreseeable impact on the Company’s fair value measurement is immaterial
as the fair values of the Company’s financial instruments were assumed to approximate carrying values of on-balance-sheet financial
instruments since they are short term in nature. These financial instruments include cash, accounts payable, and related party loan payable.
d.
Earnings per Share
ASC
260, “Earnings Per Share”, specifies the computation, presentation and disclosure requirements for earnings (loss) per
share for entities with publicly held common stock. The Company has adopted the provisions of ASC 260.
Basic
net loss per share amounts is computed by dividing the net loss by the weighted average number of common shares outstanding. Diluted
earnings per share are the same as basic earnings per share due to the lack of dilutive items in the Company.
e.
Intangible assets
Intangible
assets are non-monetary identifiable assets, controlled by the Company that are expected to produce future economic benefits, based on reasonable
and supportable assumptions about conditions that will exist over the life of the asset. An intangible asset that does not meet these
attributes will be recognized as an expense when it is incurred. Intangible assets that do are capitalized and initially measured at
cost. Those with a determinable life will be amortized on a systematic basis over their future economic life. Those with an indefinite
useful life shall not be amortized until their useful life is determined to be longer indefinite. An intangible asset subject to amortization
shall be periodically reviewed for impairment. A recoverability test will be performed and, if applicable, unscheduled amortization is
considered.
The
Company currently has applied for patents for its proprietary technology in two countries (Denmark and the United States of America)
and is waiting for approval of its applications. The intangible assets that have finite useful lives will be amortized on a straight-line
basis over their useful lives. Amortization will start when the asset is available for use.
f.
Cash and Cash Equivalents
Cash
equivalents consist primarily of highly liquid investments with original maturities of three months or less at the time of acquisition.
Cash and cash equivalents consist of bank accounts and money market funds. Bank accounts are stated at cost, which approximates fair
value, and money market funds are stated at fair value.
g.
Income taxes
The
Company follows the guideline under ASC Topic 740, “Income Taxes”, which requires the recognition of deferred tax assets and liabilities
for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method,
deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities
and their financial reporting amounts at each period end based on enacted tax laws and statutory tax rates, applicable to the periods
in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred
tax assets to the amount expected to be realized. Since the Company is in the developmental stage and has losses, no deferred tax asset
or income taxes have been recorded in the financial statements. There are no uncertain tax positions as of December 31, 2022 and 2021.
h.
Recently Issued Accounting Guidance
The
Company has evaluated all the recent accounting pronouncements through the date the financial statements and believes that none of them
will have a material effect on the Company’s financial statements.
Note
5. Common Stock
On
incorporation, August 24, 2020, the Company issued 50,000 shares for gross proceeds of 50,000 Danish Krone. The value in U.S. dollars at
that time was $7,940.
There
have been no warrants or options issued.
Note
6. Other Receivables, VAT
Accounts
receivable in the amount of $32,180 represent a refund receivable of the Value Added Taxes paid by the Company on its operation expenses.
Accordingly, the current standard VAT rate in Denmark is at 25%.
Note
7. Related Party
During
the year ended December 31, 2022, a director and officer incurred $108,190 in management fees of which $105,934 was outstanding. The
director and officer was owed $40,468 for out of pocket expenses as of December 31, 2022.
Note
8. Income Taxes
Income
tax expense and recovery differs from that which would be expected from applying the effective tax rates to the net loss for
the years ended December 31, 2022 and 2021 for the Company as follows:
| |
December
31, 2022 | | |
December
31, 2021 | |
Net loss | |
$ | (222,944 | ) | |
$ | (1,101 | ) |
| |
| | | |
| | |
Statutory and effective tax rate | |
| 22 | % | |
| 22 | % |
Income tax recovery at the effective
rate | |
| (49,048 | ) | |
| (242 | ) |
Tax benefit deferred | |
| 49,048 | | |
| 242 | |
Income tax expense
(recovery) | |
$ | - | | |
$ | - | |
| |
| December
31, 2022 | | |
| December
31, 2021 | |
Tax losses carried forward | |
$ | 224,419 | | |
$ | 1,475 | |
| |
| | | |
| | |
Statutory and effective tax rate | |
| 22 | % | |
| 22 | % |
Deferred tax asset | |
| 49,372 | | |
| 324 | |
Valuation allowance | |
| (49,372 | ) | |
| (324 | ) |
Net deferred asset | |
$ | - | | |
$ | - | |
Note
9. Commitment and Contingencies
The
Company has no commitments and contingencies liabilities to be disclosed.
Note
10. Legal Matters
The
Company has no known legal issues pending.
Note
11. Subsequent Events
On
February 14, 2023, the Company, all of the shareholders of the Company and Sustainable Projects Group Inc. (“SPGX”)
entered into a Securities Exchange Agreement. Pursuant to the agreement, SPGX acquired all of the outstanding shares of capital
stock of the Company in exchange for issuing to the shareholders of the Company 206,667,233 shares of SPGX’s common stock. In
doing so, the Company became a wholly owned subsidiary of SGPX. As a result of this exchange transaction, a change of control
occurred with respect to the common stock ownership of SPGX. For accounting purposes, the exchange transaction was treated as a
reverse acquisition where the Company was the acquirer.
Subsequent
to December 31, 2022, a director loaned the company USD $2,125 (15,000 DKK).
Exhibit 99.2
UNAUDITED
PRO FORMA CONDENSED COMBINED FINANCIAL INFORMATION
Accounting
for the Reverse Acquisition
The
unaudited pro forma consolidated balance sheet combines the consolidated historical balance sheet of Sustainable Projects Group Inc.
(the “Company”) and the historical balance sheet of Lithium Harvest ApS (“Lithium Harvest”) at December 31,
2022, giving effect to a Securities Exchange Agreement entered into by the Company, Lithium Harvest and all of the shareholders of
Lithium Harvest. Pursuant to the agreement, the Company acquired all of the outstanding shares of capital stock of the Company in
exchange for issuing to the shareholders of Lithium Harvest 206,667,233 shares of the Company’s common stock. In accordance with U.S. generally accepted account principles
(“US GAAP”), the transaction has been calculated using $0.05 per share which provided a fair value of the purchase of
$10,333,362. As the share issuance represents a change of control, and as the Company is a business, the transaction is accounted
for as a reverse acquisition as described below. The Company, as the legal acquirer, becomes the accounting acquiree and Lithium Harvest,
the legal acquiree, becomes the accounting acquirer.
The
pro forma consolidated balance sheet presented herein reflects the effects of the reverse acquisition with Lithium Harvest
(collectively the “Transactions”) as if they had been completed on December 31, 2022. The following unaudited pro forma
statement of operations was the historical statement of operations of Lithium Harvest ApS for the twelve months ended December 31,
2022, after giving effect to the Pro Forma Adjustments, noted below. The historical financial information has been adjusted to give
effect to pro forma events that are directly attributable to the Transactions and factually supportable.
The
following information should be read in conjunction with the pro forma consolidated financial statements.
|
● |
Accompanying
notes to the unaudited pro forma consolidated financial statements |
|
|
|
|
● |
Separate
historical financial statements of Sustainable Projects Group Inc. for the year ended December 31, 2022 included herewith |
|
|
|
|
● |
Separate
historical financial statements of Lithium Harvest ApS for the year ended December 31, 2022 included herewith |
The
unaudited pro forma consolidated financial statements are presented for informational purposes only. The pro forma information is not
necessarily indicative of what the financial position or results of operations actually would have been had the Transactions been completed
at the dates indicated. In addition, the unaudited pro forma consolidated financial statements do not purport to project the future financial
position or operating results of the combined company.
The
unaudited pro forma consolidated financial statements were prepared using the reverse acquisition application method of accounting
as described in ASC 805-40, with Lithium Harvest treated as the acquiror for accounting and financial reporting purposes.
Accordingly, the unaudited pro forma consolidated financial statements are presented as a continuation of Lithium Harvest financial statements with an adjustment to reflect the issued equity capital of the former Sustainable Projects Group Inc., the
legal parent, including the equity issued by the Company to effect the business combination.
Pro
Forma Condensed Combined Statement of Financial Position
Sustainable
Projects Group Inc.
As
of December 31, 2022
|
|
SPGX |
|
|
Lithium |
|
|
Pro
Forma |
|
|
|
|
|
Pro
Forma |
|
|
|
Dec
31, |
|
|
Dec
31, |
|
|
Adjusting |
|
|
Note |
|
|
Consolidated |
|
|
|
2022 |
|
|
2022 |
|
|
Entries |
|
|
2 |
|
|
Dec
31, 2022 |
|
As
of |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
ASSETS |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Current
Assets: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Cash
and cash equivalents |
|
$ |
9,363 |
|
|
$ |
- |
|
|
|
(9,363) |
|
|
(b)
|
|
|
$ |
- |
|
Other
receivables |
|
|
- |
|
|
|
32,180 |
|
|
|
|
|
|
|
|
|
|
32,180 |
|
Prepaid
expenses |
|
|
4,374 |
|
|
|
10,089 |
|
|
|
|
|
|
|
|
|
|
14,463 |
|
|
|
|
13,737 |
|
|
|
42,269 |
|
|
|
|
|
|
|
|
|
|
46,643 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Office
Equipment |
|
|
625 |
|
|
|
- |
|
|
|
|
|
|
|
|
|
|
625 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
TOTAL
ASSETS |
|
$ |
14,362 |
|
|
$ |
42,269 |
|
|
|
|
|
|
|
|
|
$ |
47,268 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
LIABILITIES
AND STOCKHOLDERS’ EQUITY |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
LIABILITIES |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
CURRENT
LIABILITIES: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Accounts
payable and accrued liabilities |
|
$ |
162,067 |
|
|
$ |
117,199 |
|
|
|
|
|
|
|
|
|
$ |
279,266 |
|
Amount
due to directors |
|
|
142,184 |
|
|
|
146,402 |
|
|
|
|
|
|
|
|
|
|
288,586 |
|
Bank
overdraft |
|
|
|
|
|
|
|
|
|
|
152,675 |
|
|
(b) |
|
|
|
152,675 |
|
Convertible
Note |
|
|
125,000 |
|
|
|
- |
|
|
|
(125,000 |
) |
|
(c) |
|
|
|
- |
|
Interest
payable |
|
|
22,297 |
|
|
|
- |
|
|
|
(15,575 |
) |
|
(c) |
|
|
|
6,722 |
|
TOTAL
CURRENT LIABILITIES |
|
|
451,548 |
|
|
|
263,601 |
|
|
|
|
|
|
|
|
|
|
727,249 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
NON-CURRENT
LIABILITIES |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Notes
payable |
|
$ |
50,000 |
|
|
$ |
- |
|
|
|
|
|
|
|
|
|
$ |
50,000 |
|
TOTAL
NON-CURRENT LIABILITIES |
|
|
50,000 |
|
|
|
- |
|
|
|
|
|
|
|
|
|
|
50,000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
TOTAL
LIABILITIES |
|
$ |
501,548 |
|
|
$ |
263,601 |
|
|
|
|
|
|
|
|
|
$ |
777,249 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Commitments
and Contingencies |
|
$ |
- |
|
|
$ |
- |
|
|
|
|
|
|
|
|
|
$ |
- |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
STOCKHOLDERS’
EQUITY |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Common
Stock, Par Value: $0.0001 Authorized 500,000,000 shares Common Stock Issued: 8,725,877 |
|
$ |
872 |
|
|
$ |
7,940 |
|
|
|
20,667
(7,940
7,180 |
)
|
|
(a)
(a)
(c) |
|
|
$ |
28,719 |
|
Additional
Paid in Capital |
|
|
3,112,131 |
|
|
|
- |
|
|
|
(12,727
(162,038
120,371
(3,587,165
529,428 |
)
)
)
|
|
(a)
(b)
(c)
(d)
(e) |
|
|
|
- |
|
Accumulated
Deficit |
|
|
(3,600,189 |
) |
|
|
(224,419 |
) |
|
|
13,024
3,587,165
(529,428 |
) |
|
(c)
(d) |
|
|
|
(753,847 |
) |
Accumulated
other comprehensive income (loss) |
|
|
- |
|
|
|
(4,853 |
) |
|
|
|
|
|
|
|
|
|
(4,853 |
) |
TOTAL
STOCKHOLDERS’ EQUITY |
|
|
(487,186 |
) |
|
|
(221,332 |
) |
|
|
|
|
|
|
|
|
|
(729,981) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
TOTAL
LIABILITIES AND STOCKHOLDERS’ EQUITY |
|
$ |
14,362 |
|
|
$ |
42,269 |
|
|
|
|
|
|
|
|
|
$ |
47,268 |
|
Pro
Forma Condensed Combined Statement of Loss and Comprehensive Loss
For
the Year Ended December 31, 2022
|
|
SPG
|
|
|
Lithium |
|
|
Pro
Forma |
|
|
|
Final |
|
|
|
Dec
31, 2022 |
|
|
Dec
31, 2022 |
|
|
Adjustments |
|
|
|
Dec
31, 2022 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Revenues |
|
$ |
- |
|
|
$ |
- |
|
|
|
|
|
|
$ |
- |
|
Gross
Revenues |
|
|
- |
|
|
|
- |
|
|
|
|
|
|
|
- |
|
Cost
of Goods Sold |
|
|
- |
|
|
|
- |
|
|
|
|
|
|
|
- |
|
Gross
Margin |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Operating
Expenses |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Administrative
and other operating expenses |
|
$ |
14,510 |
|
|
$ |
2,191 |
|
|
|
|
|
|
$ |
16,701 |
|
Depreciation |
|
|
1,667 |
|
|
|
- |
|
|
|
|
|
|
|
1,667 |
|
Loan
Interest expense |
|
|
13,024 |
|
|
|
- |
|
|
(11,274)
31,024 |
|
(c)
(c) |
|
|
32,774 |
|
Management
fees |
|
|
52,500 |
|
|
|
108,191 |
|
|
|
|
|
|
|
160,691 |
|
Professional
fees |
|
|
41,032 |
|
|
|
102,777 |
|
|
|
|
|
|
|
143,809 |
|
Travel
expenses |
|
|
- |
|
|
|
9,785 |
|
|
|
|
|
|
|
9,785 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Loss
from continuing operations |
|
|
(122,733 |
)
|
|
|
(222,944 |
)
|
|
|
|
|
|
|
(365,427 |
)
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Loss
from discontinued operations |
|
|
(57,136 |
) |
|
|
- |
|
|
|
|
|
|
|
(57,136 |
) |
Gain
on deconsolidation |
|
|
50,106 |
|
|
|
- |
|
|
|
|
|
|
|
50,106 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Net
loss and comprehensive loss |
|
$ |
(129,763 |
) |
|
$ |
(222,944 |
) |
|
|
|
|
|
$ |
(372,457 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Net
loss attributed to non-controlling interest on discontinued operations |
|
|
25,711 |
|
|
|
- |
|
|
|
|
|
|
|
25,711 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Net
loss and comprehensive loss Translation |
|
|
- |
|
|
|
(4,585 |
)
|
|
|
|
|
|
|
(4,585 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Net loss and comprehensive loss allocated to shareholders |
|
$ |
(104,052 |
) |
|
$ |
(227,529 |
) |
|
|
|
|
|
$ |
(351,331 |
) |
Notes
to the Unaudited Pro Forma Condensed Combined Financial Information
Note
1 – Description of the Reverse Acquisition and the Basis of Presentation
The
unaudited pro forma consolidated balance sheet combines the consolidated historical balance sheet of Sustainable Projects Group, Inc.
(the “Company”) and the historical balance sheet of Lithium Harvest ApS (“Lithium Harvest”) at December 31, 2022, giving effect to a Securities Exchange Agreement entered into
by the Company, Lithium Harvest and all of the shareholders of Lithium Harvest. Pursuant to the agreement, the Company acquired all of
the outstanding shares of capital stock of the Company in exchange for issuing to the shareholders of Lithium Harvest 206,667,233 shares
of the Company’s common stock. In accordance with U.S. generally accepted account principles (“US GAAP”), the transaction has been
calculated using $0.05 per share which provided a fair value of the purchase of $10,333,362. As the share issuance represents a change
of control, and as the Company is a business, the transaction is accounted for as a reverse acquisition as described below. The Company, as
the legal acquirer, becomes the accounting acquiree and Lithium Harvest, the legal acquiree, becomes the accounting acquirer.
The
pro forma consolidated balance sheet presented herein reflects the effects of the reverse acquisition with Lithium Harvest (collectively the
“Transactions”) as if they had been completed on December 31, 2022. The following unaudited pro forma statement of
operations was the historical statement of operations of Lithium Harvest ApS for the twelve months ended December 31, 2022, after
giving effect to the Pro Forma Adjustments, noted below. The historical financial information has been adjusted to give effect to
pro forma events that are directly attributable to the Transactions and factually supportable.
The
following information should be read in conjunction with the pro forma consolidated financial statements.
|
● |
Accompanying
notes to the unaudited pro forma consolidated financial statements |
|
|
|
|
● |
Separate
historical financial statements of Sustainable Projects Group, Inc. for the year ended December 31, 2022 included herewith |
|
|
|
|
● |
Separate
historical financial statements of Lithium Harvest ApS for the year ended December 31, 2022 included herewith |
The
unaudited pro forma consolidated financial statements are presented for informational purposes only. The pro forma
information is not necessarily indicative of what the financial position or results of operations actually would have been had the Transactions
been completed at the dates indicated. In addition, the unaudited pro forma consolidated financial statements do
not purport to project the future financial position or operating results of the combined company.
The
unaudited pro forma consolidated financial statements were prepared using the reverse acquisition application method
of accounting as described in ASC 805-40, with Lithium Harvest ApS treated as the acquiror for accounting and financial reporting purposes.
Accordingly, the unaudited pro forma consolidated financial statements are presented as a continuation of Lithium
Harvest ApS financial statements with an adjustment to reflect the issued equity capital of the former Sustainable Projects Group Inc.,
the legal parent, including the equity issued by the Company to effect the business combination.
Note
2 – Pro Forma Adjustments
(a) | To
reflect the recapitalization of Lithium Harvest through the issuance of shares of Company
common stock. |
(b) | To
reflect the cash payment of estimated legal, financial advisory,
accounting, printing and other professional fees and expenses incurred in connection
with the Transactions. |
(c) | To
reflect the issuance of Company common stock in exchange for the full amount of the convertible notes held by Kestrel
Flight Fund LLC and the amount due to shareholder, as if the Transactions occurred on December 31, 2022. |
(d) | To
eliminate the accumulated deficit of the Company, the accounting acquiree. |
| |
(e) | The difference of accumulated loss of the Company in additional paid in capital is charged to accumulated losses. |
v3.23.3
Cover - USD ($)
|
12 Months Ended |
|
|
Dec. 31, 2022 |
Mar. 30, 2023 |
Jun. 30, 2022 |
Cover [Abstract] |
|
|
|
Document Type |
10-K/A
|
|
|
Amendment Flag |
true
|
|
|
Amendment Description |
Sustainable
Projects Group Inc. (the “Company”) is filing this Amendment No. 1 on Form 10-K/A (the “Amendment”) to amend
and restate certain items in its Annual Report on Form 10-K for the year ended December
31, 2022, originally filed with the U.S. Securities and Exchange Commission (the “SEC”) on March 31, 2023 (the “Original
Form 10-K”).
|
|
|
Document Annual Report |
true
|
|
|
Document Transition Report |
false
|
|
|
Document Period End Date |
Dec. 31, 2022
|
|
|
Document Fiscal Period Focus |
FY
|
|
|
Document Fiscal Year Focus |
2022
|
|
|
Current Fiscal Year End Date |
--12-31
|
|
|
Entity File Number |
000-54875
|
|
|
Entity Registrant Name |
Sustainable
Projects group inc.
|
|
|
Entity Central Index Key |
0001500305
|
|
|
Entity Tax Identification Number |
81-5445107
|
|
|
Entity Incorporation, State or Country Code |
NV
|
|
|
Entity Address, Address Line One |
Tankedraget
7
|
|
|
Entity Address, Address Line One |
Aalborg
|
|
|
Entity Address, Postal Zip Code |
9000
|
|
|
City Area Code |
305
|
|
|
Local Phone Number |
814-2915
|
|
|
Entity Well-known Seasoned Issuer |
No
|
|
|
Entity Voluntary Filers |
No
|
|
|
Entity Current Reporting Status |
Yes
|
|
|
Entity Interactive Data Current |
Yes
|
|
|
Entity Filer Category |
Non-accelerated Filer
|
|
|
Entity Small Business |
true
|
|
|
Entity Emerging Growth Company |
false
|
|
|
Entity Shell Company |
false
|
|
|
Entity Public Float |
|
|
$ 213,264
|
Entity Common Stock, Shares Outstanding |
|
287,696,813
|
|
Documents Incorporated by Reference [Text Block] |
None
|
|
|
ICFR Auditor Attestation Flag |
false
|
|
|
Document Financial Statement Error Correction [Flag] |
false
|
|
|
Auditor Firm ID |
2769
|
|
|
Auditor Name |
Centurion ZD CPA & Co.
|
|
|
Auditor Location |
Hong
Kong, China
|
|
|
X |
- DefinitionDescription of changes contained within amended document.
+ References
+ Details
Name: |
dei_AmendmentDescription |
Namespace Prefix: |
dei_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionBoolean flag that is true when the XBRL content amends previously-filed or accepted submission.
+ References
+ Details
Name: |
dei_AmendmentFlag |
Namespace Prefix: |
dei_ |
Data Type: |
xbrli:booleanItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionPCAOB issued Audit Firm Identifier
+ ReferencesReference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Form 10-K -Number 249 -Section 310
Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Form 20-F -Number 249 -Section 220 -Subsection f
Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Form 40-F -Number 249 -Section 240 -Subsection f
+ Details
Name: |
dei_AuditorFirmId |
Namespace Prefix: |
dei_ |
Data Type: |
dei:nonemptySequenceNumberItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- ReferencesReference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Form 10-K -Number 249 -Section 310
Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Form 20-F -Number 249 -Section 220 -Subsection f
Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Form 40-F -Number 249 -Section 240 -Subsection f
+ Details
Name: |
dei_AuditorLocation |
Namespace Prefix: |
dei_ |
Data Type: |
dei:internationalNameItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- ReferencesReference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Form 10-K -Number 249 -Section 310
Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Form 20-F -Number 249 -Section 220 -Subsection f
Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Form 40-F -Number 249 -Section 240 -Subsection f
+ Details
Name: |
dei_AuditorName |
Namespace Prefix: |
dei_ |
Data Type: |
dei:internationalNameItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionEnd date of current fiscal year in the format --MM-DD.
+ References
+ Details
Name: |
dei_CurrentFiscalYearEndDate |
Namespace Prefix: |
dei_ |
Data Type: |
xbrli:gMonthDayItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionBoolean flag that is true only for a form used as an annual report.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Form 10-K -Number 249 -Section 310
Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Form 20-F -Number 249 -Section 220 -Subsection f
Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Form 40-F -Number 249 -Section 240 -Subsection f
+ Details
Name: |
dei_DocumentAnnualReport |
Namespace Prefix: |
dei_ |
Data Type: |
xbrli:booleanItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionIndicates whether any of the financial statement period in the filing include a restatement due to error correction.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-K -Number 229 -Section 402 -Subsection w
Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Form 10-K -Number 249 -Section 310
Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Form 20-F -Number 249 -Section 220 -Subsection f
Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Form 40-F -Number 249 -Section 240 -Subsection f
+ Details
Name: |
dei_DocumentFinStmtErrorCorrectionFlag |
Namespace Prefix: |
dei_ |
Data Type: |
xbrli:booleanItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionFiscal period values are FY, Q1, Q2, and Q3. 1st, 2nd and 3rd quarter 10-Q or 10-QT statements have value Q1, Q2, and Q3 respectively, with 10-K, 10-KT or other fiscal year statements having FY.
+ References
+ Details
Name: |
dei_DocumentFiscalPeriodFocus |
Namespace Prefix: |
dei_ |
Data Type: |
dei:fiscalPeriodItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThis is focus fiscal year of the document report in YYYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.
+ References
+ Details
Name: |
dei_DocumentFiscalYearFocus |
Namespace Prefix: |
dei_ |
Data Type: |
xbrli:gYearItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionFor the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period. The format of the date is YYYY-MM-DD.
+ References
+ Details
Name: |
dei_DocumentPeriodEndDate |
Namespace Prefix: |
dei_ |
Data Type: |
xbrli:dateItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionBoolean flag that is true only for a form used as a transition report.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Forms 10-K, 10-Q, 20-F -Number 240 -Section 13 -Subsection a-1
+ Details
Name: |
dei_DocumentTransitionReport |
Namespace Prefix: |
dei_ |
Data Type: |
xbrli:booleanItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThe type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.
+ References
+ Details
Name: |
dei_DocumentType |
Namespace Prefix: |
dei_ |
Data Type: |
dei:submissionTypeItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionDocuments incorporated by reference.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Exchange Act -Number 240 -Section 12 -Subsection b-23
+ Details
Name: |
dei_DocumentsIncorporatedByReferenceTextBlock |
Namespace Prefix: |
dei_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionAddress Line 1 such as Attn, Building Name, Street Name
+ References
+ Details
Name: |
dei_EntityAddressAddressLine1 |
Namespace Prefix: |
dei_ |
Data Type: |
xbrli:normalizedStringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- Definition
+ References
+ Details
Name: |
dei_EntityAddressCityOrTown |
Namespace Prefix: |
dei_ |
Data Type: |
xbrli:normalizedStringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionCode for the postal or zip code
+ References
+ Details
Name: |
dei_EntityAddressPostalZipCode |
Namespace Prefix: |
dei_ |
Data Type: |
xbrli:normalizedStringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionA unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Exchange Act -Number 240 -Section 12 -Subsection b-2
+ Details
Name: |
dei_EntityCentralIndexKey |
Namespace Prefix: |
dei_ |
Data Type: |
dei:centralIndexKeyItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionIndicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument.
+ References
+ Details
Name: |
dei_EntityCommonStockSharesOutstanding |
Namespace Prefix: |
dei_ |
Data Type: |
xbrli:sharesItemType |
Balance Type: |
na |
Period Type: |
instant |
|
X |
- DefinitionIndicate 'Yes' or 'No' whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure.
+ References
+ Details
Name: |
dei_EntityCurrentReportingStatus |
Namespace Prefix: |
dei_ |
Data Type: |
dei:yesNoItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionIndicate if registrant meets the emerging growth company criteria.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Exchange Act -Number 240 -Section 12 -Subsection b-2
+ Details
Name: |
dei_EntityEmergingGrowthCompany |
Namespace Prefix: |
dei_ |
Data Type: |
xbrli:booleanItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionCommission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.
+ References
+ Details
Name: |
dei_EntityFileNumber |
Namespace Prefix: |
dei_ |
Data Type: |
dei:fileNumberItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionIndicate whether the registrant is one of the following: Large Accelerated Filer, Accelerated Filer, Non-accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Exchange Act -Number 240 -Section 12 -Subsection b-2
+ Details
Name: |
dei_EntityFilerCategory |
Namespace Prefix: |
dei_ |
Data Type: |
dei:filerCategoryItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionTwo-character EDGAR code representing the state or country of incorporation.
+ References
+ Details
Name: |
dei_EntityIncorporationStateCountryCode |
Namespace Prefix: |
dei_ |
Data Type: |
dei:edgarStateCountryItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionBoolean flag that is true when the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).
+ ReferencesReference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-T -Number 232 -Section 405
+ Details
Name: |
dei_EntityInteractiveDataCurrent |
Namespace Prefix: |
dei_ |
Data Type: |
dei:yesNoItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThe aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant's most recently completed second fiscal quarter.
+ References
+ Details
Name: |
dei_EntityPublicFloat |
Namespace Prefix: |
dei_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionThe exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Exchange Act -Number 240 -Section 12 -Subsection b-2
+ Details
Name: |
dei_EntityRegistrantName |
Namespace Prefix: |
dei_ |
Data Type: |
xbrli:normalizedStringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionBoolean flag that is true when the registrant is a shell company as defined in Rule 12b-2 of the Exchange Act.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Exchange Act -Number 240 -Section 12 -Subsection b-2
+ Details
Name: |
dei_EntityShellCompany |
Namespace Prefix: |
dei_ |
Data Type: |
xbrli:booleanItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionIndicates that the company is a Smaller Reporting Company (SRC).
+ ReferencesReference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Exchange Act -Number 240 -Section 12 -Subsection b-2
+ Details
Name: |
dei_EntitySmallBusiness |
Namespace Prefix: |
dei_ |
Data Type: |
xbrli:booleanItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThe Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Exchange Act -Number 240 -Section 12 -Subsection b-2
+ Details
Name: |
dei_EntityTaxIdentificationNumber |
Namespace Prefix: |
dei_ |
Data Type: |
dei:employerIdItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionIndicate 'Yes' or 'No' if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.
+ References
+ Details
Name: |
dei_EntityVoluntaryFilers |
Namespace Prefix: |
dei_ |
Data Type: |
dei:yesNoItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionIndicate 'Yes' or 'No' if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Is used on Form Type: 10-K, 10-Q, 8-K, 20-F, 6-K, 10-K/A, 10-Q/A, 20-F/A, 6-K/A, N-CSR, N-Q, N-1A.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Securities Act -Number 230 -Section 405
+ Details
Name: |
dei_EntityWellKnownSeasonedIssuer |
Namespace Prefix: |
dei_ |
Data Type: |
dei:yesNoItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- ReferencesReference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Form 10-K -Number 249 -Section 310
Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Form 20-F -Number 249 -Section 220 -Subsection f
Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Form 40-F -Number 249 -Section 240 -Subsection f
+ Details
Name: |
dei_IcfrAuditorAttestationFlag |
Namespace Prefix: |
dei_ |
Data Type: |
xbrli:booleanItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionLocal phone number for entity.
+ References
+ Details
Name: |
dei_LocalPhoneNumber |
Namespace Prefix: |
dei_ |
Data Type: |
xbrli:normalizedStringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.3
Consolidated Balance Sheets - USD ($)
|
Dec. 31, 2022 |
Dec. 31, 2021 |
Dec. 31, 2020 |
Current Assets: |
|
|
|
Cash and cash equivalents |
$ 9,363
|
$ 55,971
|
|
Prepaid expenses and deposits |
4,374
|
4,242
|
|
Current assets of discontinued operations |
|
53,028
|
|
TOTAL CURRENT ASSETS |
13,737
|
113,241
|
|
Office equipment – Note 4 |
625
|
2,291
|
|
TOTAL ASSETS |
14,362
|
115,532
|
|
CURRENT LIABILITIES: |
|
|
|
Accounts payable and accrued liabilities – Note 6 |
162,067
|
173,067
|
|
Notes payables |
|
50,000
|
|
Convertible note payable – Note 7 |
125,000
|
|
|
Interest payable – Note 7 |
22,297
|
9,273
|
|
Current liabilities of discontinued operations |
|
9,643
|
|
TOTAL CURRENT LIABILITIES |
451,548
|
331,687
|
|
NON-CURRENT LIABILITIES |
|
|
|
Convertible note payable – Note 7 |
50,000
|
100,000
|
|
TOTAL NON-CURRENT LIABILITIES |
50,000
|
100,000
|
|
TOTAL LIABILITIES |
501,548
|
431,687
|
|
STOCKHOLDERS’ DEFICIT |
|
|
|
Common Stock – Note 8 Par Value: $0.0001 Authorized 500,000,000 shares Common Stock Issued: 8,725,877 (Dec 31, 2021 – 8,085,877) |
872
|
808
|
|
Additional Paid in Capital |
3,112,131
|
3,091,097
|
|
Obligation to issue shares – Note 8 |
|
21,098
|
|
Accumulated Deficit |
(3,600,189)
|
(3,496,137)
|
|
Non-controlling interest – Note 10 |
|
66,979
|
|
TOTAL STOCKHOLDERS’ DEFICIT |
(487,186)
|
(316,155)
|
$ 55,068
|
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT |
14,362
|
115,532
|
|
Related Party [Member] |
|
|
|
CURRENT LIABILITIES: |
|
|
|
Amount due to related parties – Note 12 |
$ 142,184
|
$ 89,704
|
|
X |
- DefinitionObligation to issue shares.
+ References
+ Details
Name: |
SPGX_ObligationToIssueShares |
Namespace Prefix: |
SPGX_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionPrepaid expenses and deposits.
+ References
+ Details
Name: |
SPGX_PrepaidExpensesAndDeposits |
Namespace Prefix: |
SPGX_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionSum of the carrying values as of the balance sheet date of obligations incurred through that date and due within one year (or the operating cycle, if longer), including liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received, taxes, interest, rent and utilities, accrued salaries and bonuses, payroll taxes and fringe benefits.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19,20) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionValue received from shareholders in common stock-related transactions that are in excess of par value or stated value and amounts received from other stock-related transactions. Includes only common stock transactions (excludes preferred stock transactions). May be called contributed capital, capital in excess of par, capital surplus, or paid-in capital.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(30)(a)(1)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_AdditionalPaidInCapitalCommonStock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionSum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (bb) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 25 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481231/810-10-45-25
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(g)(1)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 323 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 28 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28
Reference 6: http://www.xbrl.org/2003/role/exampleRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10
Reference 7: http://www.xbrl.org/2003/role/exampleRef -Topic 946 -SubTopic 830 -Name Accounting Standards Codification -Section 55 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480167/946-830-55-12
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(12)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22
Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(8)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(18)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 13: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 14: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 16: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 17: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 18: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 19: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 20: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(B)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 21: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 22: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 23: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481404/852-10-50-7
Reference 24: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 30 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30
Reference 25: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 26: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(11)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1
+ Details
Name: |
us-gaap_Assets |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionSum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (bb) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 25 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481231/810-10-45-25
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(g)(1)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 323 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 28 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28
Reference 6: http://www.xbrl.org/2003/role/exampleRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483467/210-10-45-1
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(9)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 16: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 17: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(B)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 18: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 19: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 20: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481404/852-10-50-7
+ Details
Name: |
us-gaap_AssetsCurrent |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- References
+ Details
Name: |
us-gaap_AssetsCurrentAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionAmount classified as assets attributable to disposal group held for sale or disposed of, expected to be disposed of within one year or the normal operating cycle, if longer.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 10 -SubTopic 20 -Topic 205 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-10
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-7
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5C -Subparagraph (a)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-5C
Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482130/360-10-45-9
Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5B -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-5B
Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482099/360-10-50-3
Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 11 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-11
+ Details
Name: |
us-gaap_AssetsOfDisposalGroupIncludingDiscontinuedOperationCurrent |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionAmount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(1)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483467/210-10-45-1
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-4
+ Details
Name: |
us-gaap_CashAndCashEquivalentsAtCarryingValue |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionAggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(22)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_CommonStockValue |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionCarrying value as of the balance sheet date of long-term debt (with maturities initially due after one year or beyond the operating cycle if longer) identified as Convertible Notes Payable, excluding current portion. Convertible Notes Payable is a written promise to pay a note which can be exchanged for a specified amount of another, related security, at the option of the issuer and the holder.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.22) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_ConvertibleLongTermNotesPayable |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionCarrying value as of the balance sheet date of the portion of long-term debt due within one year or the operating cycle if longer identified as Convertible Notes Payable. Convertible Notes Payable is a written promise to pay a note which can be exchanged for a specified amount of another, related security, at the option of the issuer and the holder.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.20) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_ConvertibleNotesPayableCurrent |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionCarrying value as of the balance sheet date of [accrued] interest payable on all forms of debt, including trade payables, that has been incurred and is unpaid. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.20) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_InterestPayableCurrent |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionSum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 25 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481231/810-10-45-25
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (bb) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(g)(1)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 323 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 28 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28
Reference 7: http://www.xbrl.org/2003/role/exampleRef -Topic 946 -SubTopic 830 -Name Accounting Standards Codification -Section 55 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480167/946-830-55-12
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(14)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 16: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(B)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 17: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 18: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 19: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481404/852-10-50-7
Reference 20: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481404/852-10-50-7
Reference 21: http://www.xbrl.org/2003/role/exampleRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 30 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30
Reference 22: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19-26) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_Liabilities |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionAmount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(25)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1
Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(g)(1)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1
Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 323 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3
Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 28 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28
Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(23)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1
Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(32)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_LiabilitiesAndStockholdersEquity |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionTotal obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 25 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481231/810-10-45-25
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (bb) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(g)(1)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 323 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 28 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28
Reference 7: http://www.xbrl.org/2003/role/exampleRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483467/210-10-45-5
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 16: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(B)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 17: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 18: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 19: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481404/852-10-50-7
Reference 20: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481404/852-10-50-7
Reference 21: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.21) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_LiabilitiesCurrent |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- References
+ Details
Name: |
us-gaap_LiabilitiesCurrentAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionAmount of obligation due after one year or beyond the normal operating cycle, if longer.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(22)) -SubTopic 10 -Topic 210 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 25 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481231/810-10-45-25
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (bb) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(g)(1)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 323 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 28 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(B)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 16: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 17: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 18: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481404/852-10-50-7
Reference 19: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481404/852-10-50-7
Reference 20: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(23)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
Reference 21: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 201.5-02(24)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
Reference 22: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 201.5-02(25)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
Reference 23: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 201.5-02(26)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_LiabilitiesNoncurrent |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- References
+ Details
Name: |
us-gaap_LiabilitiesNoncurrentAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionAmount classified as liabilities attributable to disposal group held for sale or disposed of, expected to be disposed of within one year or the normal operating cycle, if longer.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 10 -SubTopic 20 -Topic 205 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-10
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-7
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5C -Subparagraph (a)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-5C
Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482130/360-10-45-9
Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5B -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-5B
Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482099/360-10-50-3
Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 11 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-11
+ Details
Name: |
us-gaap_LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationCurrent |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionAmount before accumulated depreciation of tangible personal property used to produce goods and services, including, but is not limited to, tools, dies and molds, computer and office equipment.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482099/360-10-50-1
+ Details
Name: |
us-gaap_MachineryAndEquipmentGross |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionAmount of equity (deficit) attributable to noncontrolling interest. Excludes temporary equity.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(g)(1)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 323 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 28 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(24)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(19)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 12: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(22)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1
Reference 13: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.31) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_MinorityInterest |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionSum of the carrying values as of the balance sheet date of the portions of long-term notes payable due within one year or the operating cycle if longer.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19,20) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_NotesPayableCurrent |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionAmount of liabilities classified as other, due within one year or the normal operating cycle, if longer.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.20) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_OtherLiabilitiesCurrent |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionAmount of accumulated undistributed earnings (deficit).
+ ReferencesReference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (g)(2)(i) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (h)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 11 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480990/946-20-50-11
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(23)(a)(4)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(17)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1
Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1
Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(30)(a)(3)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_RetainedEarningsAccumulatedDeficit |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionAmount of equity (deficit) attributable to parent and noncontrolling interest. Excludes temporary equity.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 24 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483421/250-10-45-24
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 23 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483421/250-10-45-23
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 5 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483421/250-10-45-5
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 5 -Subparagraph (c)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479654/326-10-65-5
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 20 -Name Accounting Standards Codification -Section 65 -Paragraph 6 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480528/815-20-65-6
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 20 -Name Accounting Standards Codification -Section 65 -Paragraph 6 -Subparagraph (h)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480528/815-20-65-6
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 20 -Name Accounting Standards Codification -Section 65 -Paragraph 6 -Subparagraph (h)(1)(i) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480528/815-20-65-6
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 20 -Name Accounting Standards Codification -Section 65 -Paragraph 6 -Subparagraph (h)(1)(iii) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480528/815-20-65-6
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 20 -Name Accounting Standards Codification -Section 65 -Paragraph 6 -Subparagraph (h)(1)(iv) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480528/815-20-65-6
Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 20 -Name Accounting Standards Codification -Section 65 -Paragraph 6 -Subparagraph (i)(3) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480528/815-20-65-6
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 848 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (a)(3)(iii)(03) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483550/848-10-65-2
Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 105 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 6 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479343/105-10-65-6
Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 105 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 6 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479343/105-10-65-6
Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (f)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2
Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (f)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2
Reference 16: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 8 -Subparagraph (d)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482615/740-10-65-8
Reference 17: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 8 -Subparagraph (d)(3) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482615/740-10-65-8
Reference 18: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 4 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479654/326-10-65-4
Reference 19: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 15 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480336/718-10-65-15
Reference 20: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 15 -Subparagraph (f)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480336/718-10-65-15
Reference 21: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 15 -Subparagraph (f)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480336/718-10-65-15
Reference 22: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b)(3) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-1
Reference 23: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 1 -Subparagraph (e)(3) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1
Reference 24: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-7
Reference 25: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482765/220-10-50-5
Reference 26: http://www.xbrl.org/2003/role/disclosureRef -Topic 830 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481674/830-30-50-1
Reference 27: http://www.xbrl.org/2003/role/disclosureRef -Topic 830 -SubTopic 30 -Name Accounting Standards Codification -Section 45 -Paragraph 17 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481694/830-30-45-17
Reference 28: http://www.xbrl.org/2003/role/disclosureRef -Topic 830 -SubTopic 30 -Name Accounting Standards Codification -Section 45 -Paragraph 20 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481694/830-30-45-20
Reference 29: http://www.xbrl.org/2003/role/exampleRef -Topic 946 -SubTopic 830 -Name Accounting Standards Codification -Section 55 -Paragraph 11 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480167/946-830-55-11
Reference 30: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 205 -Name Accounting Standards Codification -Section 45 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480767/946-205-45-3
Reference 31: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 505 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481004/946-505-50-3
Reference 32: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(19)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1
Reference 33: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.6-05(4)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-2
Reference 34: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-09(4)(b)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3
Reference 35: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-09(6)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3
Reference 36: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-09(7)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3
Reference 37: http://www.xbrl.org/2003/role/disclosureRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1
Reference 38: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(g)(1)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1
Reference 39: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 323 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3
Reference 40: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 28 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28
Reference 41: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 45 -Paragraph 15 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481231/810-10-45-15
Reference 42: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 45 -Paragraph 16 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481231/810-10-45-16
Reference 43: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 55 -Paragraph 4I -Publisher FASB -URI https://asc.fasb.org//1943274/2147481175/810-10-55-4I
+ Details
Name: |
us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- References
+ Details
Name: |
us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.3
Consolidated Balance Sheets (Parenthetical) - $ / shares
|
Dec. 31, 2022 |
Dec. 31, 2021 |
Statement of Financial Position [Abstract] |
|
|
Common stock, par value |
$ 0.0001
|
$ 0.0001
|
Common stock, shares authorized |
500,000,000
|
500,000,000
|
Common stock, shares issued |
8,725,877
|
8,085,877
|
X |
- DefinitionFace amount or stated value per share of common stock.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_CommonStockParOrStatedValuePerShare |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:perShareItemType |
Balance Type: |
na |
Period Type: |
instant |
|
X |
- DefinitionThe maximum number of common shares permitted to be issued by an entity's charter and bylaws.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(16)(a)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_CommonStockSharesAuthorized |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:sharesItemType |
Balance Type: |
na |
Period Type: |
instant |
|
X |
- DefinitionTotal number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_CommonStockSharesIssued |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:sharesItemType |
Balance Type: |
na |
Period Type: |
instant |
|
X |
- References
+ Details
Name: |
us-gaap_StatementOfFinancialPositionAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.3
Consolidated Statements of Operations and Comprehensive Loss - USD ($)
|
12 Months Ended |
Dec. 31, 2022 |
Dec. 31, 2021 |
Revenues |
|
|
Gross Revenues |
|
$ 233
|
Cost of Goods Sold |
|
(74)
|
Gross Margin |
|
159
|
Operating Expenses |
|
|
Administrative and other operating expenses |
14,510
|
17,828
|
Depreciation |
1,667
|
29,348
|
Management fees |
52,500
|
36,000
|
Professional fees |
41,032
|
48,818
|
Impairment of intellectual properties |
|
91,125
|
Impairment of goodwill |
|
156,752
|
Impairment of trademark |
|
593
|
Total Operating Expenses |
109,709
|
380,464
|
Operating loss before other items |
(109,709)
|
(380,305)
|
Interest expense |
(13,024)
|
(6,265)
|
Loss from continuing operations |
(122,733)
|
(386,570)
|
Loss from discontinued operations (Note 11) |
(57,136)
|
(16,251)
|
Gain on deconsolidation (Note 11) |
50,106
|
|
Net loss |
(129,763)
|
(402,821)
|
Net loss attributed to non-controlling interest on discontinued operations |
25,711
|
7,313
|
Net loss and comprehensive loss |
(104,052)
|
(395,508)
|
Net loss and comprehensive loss attributed to shareholders |
$ (104,052)
|
$ (395,508)
|
Loss per share of common stock (Basic and diluted) |
|
|
Continuing operations Basic |
$ (0.014)
|
$ (0.049)
|
Continuing operations Diluted |
(0.014)
|
(0.049)
|
Discontinued operations Basic |
(0.007)
|
(0.002)
|
Discontinued operations Diluted |
$ (0.007)
|
$ (0.002)
|
Weighted average no. of shares of common stock |
|
|
Basic |
8,596,124
|
7,833,548
|
Diluted |
8,596,124
|
7,833,548
|
X |
- DefinitionDeconsolidation gain or losses amount.
+ References
+ Details
Name: |
SPGX_DeconsolidationGainOrLossesAmount |
Namespace Prefix: |
SPGX_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionGoodwill impairment loss including trademark.
+ References
+ Details
Name: |
SPGX_GoodwillImpairmentLossIncludingTrademark |
Namespace Prefix: |
SPGX_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionImpairment of intellectual properties.
+ References
+ Details
Name: |
SPGX_ImpairmentOfIntellectualProperties |
Namespace Prefix: |
SPGX_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionThe aggregate costs related to goods produced and sold and services rendered by an entity during the reporting period. This excludes costs incurred during the reporting period related to financial services rendered and other revenue generating activities.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 924 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 11.L) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479941/924-10-S99-1
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.2(a),(d)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2
+ Details
Name: |
us-gaap_CostOfGoodsAndServicesSold |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionThe amount of expense recognized in the current period that reflects the allocation of the cost of tangible assets over the assets' useful lives. Includes production and non-production related depreciation.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (b) -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482099/360-10-50-1
+ Details
Name: |
us-gaap_Depreciation |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- References
+ Details
Name: |
us-gaap_EarningsPerShareBasicAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionAmount of loss from the write-down of an asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (b) -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28
Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 24 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482548/350-20-55-24
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-2
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482598/350-20-45-2
+ Details
Name: |
us-gaap_GoodwillImpairmentLoss |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionAggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(g)(1)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 323 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 28 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(B)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 30 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30
Reference 16: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 17: http://www.xbrl.org/2003/role/exampleRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 31 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31
Reference 18: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 19: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.1,2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2
+ Details
Name: |
us-gaap_GrossProfit |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionAmount after tax of income (loss) from continuing operations attributable to the parent.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-3
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-4
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 60B -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B
Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28
Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 45 -Paragraph 18 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481231/810-10-45-18
Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.13) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2
+ Details
Name: |
us-gaap_IncomeLossFromContinuingOperations |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionAmount after tax of income (loss) from continuing operations including portion attributable to the noncontrolling interest.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 19 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481231/810-10-45-19
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(g)(1)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 323 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 28 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-1
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 1 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(11)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 16: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(B)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 17: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 18: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 19: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 30 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30
Reference 20: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 21: http://www.xbrl.org/2003/role/exampleRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 31 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31
Reference 22: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
+ Details
Name: |
us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionThe amount of net income (loss) from continuing operations per each share of common stock or unit outstanding during the reporting period.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-3
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-1
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 1 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-2
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 60B -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-4
Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(23)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1
Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(25)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(27)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1
Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-7
Reference 13: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-03(13)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-1
Reference 14: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(20)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1
Reference 15: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1
+ Details
Name: |
us-gaap_IncomeLossFromContinuingOperationsPerBasicShare |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:perShareItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThe amount of net income (loss) derived from continuing operations during the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-3
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-1
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 1 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-2
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 60B -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-4
Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(23)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1
Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(25)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2
Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(27)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1
Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-7
Reference 14: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-03(13)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-1
+ Details
Name: |
us-gaap_IncomeLossFromContinuingOperationsPerDilutedShare |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:perShareItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionAmount after tax of income (loss) from a discontinued operation including the portion attributable to the noncontrolling interest. Includes, but is not limited to, the income (loss) from operations during the phase-out period, gain (loss) on disposal, gain (loss) for reversal of write-down (write-down) to fair value, less cost to sell, and adjustments to a prior period gain (loss) on disposal.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(12)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 270 -Name Accounting Standards Codification -Section 45 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482551/740-270-45-3
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-7
Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 3A -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-3A
Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5C -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-5C
Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 3B -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-3B
Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-4
Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-1
Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-3
+ Details
Name: |
us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTax |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionAmount after tax of income (loss) from a discontinued operation attributable to the noncontrolling interest. Includes, but is not limited to, the income (loss) from operations during the phase-out period, gain (loss) on disposal, gain (loss) for reversal of write-down (write-down) to fair value, less cost to sell, and adjustments to a prior period gain (loss) on disposal.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 19 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481231/810-10-45-19
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 3A -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-3A
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5B -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-5B
Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5C -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-5C
Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 3B -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-3B
Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-4
Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-1
Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-3
Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 45 -Paragraph 15 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481231/810-10-45-15
+ Details
Name: |
us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTaxAttributableToNoncontrollingInterest |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionPer basic share amount, after tax, of income (loss) from the day-to-day business activities of the discontinued operation and gain (loss) from the disposal of the discontinued operation.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-3
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 60B -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B
Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(23)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(25)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2
Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(27)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-7
Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(14)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2
+ Details
Name: |
us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:perShareItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionPer diluted share amount, after tax, of income (loss) from the day-to-day business activities of the discontinued operation and gain (loss) from the disposal of the discontinued operation.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-3
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 60B -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-7
Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 5 -Subparagraph (SAB Topic 5.E) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479836/810-10-S99-5
+ Details
Name: |
us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTaxPerDilutedShare |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:perShareItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionAmount of the cost of borrowed funds accounted for as interest expense.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 946 -SubTopic 830 -Name Accounting Standards Codification -Section 55 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480167/946-830-55-10
Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section 45 -Paragraph 3 -Subparagraph (i) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483581/946-220-45-3
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-07(3)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22
Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 835 -SubTopic 30 -Section 45 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482925/835-30-45-3
Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04.9) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (210.5-03(11)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 835 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483013/835-20-50-1
+ Details
Name: |
us-gaap_InterestExpense |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionAmount of expense for investment management fee, including, but not limited to, expense in connection with research, selection, supervision, and custody of investment.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 946 -SubTopic 830 -Name Accounting Standards Codification -Section 55 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480167/946-830-55-10
Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section 45 -Paragraph 3 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483581/946-220-45-3
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-07(2)(a)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1
Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483326/850-10-50-1
+ Details
Name: |
us-gaap_ManagementFeeExpense |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionAmount, after deduction of tax, noncontrolling interests, dividends on preferred stock and participating securities; of income (loss) available to common shareholders.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-3
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-4
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 5 -Subparagraph (SAB Topic 6.B) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-5
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 30 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-10
Reference 11: http://www.xbrl.org/2003/role/exampleRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 31 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31
Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 11 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-11
Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 60B -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B
+ Details
Name: |
us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionGenerally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense.
+ References
+ Details
Name: |
us-gaap_OperatingExpenses |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- References
+ Details
Name: |
us-gaap_OperatingExpensesAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThe net result for the period of deducting operating expenses from operating revenues.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 30 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 4: http://www.xbrl.org/2003/role/exampleRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 31 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
+ Details
Name: |
us-gaap_OperatingIncomeLoss |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionAmount of general and administrative expense classified as other.
+ ReferencesReference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-07(2)(b)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.4) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2
+ Details
Name: |
us-gaap_OtherGeneralAndAdministrativeExpense |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionA fee charged for services from professionals such as doctors, lawyers and accountants. The term is often expanded to include other professions, for example, pharmacists charging to maintain a medicinal profile of a client or customer.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 946 -SubTopic 830 -Name Accounting Standards Codification -Section 55 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480167/946-830-55-10
Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section 45 -Paragraph 3 -Subparagraph (k) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483581/946-220-45-3
Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-07(2)(b)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1
+ Details
Name: |
us-gaap_ProfessionalFees |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionThe consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(g)(1)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 323 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 28 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-1
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 1 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-8
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-9
Reference 8: http://www.xbrl.org/2003/role/exampleRef -Topic 946 -SubTopic 830 -Name Accounting Standards Codification -Section 55 -Paragraph 11 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480167/946-830-55-11
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 205 -Name Accounting Standards Codification -Section 45 -Paragraph 3 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480767/946-205-45-3
Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section 45 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483581/946-220-45-7
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(16)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1
Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22
Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-07(9)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1
Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-09(1)(d)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3
Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 19 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481231/810-10-45-19
Reference 16: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482765/220-10-50-6
Reference 17: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 18: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 19: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 20: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 21: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 22: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 23: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 24: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(B)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 25: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 26: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 27: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 30 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30
Reference 28: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 29: http://www.xbrl.org/2003/role/exampleRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 31 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31
Reference 30: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 31: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 235 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-05(b)(2)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479557/942-235-S99-1
Reference 32: http://www.xbrl.org/2003/role/disclosureRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-7
Reference 33: http://www.xbrl.org/2003/role/exampleRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 4J -Publisher FASB -URI https://asc.fasb.org//1943274/2147481175/810-10-55-4J
Reference 34: http://www.xbrl.org/2003/role/exampleRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 4K -Publisher FASB -URI https://asc.fasb.org//1943274/2147481175/810-10-55-4K
Reference 35: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1A -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1A
Reference 36: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1B -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1B
Reference 37: http://www.xbrl.org/2003/role/disclosureRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-2
Reference 38: http://www.xbrl.org/2003/role/disclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1A -Subparagraph (a)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-1A
Reference 39: http://www.xbrl.org/2003/role/disclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1A -Subparagraph (c)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-1A
+ Details
Name: |
us-gaap_ProfitLoss |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionAmount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 924 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 11.L) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479941/924-10-S99-1
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-5
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 30 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 42 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-42
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 40 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-40
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 41 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-41
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-4
+ Details
Name: |
us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- References
+ Details
Name: |
us-gaap_RevenuesAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThe average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 16 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-16
+ Details
Name: |
us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:sharesItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- References
+ Details
Name: |
us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionNumber of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-10
+ Details
Name: |
us-gaap_WeightedAverageNumberOfSharesOutstandingBasic |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:sharesItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.3
Consolidated Statements of Stockholders' Equity (Deficit) - USD ($)
|
Common Stock [Member] |
Additional Paid-in Capital [Member] |
Shares To Be Issued [Member] |
Retained Earnings [Member] |
Noncontrolling Interest [Member] |
Total |
Balance at Dec. 31, 2020 |
$ 778
|
$ 3,080,627
|
|
$ (3,100,629)
|
$ 74,292
|
$ 55,068
|
Balance, shares at Dec. 31, 2020 |
7,785,877
|
|
|
|
|
|
Shares for debt at $0.033 per share |
|
|
21,098
|
|
|
21,098
|
Shares issued at $0.033, shares |
640,000
|
|
|
|
|
|
Net loss and comprehensive loss |
|
|
|
(395,508)
|
(7,313)
|
(402,821)
|
Shares for services at $0.035 per share |
|
|
10,500
|
|
|
10,500
|
Shares issued for services at $0.035 |
$ 30
|
10,470
|
(10,500)
|
|
|
|
Shares issued for services, shares |
300,000
|
|
|
|
|
|
Balance at Dec. 31, 2021 |
$ 808
|
3,091,097
|
21,098
|
(3,496,137)
|
66,979
|
(316,155)
|
Balance, shares at Dec. 31, 2021 |
8,085,877
|
|
|
|
|
|
Shares for debt at $0.033 per share |
$ 64
|
21,034
|
(21,098)
|
|
|
|
Shares issued at $0.033, shares |
640,000
|
|
|
|
|
|
Deconsolidation of NCI |
|
|
|
|
(41,268)
|
(41,268)
|
Net loss and comprehensive loss |
|
|
|
(104,052)
|
(25,711)
|
(129,763)
|
Balance at Dec. 31, 2022 |
$ 872
|
$ 3,112,131
|
|
$ (3,600,189)
|
|
$ (487,186)
|
Balance, shares at Dec. 31, 2022 |
8,725,877
|
|
|
|
|
|
X |
- DefinitionNet loss and comprehensive loss.
+ References
+ Details
Name: |
SPGX_NetLossAndComprehensiveLoss |
Namespace Prefix: |
SPGX_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionStock issued during period value deconsolidation of NCI.
+ References
+ Details
Name: |
SPGX_StockIssuedDuringPeriodValueDeconsolidationOfNci |
Namespace Prefix: |
SPGX_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionStock issued during period value shares for services.
+ References
+ Details
Name: |
SPGX_StockIssuedDuringPeriodValueSharesForServices |
Namespace Prefix: |
SPGX_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionNumber of shares issued which are neither cancelled nor held in the treasury.
+ References
+ Details
Name: |
us-gaap_SharesOutstanding |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:sharesItemType |
Balance Type: |
na |
Period Type: |
instant |
|
X |
- DefinitionNumber of shares issued during the period as a result of the conversion of convertible securities.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -SubTopic 10 -Topic 505 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-2
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1E -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1E
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1
Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-3
Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.29-30) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:sharesItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionNumber of shares issued in lieu of cash for services contributed to the entity. Number of shares includes, but is not limited to, shares issued for services contributed by vendors and founders.
+ References
+ Details
Name: |
us-gaap_StockIssuedDuringPeriodSharesIssuedForServices |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:sharesItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThe gross value of stock issued during the period upon the conversion of convertible securities.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -SubTopic 10 -Topic 505 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-2
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.29-31) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionValue of stock issued in lieu of cash for services contributed to the entity. Value of the stock issued includes, but is not limited to, services contributed by vendors and founders.
+ References
+ Details
Name: |
us-gaap_StockIssuedDuringPeriodValueIssuedForServices |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionAmount of equity (deficit) attributable to parent and noncontrolling interest. Excludes temporary equity.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 24 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483421/250-10-45-24
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 23 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483421/250-10-45-23
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 5 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483421/250-10-45-5
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 5 -Subparagraph (c)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479654/326-10-65-5
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 20 -Name Accounting Standards Codification -Section 65 -Paragraph 6 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480528/815-20-65-6
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 20 -Name Accounting Standards Codification -Section 65 -Paragraph 6 -Subparagraph (h)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480528/815-20-65-6
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 20 -Name Accounting Standards Codification -Section 65 -Paragraph 6 -Subparagraph (h)(1)(i) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480528/815-20-65-6
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 20 -Name Accounting Standards Codification -Section 65 -Paragraph 6 -Subparagraph (h)(1)(iii) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480528/815-20-65-6
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 20 -Name Accounting Standards Codification -Section 65 -Paragraph 6 -Subparagraph (h)(1)(iv) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480528/815-20-65-6
Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 20 -Name Accounting Standards Codification -Section 65 -Paragraph 6 -Subparagraph (i)(3) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480528/815-20-65-6
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 848 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (a)(3)(iii)(03) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483550/848-10-65-2
Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 105 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 6 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479343/105-10-65-6
Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 105 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 6 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479343/105-10-65-6
Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (f)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2
Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (f)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2
Reference 16: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 8 -Subparagraph (d)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482615/740-10-65-8
Reference 17: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 8 -Subparagraph (d)(3) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482615/740-10-65-8
Reference 18: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 4 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479654/326-10-65-4
Reference 19: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 15 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480336/718-10-65-15
Reference 20: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 15 -Subparagraph (f)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480336/718-10-65-15
Reference 21: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 15 -Subparagraph (f)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480336/718-10-65-15
Reference 22: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b)(3) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-1
Reference 23: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 1 -Subparagraph (e)(3) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1
Reference 24: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-7
Reference 25: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482765/220-10-50-5
Reference 26: http://www.xbrl.org/2003/role/disclosureRef -Topic 830 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481674/830-30-50-1
Reference 27: http://www.xbrl.org/2003/role/disclosureRef -Topic 830 -SubTopic 30 -Name Accounting Standards Codification -Section 45 -Paragraph 17 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481694/830-30-45-17
Reference 28: http://www.xbrl.org/2003/role/disclosureRef -Topic 830 -SubTopic 30 -Name Accounting Standards Codification -Section 45 -Paragraph 20 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481694/830-30-45-20
Reference 29: http://www.xbrl.org/2003/role/exampleRef -Topic 946 -SubTopic 830 -Name Accounting Standards Codification -Section 55 -Paragraph 11 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480167/946-830-55-11
Reference 30: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 205 -Name Accounting Standards Codification -Section 45 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480767/946-205-45-3
Reference 31: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 505 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481004/946-505-50-3
Reference 32: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(19)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1
Reference 33: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.6-05(4)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-2
Reference 34: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-09(4)(b)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3
Reference 35: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-09(6)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3
Reference 36: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-09(7)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3
Reference 37: http://www.xbrl.org/2003/role/disclosureRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1
Reference 38: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(g)(1)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1
Reference 39: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 323 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3
Reference 40: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 28 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28
Reference 41: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 45 -Paragraph 15 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481231/810-10-45-15
Reference 42: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 45 -Paragraph 16 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481231/810-10-45-16
Reference 43: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 55 -Paragraph 4I -Publisher FASB -URI https://asc.fasb.org//1943274/2147481175/810-10-55-4I
+ Details
Name: |
us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
v3.23.3
X |
- DefinitionPer share or per unit amount of equity securities issued.
+ References
+ Details
Name: |
us-gaap_SharesIssuedPricePerShare |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:perShareItemType |
Balance Type: |
na |
Period Type: |
instant |
|
X |
- Details
Name: |
us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
X |
- Details
Name: |
us-gaap_StatementEquityComponentsAxis=SPGX_CommonStockOneMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
X |
- Details
Name: |
us-gaap_StatementEquityComponentsAxis=SPGX_CommonStockTwoMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
v3.23.3
Consolidated Statements of Cash Flows - USD ($)
|
12 Months Ended |
Dec. 31, 2022 |
Dec. 31, 2021 |
Cash Flows from operating activities: |
|
|
Net loss |
$ (129,763)
|
$ (402,821)
|
Loss from discontinued operations (Note 11) |
57,136
|
16,251
|
Loss from continuing operations |
(72,627)
|
(386,570)
|
Adjustments to reconcile net loss to net cash used in operating activities: |
|
|
Depreciation |
1,667
|
29,581
|
Gain on deconsolidation |
(50,106)
|
|
Shares issued for services |
|
10,500
|
Impairment of intellectual property |
|
91,125
|
Impairment of goodwill |
|
156,752
|
Impairment of trademark |
|
593
|
Changes in current assets and liabilities |
|
|
Prepaid expenses |
(132)
|
4,380
|
Inventory |
|
11,970
|
Interest payable |
13,024
|
6,265
|
Accounts payable and accrued expenses |
(11,000)
|
45,161
|
Amount due to related parties |
52,480
|
1,200
|
From continuing operations |
(66,694)
|
(29,043)
|
From discontinued operations |
(4,914)
|
(16,251)
|
Net cash provided by (used in) operating activities |
(71,608)
|
(45,294)
|
Cash Flows from investing activities: |
|
|
Intangible assets |
|
|
Net cash used in investing activities |
|
|
Cash Flows from financing activities: |
|
|
Cash received on convertible note converted |
25,000
|
100,000
|
Net cash provided by financing activities |
25,000
|
100,000
|
Net (decrease) increase in cash and cash equivalents |
(46,608)
|
54,706
|
Cash and cash equivalents at beginning of period |
55,971
|
1,265
|
Cash and cash equivalents at end of period |
9,363
|
55,971
|
Cash paid for: |
|
|
Interest |
|
|
Taxes |
|
|
X |
- DefinitionGoodwill impairment loss including trademark.
+ References
+ Details
Name: |
SPGX_GoodwillImpairmentLossIncludingTrademark |
Namespace Prefix: |
SPGX_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionImpairment of intellectual properties.
+ References
+ Details
Name: |
SPGX_ImpairmentOfIntellectualProperties |
Namespace Prefix: |
SPGX_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionLoss from continuing operations.
+ References
+ Details
Name: |
SPGX_LossFromContinuingOperations |
Namespace Prefix: |
SPGX_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionLoss from discontinued operations net of tax.
+ References
+ Details
Name: |
SPGX_LossFromDiscontinuedOperationsNetOfTax |
Namespace Prefix: |
SPGX_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- References
+ Details
Name: |
us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionAmount of cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; including, but not limited to, disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482913/230-10-50-8
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 24 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-4
+ Details
Name: |
us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionAmount of increase (decrease) in cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; excluding effect from exchange rate change. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 24 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 1 -SubTopic 230 -Topic 830 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481877/830-230-45-1
+ Details
Name: |
us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionAmount of cash inflow (outflow) of operating activities of discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 24 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5B -Subparagraph (c)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-5B
+ Details
Name: |
us-gaap_CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionAmount of gain (loss) from deconsolidation of subsidiary and derecognition of group of assets constituting transfer of business or nonprofit activity, excluding conveyance of oil and gas mineral rights and transfer of good or service in contract with customer.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 1B -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-1B
+ Details
Name: |
us-gaap_DeconsolidationGainOrLossAmount |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionThe aggregate expense recognized in the current period that allocates the cost of tangible assets, intangible assets, or depleting assets to periods that benefit from use of the assets.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (b) -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22
+ Details
Name: |
us-gaap_DepreciationDepletionAndAmortization |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionAmount of loss from the write-down of an asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (b) -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28
Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 24 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482548/350-20-55-24
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-2
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482598/350-20-45-2
+ Details
Name: |
us-gaap_GoodwillImpairmentLoss |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionThe increase (decrease) during the reporting period in the amounts payable to vendors for goods and services received and the amount of obligations and expenses incurred but not paid.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (a) -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28
+ Details
Name: |
us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionThe increase (decrease) during the reporting period in interest payable, which represents the amount owed to note holders, bond holders, and other parties for interest earned on loans or credit extended to the reporting entity.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (a) -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28
+ Details
Name: |
us-gaap_IncreaseDecreaseInInterestPayableNet |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionThe increase (decrease) during the reporting period in the aggregate value of all inventory held by the reporting entity, associated with underlying transactions that are classified as operating activities.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (a) -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28
+ Details
Name: |
us-gaap_IncreaseDecreaseInInventories |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- References
+ Details
Name: |
us-gaap_IncreaseDecreaseInOperatingCapitalAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThe increase (decrease) during the reporting period in the amount of outstanding money paid in advance for goods or services that bring economic benefits for future periods.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (a) -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28
+ Details
Name: |
us-gaap_IncreaseDecreaseInPrepaidExpense |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionAmount of cash paid for interest, excluding capitalized interest, classified as operating activity. Includes, but is not limited to, payment to settle zero-coupon bond for accreted interest of debt discount and debt instrument with insignificant coupon interest rate in relation to effective interest rate of borrowing attributable to accreted interest of debt discount.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 17 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-17
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 25 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-25
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482913/230-10-50-2
+ Details
Name: |
us-gaap_InterestPaidNet |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionFair value of share-based compensation granted to nonemployees as payment for services rendered or acknowledged claims.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (b) -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28
+ Details
Name: |
us-gaap_IssuanceOfStockAndWarrantsForServicesOrClaims |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionAmount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 24 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24
+ Details
Name: |
us-gaap_NetCashProvidedByUsedInFinancingActivities |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- References
+ Details
Name: |
us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionAmount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 24 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24
+ Details
Name: |
us-gaap_NetCashProvidedByUsedInInvestingActivities |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- References
+ Details
Name: |
us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionAmount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 24 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 25 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-25
+ Details
Name: |
us-gaap_NetCashProvidedByUsedInOperatingActivities |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- References
+ Details
Name: |
us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionAmount of cash inflow (outflow) from operating activities, excluding discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 24 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 25 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-25
+ Details
Name: |
us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThe cash outflow to acquire asset without physical form usually arising from contractual or other legal rights, excluding goodwill.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 13 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-13
+ Details
Name: |
us-gaap_PaymentsToAcquireIntangibleAssets |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionThe cash inflow from the issuance of a long-term debt instrument which can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 14 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-14
+ Details
Name: |
us-gaap_ProceedsFromConvertibleDebt |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionThe consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(g)(1)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 323 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 28 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-1
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 1 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-8
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-9
Reference 8: http://www.xbrl.org/2003/role/exampleRef -Topic 946 -SubTopic 830 -Name Accounting Standards Codification -Section 55 -Paragraph 11 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480167/946-830-55-11
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 205 -Name Accounting Standards Codification -Section 45 -Paragraph 3 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480767/946-205-45-3
Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section 45 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483581/946-220-45-7
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(16)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1
Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22
Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-07(9)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1
Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-09(1)(d)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3
Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 19 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481231/810-10-45-19
Reference 16: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482765/220-10-50-6
Reference 17: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 18: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 19: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 20: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 21: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 22: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 23: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 24: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(B)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 25: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 26: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 27: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 30 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30
Reference 28: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 29: http://www.xbrl.org/2003/role/exampleRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 31 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31
Reference 30: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 31: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 235 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-05(b)(2)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479557/942-235-S99-1
Reference 32: http://www.xbrl.org/2003/role/disclosureRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-7
Reference 33: http://www.xbrl.org/2003/role/exampleRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 4J -Publisher FASB -URI https://asc.fasb.org//1943274/2147481175/810-10-55-4J
Reference 34: http://www.xbrl.org/2003/role/exampleRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 4K -Publisher FASB -URI https://asc.fasb.org//1943274/2147481175/810-10-55-4K
Reference 35: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1A -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1A
Reference 36: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1B -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1B
Reference 37: http://www.xbrl.org/2003/role/disclosureRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-2
Reference 38: http://www.xbrl.org/2003/role/disclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1A -Subparagraph (a)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-1A
Reference 39: http://www.xbrl.org/2003/role/disclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1A -Subparagraph (c)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-1A
+ Details
Name: |
us-gaap_ProfitLoss |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
v3.23.3
Organization and Nature of Operations
|
12 Months Ended |
Dec. 31, 2022 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
Organization and Nature of Operations |
1.
Organization and Nature of Operations
Sustainable
Projects Group Inc. (“the Company”) was incorporated in the State of Nevada, USA on September 4, 2009 as Blue Spa Incorporated
which was engaged in the development of an internet based retailer of a multi-channel concept combining wholesale distribution with
a retail strategy relating to quality personal care products, fitness apparel and related accessories. On December 19, 2016, the
Company amended its name from “Blue Spa Incorporated” to “Sustainable Petroleum Group Inc.” On September 6, 2017,
the Company obtained a majority vote from its shareholders to amend the Company’s name from “Sustainable Petroleum Group
Inc.” to “Sustainable Projects Group Inc.” to better reflect the business it has undertaken. The name change was effective
on October 20, 2017.
The Company is a pure-play lithium company focused on supplying high performance lithium compounds to the fast-growing
electric vehicle (“EV”) and broader battery markets. It has developed a proprietary technology to extract lithium from oilfield
wastewater, which it believes will enable it to manufacture lithium compounds quickly, at an attractive cost, and with a minimal environmental
footprint, which it expects to provide a competitive advantage over other lithium manufacturers.
On
February 14, 2023, the Company entered into a Securities Exchange Agreement with Lithium Harvest ApS (“Lithium Harvest”)
and all of the shareholders of Lithium Harvest. Pursuant to the agreement, the Company acquired all of the outstanding shares of
capital stock of Lithium Harvest in exchange for issuing to the shareholders of Lithium Harvest 206,667,233
shares of the Company’s common stock. The lender of a convertible note payable exercised its conversion
feature and received 71,797,703
shares of common stock in exchange for its debt and interest. The transaction represents a change of control and was accounted for
as a reverse acquisition with Lithium Harvest being the accounting acquirer and the Company being the accounting acquiree. As a
result of the transaction, the number of shares of common stock outstanding was increased to 287,190,813.
These
consolidated financial statements have been restated to reflect the identification of impairment of goodwill, intellectual property and
inventories associated with the Company’s intellectual property related to its YER Brands subsidiary in the prior year ended December 31, 2021, and the removal of Lithium Harvest’s financial statements, which
were improperly retroactively included in the Original Form 10-K as though the transaction between the Company and Lithium Harvest
had been effective as of January 1, 2021.
The
Company’s year-end is December 31.
|
X |
- DefinitionThe entire disclosure for the nature of an entity's business, major products or services, principal markets including location, and the relative importance of its operations in each business and the basis for the determination, including but not limited to, assets, revenues, or earnings. For an entity that has not commenced principal operations, disclosures about the risks and uncertainties related to the activities in which the entity is currently engaged and an understanding of what those activities are being directed toward.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Topic 275 -Publisher FASB -URI https://asc.fasb.org//275/tableOfContent
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -SubTopic 10 -Topic 275 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482861/275-10-50-1
+ Details
Name: |
us-gaap_NatureOfOperations |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- References
+ Details
Name: |
us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.3
Going Concern
|
12 Months Ended |
Dec. 31, 2022 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
Going Concern |
2.
Going Concern
These
consolidated financial statements have been prepared in conformity with generally accepted accounting principles in the United
States or “GAAP”, which contemplate continuation of the Company as a going concern. However, the Company has limited
operations and has sustained operating losses resulting in a deficit. In view of these matters, realization of a major portion of
the assets in the accompanying consolidated balance sheets is dependent upon the continued operations of the Company, which in turn
is dependent upon the Company’s ability to meet its financing requirements, and the success of its future
operations.
The
Company has accumulated a deficit of $3,600,189 since inception and has yet to achieve profitable operations and further losses are anticipated
in the development of its business. The Company’s ability to continue as a going concern is in substantial doubt and is dependent
upon obtaining additional financing and/or achieving a sustainable profitable level of operations. The consolidated financial statements
do not include any adjustments that might result from the outcome of this uncertainty.
The
Company had $9,363 cash on hand as of December 31, 2022. The Company will need to raise additional cash in order to fund ongoing operations
over the next 12-month period. Until such time, if ever, that the Company generates substantial revenues, the Company expects to finance its operations
through public or private equity, debt or other available financing transactions. There is no assurance that such
additional funds will be available for the Company on acceptable terms, if at all.
In
March 2020, the World Health Organization declared COVID-19 a global pandemic. This contagious disease outbreak, which has
continued to spread, and any related adverse public health developments, has adversely affected workforces, economies, and financial
markets globally, potentially leading to an economic downturn. It has also disrupted the normal operations of many businesses, including
the Company’s. This outbreak could decrease spending, adversely affect demand for the Company’s product and harm the Company’s
business and results of operations. It is not possible for the Company to predict the duration or magnitude of the adverse results of
the outbreak and its effects on the Company’s business or results of operations at this time.
|
X |
- References
+ Details
Name: |
us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThe entire disclosure when substantial doubt is raised about the ability to continue as a going concern. Includes, but is not limited to, principal conditions or events that raised substantial doubt about the ability to continue as a going concern, management's evaluation of the significance of those conditions or events in relation to the ability to meet its obligations, and management's plans that alleviated or are intended to mitigate the conditions or events that raise substantial doubt about the ability to continue as a going concern.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 40 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//205-40/tableOfContent
+ Details
Name: |
us-gaap_SubstantialDoubtAboutGoingConcernTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.3
Summary of Accounting Policies
|
12 Months Ended |
Dec. 31, 2022 |
Accounting Policies [Abstract] |
|
Summary of Accounting Policies |
3.
Summary of Accounting Policies
Use
of estimates and assumptions
The
preparation of the consolidated financial statements in conformity with generally accepted accounting principles requires management
to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and
liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Management
makes its best estimate of the ultimate outcome for these items based on historical trends and other information available when the financial
statements are prepared. Changes in estimates are recognized in accordance with the accounting rules for the estimate, which is typically
in the period when new information becomes available to management. Actual results could differ from those estimates.
Restatement
of Previously Issued Consolidated Financial Statements
The
Company has restated its Consolidated Balance Sheets as of December 31, 2022 and December 31 2021, Consolidated Statements of Operations
and Comprehensive Loss, Statements of Stockholder’s Equity (Deficit), Statements of Cash Flows and its Notes to the Consolidated
Financial Statements for each of the fiscal years ended December 31, 2022 and 2021, which was originally filed with the U.S. Securities
and Exchange Commission (the “SEC”) on March 31, 2023 (the “Original Form 10-K”). These consolidated financial
statements have been restated to reflect the identification of impairment of goodwill, intellectual property and
inventories associated with the Company’s intellectual property related to its YER Brands subsidiary in the prior year ended December 31, 2021. These financial statements include the impairment of inventory, intellectual properties and intangible
assets of YER Brands Inc. See Note 5, Restatement of Previously Issued Consolidated Financial Statements.
1. Restatement of Financial Statements:
The
Company is restating its financial statements as of and for the fiscal years ended December 31, 2022 and December 31, 2021, included
in its Original Form 10-K, due to the identification of impairment of goodwill associated with the Company’s intellectual property
related to its YER Brands subsidiary. This impairment occurred subsequent to the filing of the Original Form 10-K, retroactively, and
has resulted in material adjustments to the consolidated financial statements. The impairment assessment was performed in accordance
with auditing standards generally accepted in the United States (“US GAAP”).
2. Change in Accounting Treatment of Reverse Acquisition:
The Company has revised its accounting
treatment for a reverse acquisition that was previously reported in its Original Form 10-K. Upon further evaluation, the Company
determined that prior year adjustments were necessary. The Company impaired goodwill and intellectual property and wrote-off
inventory of YER Brands Inc. as of the year ended December 31, 2021.
These
consolidated financial statements have also been restated for the fiscal year ended December 31, 2022 to remove the results of the
Consolidated Balance Sheets, Statement of Operations and Comprehensive Loss, Statements of Stockholder’s Equity (Deficit) and
Statements of Cash Flows of Lithium Harvest ApS.
Consolidation
The
accompanying consolidated financial statements include the accounts of the Company, its wholly subsidiary YER Brands
Inc., and its joint venture, Hero Wellness Systems Inc. (formerly Vitalizer Americas Inc.). The Company controls 55% of Hero
Wellness Systems Inc. Pursuant to Accounting Standards Codification Topic 810, the joint venture company is considered as a variable
interest entity that requires the Company to consolidate its account. All intercompany balances and transactions have been
eliminated in the consolidation. The operating results of the joint venture have been included in the Company’s consolidated
financial statements and the non-controlling interest that was not attributable to the Company has been reported separately. At
September 30, 2022, Hero Wellness Systems’ assets were impaired and the Company impaired its investment and eliminated Hero
Wellness System’s accounts from the consolidated financial statements.
Segment
Reporting
The
Company reports segment information based on the “management” approach. The management approach designates the internal
reporting used by management for making decisions and assessing performance of a corporation-wide basis in comparison to its various
businesses. The Company has two reportable segments. The business operations consist of YER Brands and Sustainable Projects Group.
The segment for Hero Wellness Systems Inc. has been extinguished at September 30, 2022. The segments are determined based on several
factors including the nature of products and services, nature of production processes and delivery channels and consultancy
services. The operating segment’s performance is evaluated based on its segment income. Segment income is defined as gross
sales and miscellaneous income. At December 31, 2022, revenues and total assets were reported as follows (Restated):
Schedule of Segment Reporting
| |
Year Ended | | |
Year Ended | |
| |
December
31, 2022 | | |
December
31, 2021 | |
| |
| | |
| |
Sales | |
| | | |
| | |
Sustainable Projects Group | |
$ | - | | |
$ | - | |
YER Brands | |
| - | | |
| 233 | |
Total Sales | |
$ | - | | |
$ | 233 | |
| |
| | | |
| | |
Total Assets | |
| | | |
| | |
Sustainable Projects Group | |
$ | 13,435 | | |
$ | 59,805 | |
YER Brands | |
| 927 | | |
| 2,699 | |
Hero Wellness Systems (discontinued operations) | |
| - | | |
| 53,028 | |
Total Assets | |
$ | 14,362 | | |
$ | 115,532 | |
Intangible
assets
Intangible
assets are non-monetary identifiable assets, controlled by the Company that will produce future economic benefits, based on reasonable
and supportable assumptions about conditions that will exist over the life of the asset. An intangible asset that does not meet these
attributes will be recognized as an expense when it is incurred. Intangible assets that do, are capitalized and initially measured at
cost. Those with a determinable life will be amortized on a systematic basis over their future economic life. Those with an indefinite
useful life shall not be amortized until its useful life is determined to be longer indefinite. An intangible asset subject to amortization
shall be periodically reviewed for impairment. A recoverability test will be performed and, if applicable, unscheduled amortization is
considered.
License
agreements have been capitalized, recorded at cost and amortized over the life of the contracts. Website costs have been capitalized
and will be subject to amortization once the website is operational. They will be amortized over the life of the license to which it
supports.
Equipment
Equipment
represents purchases made for assets, whose useful life was determined to be greater than one year. The assets are initially recorded
at cost and depreciated over their estimated useful lives on a 3 year straight line basis.
Loss
per share
The
Company reports basic loss per share in accordance with ASC Topic 260, Earnings Per Share (“ASC 260”). Basic loss per share
is based on the weighted average number of common shares outstanding and diluted loss per share is based on the weighted average number
of common shares outstanding and dilutive common stock equivalents. Basic loss per share is computed by dividing net loss (numerator)
applicable to common stockholders by the weighted average number of common shares outstanding (denominator) for the period. Loss
per share presented in the financial statements is basic loss per share as defined by ASU 260. There is no diluted net loss
per share on the potential exercise of the equity-based financial instruments; thus, a state of anti-dilution has occurred.
Website
development costs
The
Company recognized the costs associated with developing a website in accordance with ASC 350-50, “Website Development Cost”
that codified the American Institute of Certified Public Accountants (“AICPA”) Statement of Position (“SOP”)
NO. 98-1, “Accounting for the Costs of Computer Software Developed or Obtained for Internal Use”. Relating to website development
costs, the Company follows the guidance pursuant to the Emerging Issues Task Force (EITF) NO. 00-2, “Accounting for Website Development
Costs”. The website development costs are divided into three stages, planning, development and production. The development stage
can further be classified as application and infrastructure development, graphics development and content development. In short, website
development cost for internal use should be capitalized except content input and data conversion costs in content development stage.
Costs
associated with the website consist primarily of website development costs paid to third party. These capitalized costs will be amortized
based on their estimated useful life over three years upon the website becoming operational. Internal costs related to the development
of website content will be charged to operations as incurred. Website development costs related to the customers are charged to cost
of sales.
Concentration
of credit risk
The
Company places its cash and cash equivalents with a high credit quality financial institution. The Company maintains United States Dollars.
The Company minimizes its credit risks associated with cash by periodically evaluating the credit quality of its primary financial institution.
Financial
instruments
The
Company’s financial instruments consist principally of cash, accounts payable, accrued liabilities and notes payable. The carrying
amounts of such financial instruments in the accompanying financial statements approximate their fair values due to their relatively
short-term nature or the underlying terms are consistent with market terms. It is management’s opinion that the Company is
not exposed to any significant currency or credit risks arising from these financial instruments.
Fair
value measurements
The
Company follows the guidelines in ASC Topic 820 “Fair Value Measurements and Disclosures”. Fair value is defined as the price
that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at
the measurement date. When determining the fair value measurements for assets and liabilities, which are required to be recorded at fair
value, the Company considers the principal or most advantageous market in which the Company would transact and the market-based risk
measurements or assumptions that market participants would use in pricing the asset or liability, such as inherent risk, transfer restrictions
and credit risk.
The
Company applies the following fair value hierarchy, which prioritizes the inputs used to measure fair value into three levels and bases
the categorization within the hierarchy upon the lowest level of input that is available and significant to the fair value measurement.
All financial instruments approximate their fair value.
|
Level
1 — Observable inputs that reflect unadjusted quoted prices for identical assets or liabilities traded in active markets. |
|
|
|
Level
2 — Observable inputs other than quoted prices in active markets for identical assets and liabilities, quoted prices for identical
or similar assets or liabilities in inactive markets, or other inputs that are observable or can be corroborated by observable market
data for substantially the full term of the assets or liabilities |
|
|
|
Level
3 — Inputs are generally unobservable and typically reflect management’s estimates of assumptions that market participants
would use in pricing the asset or liability. The fair values are therefore determined using model-based techniques, including option
pricing models and discounted cash flow models. |
Advertising
and Promotion Costs
The
Company follows ASC 720, “Advertising Costs” and expenses costs as incurred.
Revenue
recognition
In
May 2014, the FASB issued guidance on the recognition of Revenue from Contracts with Customers. The core principle of the guidance is
that a company should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects
the consideration which the company expects to receive in exchange for those goods or services. To achieve this core principle, the guidance
provides a five-step analysis of transactions to determine when and how revenue is recognized. The guidance addresses several areas including
transfer of control, contracts with multiple performance obligations, and costs to obtain and fulfill contracts. The guidance also requires
additional disclosure about the nature, amount, timing, and uncertainty of revenue and cash flows arising from customer contracts, including
significant judgments and changes in judgments and assets recognized from costs incurred to obtain or fulfill a contract.
Inventory
Inventories
are stated at the lower of cost or net realizable value using the first-in, first out (FIFO) cost method of accounting. Cost is determined
using the first in, first out (FIFO) cost method. Costs include the cost of purchase and transportation costs that are directly incurred
to bring the inventories to their present location, and duty. Net realizable value is the estimated selling price of the inventory in
the ordinary course of business, less any estimated selling costs.
Stock
based compensation
The
Company follows the guideline under ASC 718, “Stock Compensation”. The standard provides that for all stock-based
compensation plans, including employee stock options, restricted stock, employee stock purchase plans and stock appreciation rights, all share-based payments to both employees and directors be recognized in the income
statement based on their fair values. For non-employee stock-based compensation, the Company applies ASC 505, “Equity-Based Payments
to Non-employees”. This standard provides that all stock-based compensation related to non-employees be measured at the fair value of
the consideration received or the fair value of the equity instruments issued, whichever can be most reliably measured or
determinable.
In
June 2018, the FASB issued ASU No. 2018-07, “Compensation – Stock Compensation (Topic 718), Improvements to Non-employee
Share-Based Payment Accounting”, which is intended to improve the usefulness of the information provided to the users of financial
statements while reducing cost and complexity in financial reporting. Under the new standard, nonemployee share-based payment awards
within the scope of Topic 718 are measured at grant-date fair value of the equity instruments that an entity is obligated to issue when
conditions necessary to earn the right to benefit from the instruments have been satisfied. These equity-classified non-employee share-based
payment awards are measured at the grant date. Consistent with the accounting for employee share-based payment awards, an entity considers
the probability of satisfying performance conditions when non-employee share-based payment awards contain such conditions. The new standard
also eliminates the requirement to re-assess classification of such awards upon vesting. The new standard is effective for annual periods,
and interim periods within those annual periods, beginning after December 15, 2018. The adoption of this new standard did not have an
impact on the Company’s financial statements.
Credit
Losses
In
June 2016, the FASB issued ASU 2016-13, “Financial Instruments – Credit Losses”. The ASU sets forth a “current
expected credit loss” (CECL) model which requires the Company to measure all expected credit losses for financial instruments held
at the reporting date based on historical experience, current conditions, and reasonable supportable forecasts. This replaces the existing
incurred loss model and is applicable to the measurement of credit losses on financial assets measured at amortized cost and applies
to some off-balance sheet credit exposures. This ASU is effective for fiscal years beginning after December 15, 2019, including interim
periods within those fiscal years, with early adoption permitted. Recently, the FASB issued the final ASU to delay adoption for smaller
reporting companies to calendar year 2023. The Company is currently assessing the impact of the adoption of this ASU on its financial
statements.
Discontinued
operations
Discontinued
operations are components of an entity that either have been disposed or abandoned or is classified as held for sale. Additionally, in
order to qualify as a discontinued operation, the disposal or abandonment must represent a strategic shift that has or will have, a major
effect on an entity’s operations and financial results.
Income
taxes
The
Company follows the guideline under ASC Topic 740, “Income Taxes: Simplifying the Accounting for Income Taxes” which
requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been
included in the financial statements or tax returns. Under this method, deferred income taxes are recognized for the tax
consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at
each period end based on enacted tax laws and statutory tax rates, applicable to the periods in which the differences are expected
to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected
to be realized. Since the Company is in the developmental stage and has losses, no deferred tax asset or income taxes have been
recorded in the financial statements. There are no uncertain tax positions as of December 31, 2022 and 2021.
Recently
issued accounting pronouncements
The
Company adopts new pronouncements relating to generally accepted accounting principles applicable to the Company as they are issued,
which may be in advance of their effective date. Management does not believe that any pronouncements not included above will have a material
effect on the accompanying financial statements.
|
X |
- References
+ Details
Name: |
us-gaap_AccountingPoliciesAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThe entire disclosure for all significant accounting policies of the reporting entity.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483426/235-10-50-1
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 235 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//235/tableOfContent
+ Details
Name: |
us-gaap_SignificantAccountingPoliciesTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.3
Office Furniture and Equipment
|
12 Months Ended |
Dec. 31, 2022 |
Property, Plant and Equipment [Abstract] |
|
Office Furniture and Equipment |
4.
Office Furniture and Equipment
Schedule of Office Furniture and Equipment
| |
Dec 31, 2022 | | |
Dec 31, 2021 | |
| |
| | |
| |
Cost | |
$ | 9,789 | | |
$ | 9,789 | |
Property plant and equipment gross | |
$ | 9,789 | | |
$ | 9,789 | |
Accumulated depreciation | |
| (9,164 | ) | |
| (7,498 | ) |
Total | |
$ | 625 | | |
$ | 2,291 | |
Depreciation
for the year ended December 31, 2022 was $1,667 (2021 year - $2,581).
|
X |
- References
+ Details
Name: |
us-gaap_PropertyPlantAndEquipmentAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- 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.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//360/tableOfContent
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 6 -SubTopic 360 -Topic 958 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480321/958-360-50-6
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (d) -SubTopic 360 -Topic 958 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480321/958-360-50-1
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 7 -SubTopic 360 -Topic 958 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480321/958-360-50-7
+ Details
Name: |
us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.3
Restatement of Previously Issued Consolidated Financial Statements
|
12 Months Ended |
Dec. 31, 2022 |
Accounting Changes and Error Corrections [Abstract] |
|
Restatement of Previously Issued Consolidated Financial Statements |
5.
Restatement of Previously Issued Consolidated Financial Statements
The
following presents a reconciliation of the impacted financial statement line items as originally filed to the restated amounts as of
December 31, 2022 and 2021, and for the years ended December 31, 2022 and 2021. The previously reported amounts reflect those
included in the Original Form 10-K filed with the SEC on March 31, 2023. These amounts are labeled as “As Filed” in the
tables below. The amounts labeled “Restatement Adjustment” represent the effects of this restatement due to the
revisions mentioned above.
Consolidated Balance Sheets
Schedule
of Restatements
| |
As Filed | | |
Restated Adjustment | | |
As Restated | |
| |
As of December 31, 2022 | |
| |
As Filed | | |
Restated Adjustment | | |
As Restated | |
As of | |
| | |
| | |
| |
ASSETS | |
| | |
| | |
| |
Current Assets: | |
| | | |
| | | |
| | |
Cash and cash equivalents | |
$ | 9,363 | | |
| - | | |
$ | 9,363 | |
Other receivables | |
| 32,180 | | |
| (32,180 | ) | |
| - | |
Inventory | |
| 3,939 | | |
| (3,939 | ) | |
| - | |
Prepaid expenses | |
| 4,403 | | |
| (29 | ) | |
| 4,374 | |
TOTAL CURRENT ASSETS | |
| 49,885 | | |
| - | | |
| 13,737 | |
| |
| | | |
| | | |
| | |
Office Equipment | |
| 625 | | |
| - | | |
| 625 | |
Intangible assets | |
| 74,778 | | |
| (74,778 | ) | |
| - | |
Goodwill | |
| 156,752 | | |
| (156,752 | ) | |
| - | |
| |
| | | |
| | | |
| | |
TOTAL ASSETS | |
$ | 282,040 | | |
| - | | |
$ | 14,362 | |
| |
| | | |
| | | |
| | |
LIABILITIES AND STOCKHOLDERS’ EQUITY | |
| | | |
| | | |
| | |
| |
| | | |
| | | |
| | |
LIABILITIES | |
| | | |
| | | |
| | |
CURRENT LIABILITIES: | |
| | | |
| | | |
| | |
Accounts payable and accrued liabilities | |
$ | 279,888 | | |
| (117,821 | ) | |
$ | 162,067 | |
Amount due to related party | |
| 287,911 | | |
| (145,727 | ) | |
| 142,184 | |
Convertible Note | |
| - | | |
| 125,000 | | |
| 125,000 | |
Interest payable | |
| - | | |
| 22,297 | | |
| 22,297 | |
Discontinued assets | |
| - | | |
| - | | |
| - | |
Note payables | |
| - | | |
| - | | |
| - | |
TOTAL CURRENT LIABILITIES | |
| 567,799 | | |
| | | |
| 451,548 | |
| |
| | | |
| | | |
| | |
NON-CURRENT LIABILITIES | |
| | | |
| | | |
| | |
Notes payable | |
$ | 56,722 | | |
| (6,722 | ) | |
$ | 50,000 | |
TOTAL NON-CURRENT LIABILITIES | |
| 56,722 | | |
| | | |
| 50,000 | |
| |
| | | |
| | | |
| | |
TOTAL LIABILITIES | |
$ | 624,521 | | |
| - | | |
$ | 501,548 | |
| |
| | | |
| | | |
| | |
Commitments and Contingencies | |
$ | - | | |
| - | | |
$ | - | |
| |
| | | |
| | | |
| | |
STOCKHOLDERS’ EQUITY | |
| | | |
| | | |
| | |
Common Stock Par Value: $0.0001 Authorized 500,000,000 shares Common Stock Issued: 8,725,877 | |
$ | 28,719 | | |
| (27,847 | ) | |
$ | 872 | |
Additional Paid in Capital | |
| 17,007,531 | | |
| (13,895,400 | ) | |
| 3,112,131 | |
Accumulated Deficit | |
| (17,375,748 | ) | |
| 13,775,559 | | |
| (3,600,189 | ) |
Accumulated other comprehensive income (loss) | |
| (2,983 | ) | |
| 2,983 | | |
| - | |
Obligation to issue shares | |
| - | | |
| - | | |
| - | |
Non-controlling
interest | |
| - | | |
| - | | |
| - | |
TOTAL STOCKHOLDERS’ EQUITY | |
| (342,481 | ) | |
| - | | |
| (487,186 | ) |
| |
| | | |
| | | |
| | |
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY | |
$ | 282,040 | | |
| - | | |
$ | 14,362 | |
Consolidated
Balance Sheets
| |
As
Filed | | |
Restated
Adjustment | | |
As
Restated | |
| |
As
of December 31, 2021 | |
| |
As
Filed | | |
Restated
Adjustment | | |
As
Restated | |
As of | |
| | |
| | |
| |
ASSETS | |
| | |
| | |
| |
Current Assets: | |
| | | |
| | | |
| | |
Cash and cash
equivalents | |
$ | 62,929 | | |
| (6,958 | ) | |
$ | 55,971 | |
Inventory | |
| 3,939 | | |
| (3,939 | ) | |
| - | |
Prepaid expenses | |
| 4,242 | | |
| - | | |
| 4,242 | |
Discontinued
assets | |
| 53,028 | | |
| - | | |
| 53,028 | |
TOTAL CURRENT ASSETS | |
| 124,138 | | |
| | | |
| 113,241 | |
| |
| | | |
| | | |
| | |
Office Equipment | |
| 2,292 | | |
| (1 | ) | |
| 2,291 | |
Intangible assets | |
| 91,718 | | |
| (91,718 | ) | |
| - | |
Goodwill | |
| 156,752 | | |
| (156,752 | ) | |
| - | |
| |
| | | |
| | | |
| | |
TOTAL ASSETS | |
$ | 374,900 | | |
| | | |
$ | 115,532 | |
| |
| | | |
| | | |
| | |
LIABILITIES AND STOCKHOLDERS’ EQUITY | |
| | | |
| | | |
| | |
| |
| | | |
| | | |
| | |
LIABILITIES | |
| | | |
| | | |
| | |
CURRENT LIABILITIES: | |
| | | |
| | | |
| | |
Accounts payable and accrued
liabilities | |
$ | 173,828 | | |
| (761 | ) | |
$ | 173,067 | |
Amount due to related party | |
| 89,704 | | |
| - | | |
| 89,704 | |
Note payables | |
| - | | |
| 50,000 | | |
| 50,000 | |
Interest payable | |
| - | | |
| 9,273 | | |
| 9,273 | |
Discontinued
assets | |
| 9,643 | | |
| - | | |
| 9,643 | |
TOTAL CURRENT LIABILITIES | |
| 273,175 | | |
| | | |
| 331,687 | |
| |
| | | |
| | | |
| | |
NON-CURRENT LIABILITIES | |
| | | |
| | | |
| | |
Notes
payable | |
$ | 54,972 | | |
| 45,028 | | |
$ | 100,000 | |
TOTAL NON-CURRENT LIABILITIES | |
| 54,972 | | |
| | | |
| 100,000 | |
| |
| | | |
| | | |
| | |
TOTAL LIABILITIES | |
$ | 328,147 | | |
| | | |
$ | 431,687 | |
| |
| | | |
| | | |
| | |
Commitments and Contingencies | |
$ | - | | |
| - | | |
$ | - | |
| |
| | | |
| | | |
| | |
STOCKHOLDERS’ EQUITY | |
| | | |
| | | |
| | |
Common Stock Par Value:
$0.0001 Authorized 500,000,000 shares Common Stock Issued: 8,085,877 | |
$ | 27,219 | | |
| (26,411 | ) | |
$ | 808 | |
Additional Paid in Capital | |
| 16,269,956 | | |
| (13,178,859 | ) | |
| 3,091,097 | |
Obligation to issue shares | |
| 21,098 | | |
| - | | |
| 21,098 | |
Accumulated Deficit | |
| (16,338,231 | ) | |
| 12,842,094 | | |
| (3,496,137 | ) |
Other Accumulated Comprehensive
Loss | |
| (268 | ) | |
| 268 | | |
| - | |
Non-controlling
interest | |
| 66,979 | | |
| - | | |
| 66,979 | |
TOTAL STOCKHOLDERS’
EQUITY | |
| 46,753 | | |
| | | |
| (316,155 | ) |
| |
| | | |
| | | |
| | |
TOTAL LIABILITIES AND
STOCKHOLDERS’ EQUITY | |
$ | 374,900 | | |
| | | |
$ | 115,532 | |
Consolidated
Statements of Operations and Comprehensive Loss
| |
As
Filed | | |
Restated
Adjustment | | |
As
Restated | |
| |
For
the year ended December 31, 2022 | |
| |
As
Filed | | |
Restated
Adjustment | | |
As
Restated | |
| |
| | |
| | |
| |
Revenues | |
$ | - | | |
| - | | |
$ | - | |
Gross Revenues | |
| - | | |
| - | | |
| - | |
Cost of Goods Sold | |
| - | | |
| - | | |
| - | |
Gross Margin | |
| - | | |
| | | |
| - | |
| |
| | | |
| | | |
| | |
Operating Expenses | |
| | | |
| | | |
| | |
Administrative and other operating
expenses | |
$ | 16,703 | | |
| (2,193 | ) | |
$ | 14,510 | |
Deprecation | |
| 28,667 | | |
| (27,000 | ) | |
| 1,667 | |
Management fees | |
| 160,690 | | |
| (108,190 | ) | |
| 52,500 | |
Professional fees | |
| 145,626 | | |
| (104,594 | ) | |
| 41,032 | |
Travel expenses | |
| 9,785 | | |
| (9,785 | ) | |
| - | |
| |
| | | |
| | | |
| | |
Operating loss before other items | |
| (361,471 | ) | |
| | | |
| (109,709 | ) |
Financing fees | |
| (692,977 | ) | |
| 692,977 | | |
| - | |
Interest expenses | |
| (1,750 | ) | |
| (11,274 | ) | |
| (13,024 | ) |
| |
| | | |
| | | |
| | |
Loss from continuing operations | |
| (1,056,198 | ) | |
| - | | |
| (122,733 | ) |
| |
| | | |
| | | |
| | |
Loss from discontinued operations | |
| (57,136 | ) | |
| - | | |
| (57,136 | ) |
Gain on deconsolidation | |
| 50,106 | | |
| - | | |
| 50,106 | |
| |
| | | |
| | | |
| | |
Net loss | |
$ | (1,063,228 | ) | |
| 933,465 | | |
$ | (129,763 | ) |
| |
| | | |
| | | |
| | |
Net loss attributed
to non-controlling interest on discontinued operations | |
| 25,711 | | |
| - | | |
| 25,711 | |
| |
| | | |
| | | |
| | |
Net loss on continuing operations, attributed
to shareholders | |
| (1,037,517 | ) | |
| - | | |
| (104,052 | ) |
| |
| | | |
| | | |
| | |
Comprehensive loss -
translation | |
| (2,715 | ) | |
| 2,715 | | |
| - | |
| |
| | | |
| | | |
| | |
Net loss and comprehensive loss Translation | |
| (1,040,232 | ) | |
| - | | |
| (104,052 | ) |
| |
| | | |
| | | |
| | |
Loss per share of common stock (Basic and diluted) | |
| | | |
| | | |
| | |
Continuing operations | |
$ | (0.004 | ) | |
| - | | |
$ | (0.014 | ) |
Discontinued operations | |
$ | (0.0002 | ) | |
| | | |
$ | (0.007 | ) |
Weighted average no. of share of common stock | |
| | | |
| | | |
| | |
Basic
and diluted | |
| 272,701,519 | | |
| - | | |
| 8,596,124 | |
Consolidated
Statements of Operations and Comprehensive Loss
| |
As
Filed | | |
Restated
Adjustment | | |
As
Restated | |
| |
For the year
ended December 31, 2021 | |
| |
As
Filed | | |
Restated
Adjustment | | |
As
Restated | |
| |
| | |
| | |
| |
Revenues | |
| | | |
| | | |
| | |
Gross Revenues | |
$ | 233 | | |
| | | |
$ | 233 | |
Cost of Goods Sold | |
| (74 | ) | |
| | | |
| (74 | ) |
Gross Margin | |
| 159 | | |
| | | |
| 159 | |
| |
| | | |
| | | |
| | |
Operating Expenses | |
| | | |
| | | |
| | |
Administrative and other operating expenses | |
$ | 14,198 | | |
| 3,630 | | |
$ | 17,828 | |
Deprecation | |
| 29,348 | | |
| | | |
| 29,348 | |
Management fees | |
| 36,000 | | |
| | | |
| 36,000 | |
Professional fees | |
| 49,609 | | |
| (791 | ) | |
| 48,818 | |
Impairment of intellectual properties | |
| - | | |
| 91,125 | | |
| 91,125 | |
Impairment of goodwill | |
| - | | |
| 156,752 | | |
| 156,752 | |
Impairment of trademark | |
| - | | |
| 593 | | |
| 593 | |
| |
| | | |
| | | |
| | |
Operating loss before other items | |
| (128,996 | ) | |
| | | |
| (380,305 | ) |
Financing fees | |
| (2,771,908 | ) | |
| 2,771,908 | | |
| - | |
Interest expenses | |
| (1,964 | ) | |
| (4,301 | ) | |
| (6,265 | ) |
| |
| | | |
| | | |
| | |
Loss from continuing operations | |
| (2,902,868 | ) | |
| 2,516,298 | | |
| (386,570 | ) |
| |
| | | |
| | | |
| | |
Loss from discontinued operations | |
| (16,251 | ) | |
| | | |
| (16,251 | ) |
| |
| | | |
| | | |
| | |
Net loss | |
$ | (2,919,119 | ) | |
| 2,516,298 | | |
$ | (402,821 | ) |
| |
| | | |
| | | |
| | |
Net loss attributed
to non-controlling interest on discontinued operations | |
| 7,313 | | |
| | | |
| 7,313 | |
| |
| | | |
| | | |
| | |
Net loss on continuing operations, attributed
to shareholders | |
| (2,911,806 | ) | |
| | | |
| (395,508 | ) |
| |
| | | |
| | | |
| | |
Comprehensive loss -
translation | |
| (583 | ) | |
| 583 | | |
| - | |
| |
| | | |
| | | |
| | |
Net loss and comprehensive loss Translation | |
| (2,912,389 | ) | |
| | | |
| (395,508 | ) |
| |
| | | |
| | | |
| | |
Loss per share of common stock (Basic and diluted) | |
| | | |
| | | |
| | |
Continuing operations | |
$ | (0.012 | ) | |
| | | |
$ | (0.049 | ) |
Discontinued operations | |
$ | (0.000 | ) | |
| | | |
$ | (0.002 | ) |
Weighted average no. of share of common stock | |
| | | |
| | | |
| | |
Basic and diluted | |
| 240,404,286 | | |
| | | |
| 7,833,548 | |
Consolidated
Statements of Cash Flows
| |
As
Filed | | |
Restated
Adjustment | | |
As
Restated | |
| |
For
the year ended December 31, 2022 | |
| |
As
Filed | | |
Restated
Adjustment | | |
As
Restated | |
| |
| | |
| | |
| |
Cash Flows from operating
activities: | |
| | | |
| | | |
| | |
Net loss | |
| (1,063,228 | ) | |
| 933,465 | | |
| (129,763 | ) |
Loss from discontinued
operations (Note 11) | |
| 57,136 | | |
| - | | |
| 57,136 | |
Loss from continuing operations | |
| (1,006,092 | ) | |
| 933,465 | | |
| (72,627 | ) |
Adjustments to reconcile net loss
to net cash used in operating activities: | |
| | | |
| | | |
| | |
Depreciation | |
| 28,667 | | |
| (27,000 | ) | |
| 1,667 | |
Shares issued for services | |
| - | | |
| - | | |
| - | |
Gain on deconsolidation | |
| (50,105 | ) | |
| (1 | ) | |
| (50,106 | ) |
Financing expenses | |
| 692,977 | | |
| (692,977 | ) | |
| - | |
Changes in current assets and liabilities | |
| | | |
| | | |
| | |
Prepaid expenses | |
| (5,161 | ) | |
| 5,029 | | |
| (132 | ) |
Inventory | |
| - | | |
| - | | |
| - | |
Other receivables | |
| (32,180 | ) | |
| 32,180 | | |
| - | |
Interest payable | |
| 18,862 | | |
| (5,838 | ) | |
| 13,024 | |
Accounts payable and accrued expenses | |
| (93,947 | ) | |
| 82,947 | | |
| (11,000 | ) |
Amount due to related parties | |
| 198,208 | | |
| (145,728 | ) | |
| 52,480 | |
Net cash used in operating
activities | |
| | | |
| | | |
| | |
From continuing operations | |
| (60,877 | ) | |
| (5,817 | ) | |
| (66,694 | ) |
From discontinued operations | |
| (4,914 | ) | |
| - | | |
| (4,914 | ) |
Net cash provided by (used in) operating activities | |
| (65,791 | ) | |
| (5,817 | ) | |
| (71,608 | ) |
| |
| | | |
| | | |
| | |
Cash Flows from investing
activities: | |
| | | |
| | | |
| | |
Intangible assets | |
| (10,060 | ) | |
| 10,060 | | |
| - | |
Net cash used in investing activities | |
| (10,060 | ) | |
| 10,060 | | |
| - | |
| |
| | | |
| | | |
| | |
Cash Flows from financing
activities: | |
| | | |
| | | |
| | |
Cash received on convertible note converted | |
| 25,000 | | |
| - | | |
| 25,000 | |
Net cash provided by financing activities | |
| 25,000 | | |
| - | | |
| 25,000 | |
| |
| | | |
| | | |
| | |
Effect of foreign exchange on cash | |
| (2,715 | ) | |
| 2,715 | | |
| - | |
| |
| | | |
| | | |
| | |
Net (decrease) increase in cash and cash equivalents | |
| (53,566 | ) | |
| - | | |
| (46,608 | ) |
Cash and cash equivalents at beginning of period | |
| 62,929 | | |
| - | | |
| 55,971 | |
Cash and cash equivalents at end of period | |
| 9,363 | | |
| - | | |
| 9,363 | |
Consolidated
Statements of Cash Flows
| |
As
Filed | | |
Restated
Adjustment | | |
As
Restated | |
| |
For
the year ended December 31, 2021 | |
| |
As
Filed | | |
Restated
Adjustment | | |
As
Restated | |
| |
| | |
| | |
| |
Cash Flows from operating
activities: | |
| | | |
| | | |
| | |
Net loss | |
| (2,919,119 | ) | |
| 2,516,298 | | |
| (402,821 | ) |
Loss from discontinued
operations (Note 11) | |
| 16,251 | | |
| | | |
| 16,251 | |
Loss from continuing operations | |
| (2,902,868 | ) | |
| 2,516,298 | | |
| (386,570 | ) |
Adjustments to reconcile net loss
to net cash used in operating activities: | |
| | | |
| | | |
| | |
Depreciation | |
| 29,581 | | |
| | | |
| 29,581 | |
Shares issued for services | |
| 10,500 | | |
| | | |
| 10,500 | |
Financing charges | |
| 2,771,908 | | |
| (2,771,908 | ) | |
| - | |
Impairment of intellectual properties | |
| - | | |
| 91,125 | | |
| 91,125 | |
Impairment of goodwill | |
| - | | |
| 156,752 | | |
| 156,752 | |
Impairment of trademark | |
| - | | |
| 593 | | |
| 593 | |
Changes in current assets and liabilities | |
| | | |
| | | |
| | |
Prepaid expenses | |
| 4,380 | | |
| | | |
| 4,380 | |
Inventory | |
| 8,030 | | |
| 3,940 | | |
| 11,970 | |
Interest payable | |
| 2,725 | | |
| 3,540 | | |
| 6,265 | |
Accounts payable and accrued expenses | |
| 45,161 | | |
| | | |
| 45,161 | |
Amount due to related parties | |
| 1,200 | | |
| | | |
| 1,200 | |
Net cash used in operating activities | |
| | | |
| | | |
| | |
From continuing operations | |
| (29,383 | ) | |
| 340 | | |
| (29,043 | ) |
From discontinued operations | |
| (16,251 | ) | |
| | | |
| (16,251 | ) |
Net cash provided by (used in) operating activities | |
| (45,634 | ) | |
| 340 | | |
| (45,294 | ) |
| |
| | | |
| | | |
| | |
Cash Flows from financing
activities: | |
| | | |
| | | |
| | |
Cash received on convertible note converted | |
| 100,000 | | |
| | | |
| 100,000 | |
Net cash provided by financing activities | |
| 100,000 | | |
| | | |
| 100,000 | |
| |
| | | |
| | | |
| | |
Effect of foreign exchange on cash | |
| (583 | ) | |
| | | |
| - | |
| |
| | | |
| | | |
| | |
Net increase in cash and cash equivalents | |
| 54,706 | | |
| | | |
| 54,706 | |
Cash and cash equivalents at beginning of period | |
| 1,265 | | |
| - | | |
| 1,265 | |
Cash and cash equivalents at end of period | |
| 55,971 | | |
| - | | |
| 55,971 | |
The Company restated its December 31, 2022 and December 31, 2021 financial
statements. It has impaired goodwill, intellectual property and inventory of YER Brands in December 31, 2021. The Company also removed
all the financial information of Lithium Harvest retrospectively as if it did not occur on January 1, 2021.
In
addition, amounts were restated in the following notes:
●
Note 6. Accounts Payable and Accrued Liabilities
●
Note 7. Note Payable, Convertible Notes Payables and Obligation to Issue Shares
●
Note 8. Common Stock
●
Note 9. Impairment
●
Note 13. Income Taxes
|
X |
- References
+ Details
Name: |
us-gaap_AccountingChangesAndErrorCorrectionsAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThe entire disclosure for reporting change in accounting estimate.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-4
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-1
+ Details
Name: |
us-gaap_ChangeInAccountingEstimateTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.3
Accounts Payable and Accrued Liabilities
|
12 Months Ended |
Dec. 31, 2022 |
Payables and Accruals [Abstract] |
|
Accounts Payable and Accrued Liabilities |
6.
Accounts Payable and Accrued Liabilities
Accounts
payable and accrued liabilities as of December 31, 2022 and 2021 are summarized as follows:
Schedule of Accounts Payable and Accrued Liabilities
| |
Dec
31, 2022 | | |
Dec
31, 2021 | |
| |
| | |
| |
Accounts payable | |
$ | | | |
$ | | |
Professional fees | |
| 98,532 | | |
| 55,478 | |
Consulting fees | |
| 35,000 | | |
| 35,000 | |
Others | |
| 8,603 | | |
| 71,589 | |
Accrued liabilities | |
| | | |
| | |
Accounting fee | |
| 2,000 | | |
| 2,000 | |
Audit fee | |
| 6,500 | | |
| 9,000 | |
Legal | |
| 11,432 | | |
| - | |
Total | |
$ | 162,067 | | |
$ | 173,067 | |
|
X |
- DefinitionThe entire disclosure for accounts payable and accrued liabilities at the end of the reporting period.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19(a),20,24) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_AccountsPayableAndAccruedLiabilitiesDisclosureTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- References
+ Details
Name: |
us-gaap_PayablesAndAccrualsAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.3
Note Payable, Convertible Notes Payable and Obligation to Issue Shares
|
12 Months Ended |
Dec. 31, 2022 |
Debt Disclosure [Abstract] |
|
Note Payable, Convertible Notes Payable and Obligation to Issue Shares |
7.
Note Payable, Convertible Notes Payable and Obligation to Issue Shares
On
March 1, 2019, the Company entered into an unsecured loan agreement for $50,000 with an interest rate of 3.5% per annum. The loan is
due on or before April 15, 2022. On March 28, 2022, the loan agreement was extended to April 15, 2024. At December 31, 2022, there
was $6,722 in accrued interest (December 31, 2021- $4,972).
On
July 12, 2019, the Company entered into an unsecured convertible loan agreement with a relative of the CEO for $20,000 with an interest
rate of 3.0% per annum. The loan is due on or before July 12, 2022. The lender has the option to convert the whole loan and the accrued
interest into shares of the Company at the price of $1.45 per share. On May 10, 2021, the Company agreed to a debt settlement arrangement
whereby it would issue 640,000 common shares for principal amount of $20,000 plus accrued interest and fees valued at $1,098. The transaction
value was calculated to be $0.033 per share. The shares were issued during the three-month period ended March 31, 2022.
On
July 23, 2021, the Company received $100,000
pursuant to a two-year
unsecured convertible promissory note payable, bearing an interest at 10%
per annum. The loan may be renewed at the option of the lender and is secured via a security agreement supported by the
Company’s present and future assets. The
outstanding principal and unpaid accrued interest will automatically convert into shares of the Company on or before the maturity
date upon the closing of a “Qualified Transaction” to an amount equal to 25% of the fully diluted capitalization of the
Company on a post-money basis. If the event that the Qualified Transaction is not consummated on or prior to the maturity date, the
lender has the right to convert the principal and unpaid accrued interest of the note into shares of the Company to an amount equal
to 25% of the fully diluted capitalization of the Company. A Qualified Transaction is defined as the reverse merger of the
Company with a target company. On June 22, 2022, the Company received an additional loan advance of $25,000.
The outstanding principal and unpaid accrued interest may be converted to an amount equal to 5% of the fully diluted capitalization
of the Company on a post-money basis. At December 31, 2022, the accrued unpaid interest was $15,575
(December 31, 2021 - $4,301).
Subsequent to the year end (Note 16, Subsequent Events), the lender exercised the convertible feature of the debt and the
loan and interest was converted to 71,797,703
shares of common stock valued at $3,589,885.
|
X |
- References
+ Details
Name: |
us-gaap_DebtDisclosureAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- 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.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1B -Subparagraph (h) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(c)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 470 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//470/tableOfContent
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1B -Publisher FASB -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1B -Subparagraph (g) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1B -Subparagraph (i) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1C -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1C -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1C -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C
Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1E -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1E
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1I -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I
Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1I -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I
Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1I -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I
+ Details
Name: |
us-gaap_DebtDisclosureTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.3
Common Stock
|
12 Months Ended |
Dec. 31, 2022 |
Equity [Abstract] |
|
Common Stock |
8.
Common Stock
The
following stock transaction occurred in the Company during the year ended December 31, 2022:
| a) | The
Company issued 640,000 common shares for a debt settlement for a convertible note payable
of $20,000 and accrued interest of $1,098. |
The
following transactions occurred during the year ended December 31, 2021:
|
a) |
The
Company reached a debt settlement arrangement to issue 640,000 shares of common stock for a convertible note payable of $20,000 and accrued
interest of $1,098, a $0.033 per share value. |
(See
Note 7, Note Payable, Convertible Note Payable and Obligation to Issue Shares).
|
b) |
300,000
shares of common stock were issued for consulting services of $10,500, a $0.035 per share value. |
|
X |
- References
+ Details
Name: |
us-gaap_EquityAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThe entire disclosure for equity.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-13
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (h) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-13
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 14 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-14
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 235 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481062/946-235-50-2
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 235 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481062/946-235-50-2
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 505 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481004/946-505-50-6
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 40 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480237/815-40-50-6
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(e)(1)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1
Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 505 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//505/tableOfContent
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-13
Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (g) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-13
Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (i) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-13
Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 14 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-14
Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 14 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-14
Reference 16: http://www.xbrl.org/2003/role/disclosureRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 16 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-16
Reference 17: http://www.xbrl.org/2003/role/disclosureRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 18 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-18
Reference 18: http://www.xbrl.org/2003/role/disclosureRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 18 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-18
Reference 19: http://www.xbrl.org/2003/role/disclosureRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 18 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-18
+ Details
Name: |
us-gaap_StockholdersEquityNoteDisclosureTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.3
Impairment
|
12 Months Ended |
Dec. 31, 2022 |
Goodwill and Intangible Assets Disclosure [Abstract] |
|
Impairment |
9.
Impairment
The Company restated
its December 31, 2021 consolidated financial statements and impaired $156,752
in goodwill which was originally recorded on the Soy-yer Dough purchase on May 8, 2020 as noted below:
Schedule
of Identifiable Assets and Goodwill
| |
| | |
Purchase Price | |
$ | 300,002 | |
| |
| | |
Allocated to - License | |
| 135,000 | |
Equipment | |
| 5,000 | |
Inventory | |
| 3,250 | |
Identifiable net assets | |
| 143,250 | |
| |
| | |
Allocated to Goodwill | |
$ | 156,752 | |
At the same time, the
Company also impaired trademark assets of $593.
The intellectual property acquired in the Soy-yer Dough purchase which was identified as intangible assets was recorded as an
impairment of $91,125
at December 31, 2021.
Summary
of Intangible Assets
| |
| | |
December 31, 2021 | | |
| |
| |
Cost | | |
Depreciation | | |
Impairment | | |
Net | |
Intellectual properties | |
$ | 135,000 | | |
$ | 43,875 | | |
$ | 91,125 | | |
$ | - | |
Trademark | |
$ | 593 | | |
| - | | |
| 593 | | |
| - | |
|
X |
- DefinitionThe entire disclosure for the details of the charge against earnings resulting from the aggregate write down of all assets from their carrying value to their fair value. Disclosure may also include a description of the impaired asset and facts and circumstances leading to the impairment, amount of the impairment loss and where the loss is located in the income statement, method(s) for determining fair value, and the segment in which the impaired asset is reported.
+ References
+ Details
Name: |
us-gaap_AssetImpairmentChargesTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- References
+ Details
Name: |
us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.3
Equity in Joint Venture, Non-Controlling Interest
|
12 Months Ended |
Dec. 31, 2022 |
Noncontrolling Interest [Abstract] |
|
Equity in Joint Venture, Non-Controlling Interest |
10. Equity in Joint Venture, Non-Controlling Interest
Hero
Wellness Systems Inc.
The
Company had a controlling interest of 55% in a joint venture of Hero Wellness Systems Inc. (“Hero”)(formerly Vitalizer Americas
Inc.). Hero is in the business of importing, marketing, distributing and selling luxury massage therapeutic chairs. Hero is still in
its early stages of development. The Company participated in several conferences to showcase and introduce its products in the market, and the Company has ordered and received inventory for sale. The following summary information on the joint venture amounts are based on
contributions received from activities since inception through to December 31, 2022 and December 31, 2021 with intercompany transactions
eliminated. Effective September 30, 2022, the assets, liabilities and non-controlling interest of Hero Wellness Systems that were consolidated
on the balance sheet were eliminated.
Schedule of Equity in Joint Venture, Non-Controlling Interest
| |
Dec
31, 2022 | | |
Dec
31, 2021 | |
Assets | |
$ | - | | |
$ | 53,028 | |
Liabilities | |
| (8,837 | ) | |
| (9,643 | ) |
Net Assets | |
$ | (8,837 | ) | |
$ | 43,385 | |
| |
| | | |
| | |
Revenues | |
$ | 4,280 | | |
$ | 5,120 | |
Expenses | |
| (61,416 | ) | |
| (21,371 | ) |
Net Income | |
$ | (57,136 | ) | |
$ | (16,251 | ) |
| |
| | | |
| | |
Company’s joint
venture interest portion on net loss | |
$ | (31,425 | ) | |
$ | (8,938 | ) |
| |
| | | |
| | |
Non-controlling joint
venture interest on net loss | |
$ | (25,711 | ) | |
$ | (7,313 | ) |
| |
| | | |
| | |
Company’s Capital
contribution to joint venture | |
$ | 286,825 | | |
$ | 286,825 | |
| |
| | | |
| | |
Company’s joint
venture interest portion in net assets | |
$ | (4,861 | ) | |
$ | 23,862 | |
| |
| | | |
| | |
Total Equity of Joint Venture | |
$ | 443,275 | | |
$ | 443,275 | |
Company’s portion
of the Joint Venture | |
| 286,825 | | |
| 286,825 | |
Non-controlling interest portion in equity | |
| 156,450 | | |
| 156,450 | |
| |
| | | |
| | |
Reduced by losses to date | |
| | | |
| | |
Prior years | |
| (89,471 | ) | |
| (82,158 | ) |
Current period | |
| (25,711 | ) | |
| (7,313 | ) |
Net non-controlling
interest portion in equity, adjusted for losses to date, before deconsolidation | |
$ | 41,268 | | |
$ | 66,979 | |
|
X |
- DefinitionThe entire disclosure for noncontrolling interest in consolidated subsidiaries, which could include the name of the subsidiary, the ownership percentage held by the parent, the ownership percentage held by the noncontrolling owners, the amount of the noncontrolling interest, the location of this amount on the balance sheet (when not reported separately), an explanation of the increase or decrease in the amount of the noncontrolling interest, the noncontrolling interest share of the net Income or Loss of the subsidiary, the location of this amount on the income statement (when not reported separately), the nature of the noncontrolling interest such as background information and terms, the amount of the noncontrolling interest represented by preferred stock, a description of the preferred stock, and the dividend requirements of the preferred stock.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 810 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//810/tableOfContent
+ Details
Name: |
us-gaap_MinorityInterestDisclosureTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- References
+ Details
Name: |
us-gaap_NoncontrollingInterestAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.3
Discontinued Operations
|
12 Months Ended |
Dec. 31, 2022 |
Discontinued Operations and Disposal Groups [Abstract] |
|
Discontinued Operations |
11.
Discontinued Operations
All
expenses incurred by Hero Wellness Systems, Inc. up to September 30, 2022 have been disclosed as discontinued operations. An analysis
of the financial results of the discontinued operations are as follows.
Schedule of Discontinued Operations
| |
Dec
31, 2022 | | |
Dec
31, 2021 | |
Revenues | |
| | | |
| | |
Sales | |
$ | 4,280 | | |
| 5,120 | |
Cost of sales | |
| (5,472 | ) | |
| (6,599 | ) |
Net loss | |
| (1,192 | ) | |
| (1,479 | ) |
Expenses | |
| | | |
| | |
General and administrative | |
| 5,888 | | |
| 12,022 | |
Professional fees | |
| 2,500 | | |
| 2,750 | |
Inventory
write down | |
| 47,556 | | |
| - | |
Operating expense | |
| (55,944 | ) | |
| (14,772 | ) |
Net loss from discontinued
operations | |
$ | (57,136 | ) | |
| (16,251 | ) |
| |
| | | |
| | |
Upon consolidation, the Company recorded the
following gain | |
| | | |
| | |
Net liabilities
eliminated on deconsolidation | |
$ | (8,838 | ) | |
| | |
Elimination
of non-controlling interest | |
| (41,268 | ) | |
| | |
Gain
on deconsolidation | |
$ | 50,106 | | |
| | |
|
X |
- References
+ Details
Name: |
us-gaap_DiscontinuedOperationsAndDisposalGroupsAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThe entire disclosure related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//205-20/tableOfContent
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//360/tableOfContent
+ Details
Name: |
us-gaap_DisposalGroupsIncludingDiscontinuedOperationsDisclosureTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.3
Related Party Transactions
|
12 Months Ended |
Dec. 31, 2022 |
Related Party Transactions [Abstract] |
|
Related Party Transactions |
12.
Related Party Transactions
During
the twelve months ended December 31, 2022, the Company incurred management fees from a director/officer totaling an aggregate of $40,500
(2021 year - $24,000). At December 31, 2022, $82,750 was owing to the director/officer for management fees, current and past due, and
$2,020 for out of pocket expenses. During the twelve months ended December 31, 2022, the Company incurred management fees from an officer
totaling $12,000 (2021 year - $12,000). At December 31, 2022, $12,766 was owing to that officer for past due salaries and $24,000 for
management fees.
At
December 31, 2022, the Company owed a company controlled by the above two related parties of $20,647 for office expenses.
See
Note 7, Notes Payable, Convertible Notes Payable and Obligation to Issue Shares, for a loan transaction with the relative
of the CEO.
|
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.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480990/946-20-50-2
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480990/946-20-50-5
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480990/946-20-50-6
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 235 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481062/946-235-50-2
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 235 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481062/946-235-50-2
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 850 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483326/850-10-50-1
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-07(2)(g)(3)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-07(2)(c)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-07(2)(e)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1
Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 850 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//850/tableOfContent
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 850 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483326/850-10-50-6
Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 850 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483326/850-10-50-1
Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 850 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483326/850-10-50-1
+ Details
Name: |
us-gaap_RelatedPartyTransactionsDisclosureTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.3
Income Taxes
|
12 Months Ended |
Dec. 31, 2022 |
Income Tax Disclosure [Abstract] |
|
Income Taxes |
13.
Income Taxes
Income
tax recovery differs from that which would be expected from applying the effective tax rates to the net loss for the year ended December
31, 2022 and 2021 for the Company as follows:
Schedule of Effective Tax Rates
| |
Dec
31, 2022 | | |
Dec
31, 2021 | |
| |
| | |
| |
Net loss for the year | |
$ | (129,763 | ) | |
$ | (402,821 | ) |
| |
| | | |
| | |
Statutory and effective tax rate | |
| 21 | % | |
| 21 | % |
Income tax recovery at the effective rate | |
| (16,728 | ) | |
| (84,592 | ) |
Permanent differences | |
| (10,522 | ) | |
| - | |
True-up prior years’ differences | |
| | | |
| | |
Tax benefit deferred | |
| 27,250 | | |
| 84,592 | |
| |
| | | |
| | |
Income tax recovery | |
$ | - | | |
$ | - | |
The
Company has accumulated net operating losses for income tax purposes of $1,830,610 of which $625,796 will expire beginning in 2029
and the balance of $1,204,894 is indefinite. The components of the net deferred tax asset at December 31, 2022 and December 31, 2021, the statutory tax rate and the effective tax rate, and the amount of the valuation, are scheduled below:
Schedule of Components of the Net Deferred Tax Asset
| |
Dec
31, 2022 | | |
Dec
31, 2021 | |
| |
| | |
| |
Tax losses carried forward | |
$ | 1,830,700 | | |
$ | 1,688,500 | |
Intangible Assets and Goodwill temporary
differences | |
| 233,100 | | |
| 252,500 | |
Net timing differences | |
| 2,063,800 | | |
| 1,941,000 | |
| |
| | | |
| | |
Statutory and effective tax rate | |
| 21 | % | |
| 21 | % |
Deferred tax assets | |
| 433,400 | | |
| 407,600 | |
Valuation allowance | |
| (433,400 | ) | |
| (407,600 | ) |
| |
| | | |
| | |
Net deferred asset | |
$ | - | | |
$ | - | |
The
change in the valuation allowance for the period ended December 31, 2022 was 27,250.
The change in valuation for year ended December
31, 2021 was $84,592.
The
Company files income tax returns in the United States of America and in the State of Florida and Indiana. At December 31, 2022, the
Company is current with all its filings.
|
X |
- DefinitionThe entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480990/946-20-50-13
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(h)(2)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//740/tableOfContent
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 14 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-14
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 21 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-21
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 270 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482526/740-270-50-1
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 17 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-17
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 6.I.5.Q1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 11.C) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479360/740-10-S99-2
Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482603/740-30-50-2
+ Details
Name: |
us-gaap_IncomeTaxDisclosureTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.3
X |
- References
+ Details
Name: |
us-gaap_CommitmentsAndContingenciesDisclosureAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThe entire disclosure for commitments and contingencies.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 440 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482648/440-10-50-4
Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 450 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//450/tableOfContent
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 954 -SubTopic 440 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480327/954-440-50-1
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 440 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482648/440-10-50-4
Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 440 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//440/tableOfContent
+ Details
Name: |
us-gaap_CommitmentsAndContingenciesDisclosureTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.3
X |
- References
+ Details
Name: |
us-gaap_CommitmentsAndContingenciesDisclosureAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThe entire disclosure for legal proceedings, legal contingencies, litigation, regulatory and environmental matters and other contingencies.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 450 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//450/tableOfContent
+ Details
Name: |
us-gaap_LegalMattersAndContingenciesTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.3
Subsequent Events
|
12 Months Ended |
Dec. 31, 2022 |
Subsequent Events [Abstract] |
|
Subsequent Events |
16.
Subsequent Events
On
February 14, 2023, the Company entered into a Securities Exchange Agreement with Lithium Harvest and all of the shareholders of
Lithium Harvest. Pursuant to the agreement, the Company acquired all of the outstanding shares of capital stock of Lithium Harvest in exchange for issuing to the shareholders of Lithium Harvest 206,667,233
shares of the Company’s common stock. The lender of a convertible note payable exercised its conversion feature and received 71,797,703
shares of Company common stock in exchange for its debt and interest. The transaction represents a change of control and was
accounted for as a reverse acquisition with Lithium Harvest being the accounting acquirer and the Company being the accounting
acquiree. As a result of the transaction, the number of shares of common stock outstanding was increased to 287,190,813.
On
March 29, 2023, the Company entered into a promissory note with a shareholder for $10,000. The loan has a 15% interest rate that is due
on or before December 31, 2023.
|
X |
- References
+ Details
Name: |
us-gaap_SubsequentEventsAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThe entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 855 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//855/tableOfContent
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 855 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483399/855-10-50-2
+ Details
Name: |
us-gaap_SubsequentEventsTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.3
Summary of Accounting Policies (Policies)
|
12 Months Ended |
Dec. 31, 2022 |
Accounting Policies [Abstract] |
|
Use of estimates and assumptions |
Use
of estimates and assumptions
The
preparation of the consolidated financial statements in conformity with generally accepted accounting principles requires management
to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and
liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Management
makes its best estimate of the ultimate outcome for these items based on historical trends and other information available when the financial
statements are prepared. Changes in estimates are recognized in accordance with the accounting rules for the estimate, which is typically
in the period when new information becomes available to management. Actual results could differ from those estimates.
|
Restatement of Previously Issued Consolidated Financial Statements |
Restatement
of Previously Issued Consolidated Financial Statements
The
Company has restated its Consolidated Balance Sheets as of December 31, 2022 and December 31 2021, Consolidated Statements of Operations
and Comprehensive Loss, Statements of Stockholder’s Equity (Deficit), Statements of Cash Flows and its Notes to the Consolidated
Financial Statements for each of the fiscal years ended December 31, 2022 and 2021, which was originally filed with the U.S. Securities
and Exchange Commission (the “SEC”) on March 31, 2023 (the “Original Form 10-K”). These consolidated financial
statements have been restated to reflect the identification of impairment of goodwill, intellectual property and
inventories associated with the Company’s intellectual property related to its YER Brands subsidiary in the prior year ended December 31, 2021. These financial statements include the impairment of inventory, intellectual properties and intangible
assets of YER Brands Inc. See Note 5, Restatement of Previously Issued Consolidated Financial Statements.
1. Restatement of Financial Statements:
The
Company is restating its financial statements as of and for the fiscal years ended December 31, 2022 and December 31, 2021, included
in its Original Form 10-K, due to the identification of impairment of goodwill associated with the Company’s intellectual property
related to its YER Brands subsidiary. This impairment occurred subsequent to the filing of the Original Form 10-K, retroactively, and
has resulted in material adjustments to the consolidated financial statements. The impairment assessment was performed in accordance
with auditing standards generally accepted in the United States (“US GAAP”).
2. Change in Accounting Treatment of Reverse Acquisition:
The Company has revised its accounting
treatment for a reverse acquisition that was previously reported in its Original Form 10-K. Upon further evaluation, the Company
determined that prior year adjustments were necessary. The Company impaired goodwill and intellectual property and wrote-off
inventory of YER Brands Inc. as of the year ended December 31, 2021.
These
consolidated financial statements have also been restated for the fiscal year ended December 31, 2022 to remove the results of the
Consolidated Balance Sheets, Statement of Operations and Comprehensive Loss, Statements of Stockholder’s Equity (Deficit) and
Statements of Cash Flows of Lithium Harvest ApS.
|
Consolidation |
Consolidation
The
accompanying consolidated financial statements include the accounts of the Company, its wholly subsidiary YER Brands
Inc., and its joint venture, Hero Wellness Systems Inc. (formerly Vitalizer Americas Inc.). The Company controls 55% of Hero
Wellness Systems Inc. Pursuant to Accounting Standards Codification Topic 810, the joint venture company is considered as a variable
interest entity that requires the Company to consolidate its account. All intercompany balances and transactions have been
eliminated in the consolidation. The operating results of the joint venture have been included in the Company’s consolidated
financial statements and the non-controlling interest that was not attributable to the Company has been reported separately. At
September 30, 2022, Hero Wellness Systems’ assets were impaired and the Company impaired its investment and eliminated Hero
Wellness System’s accounts from the consolidated financial statements.
|
Segment Reporting |
Segment
Reporting
The
Company reports segment information based on the “management” approach. The management approach designates the internal
reporting used by management for making decisions and assessing performance of a corporation-wide basis in comparison to its various
businesses. The Company has two reportable segments. The business operations consist of YER Brands and Sustainable Projects Group.
The segment for Hero Wellness Systems Inc. has been extinguished at September 30, 2022. The segments are determined based on several
factors including the nature of products and services, nature of production processes and delivery channels and consultancy
services. The operating segment’s performance is evaluated based on its segment income. Segment income is defined as gross
sales and miscellaneous income. At December 31, 2022, revenues and total assets were reported as follows (Restated):
Schedule of Segment Reporting
| |
Year Ended | | |
Year Ended | |
| |
December
31, 2022 | | |
December
31, 2021 | |
| |
| | |
| |
Sales | |
| | | |
| | |
Sustainable Projects Group | |
$ | - | | |
$ | - | |
YER Brands | |
| - | | |
| 233 | |
Total Sales | |
$ | - | | |
$ | 233 | |
| |
| | | |
| | |
Total Assets | |
| | | |
| | |
Sustainable Projects Group | |
$ | 13,435 | | |
$ | 59,805 | |
YER Brands | |
| 927 | | |
| 2,699 | |
Hero Wellness Systems (discontinued operations) | |
| - | | |
| 53,028 | |
Total Assets | |
$ | 14,362 | | |
$ | 115,532 | |
|
Intangible assets |
Intangible
assets
Intangible
assets are non-monetary identifiable assets, controlled by the Company that will produce future economic benefits, based on reasonable
and supportable assumptions about conditions that will exist over the life of the asset. An intangible asset that does not meet these
attributes will be recognized as an expense when it is incurred. Intangible assets that do, are capitalized and initially measured at
cost. Those with a determinable life will be amortized on a systematic basis over their future economic life. Those with an indefinite
useful life shall not be amortized until its useful life is determined to be longer indefinite. An intangible asset subject to amortization
shall be periodically reviewed for impairment. A recoverability test will be performed and, if applicable, unscheduled amortization is
considered.
License
agreements have been capitalized, recorded at cost and amortized over the life of the contracts. Website costs have been capitalized
and will be subject to amortization once the website is operational. They will be amortized over the life of the license to which it
supports.
|
Equipment |
Equipment
Equipment
represents purchases made for assets, whose useful life was determined to be greater than one year. The assets are initially recorded
at cost and depreciated over their estimated useful lives on a 3 year straight line basis.
|
Loss per share |
Loss
per share
The
Company reports basic loss per share in accordance with ASC Topic 260, Earnings Per Share (“ASC 260”). Basic loss per share
is based on the weighted average number of common shares outstanding and diluted loss per share is based on the weighted average number
of common shares outstanding and dilutive common stock equivalents. Basic loss per share is computed by dividing net loss (numerator)
applicable to common stockholders by the weighted average number of common shares outstanding (denominator) for the period. Loss
per share presented in the financial statements is basic loss per share as defined by ASU 260. There is no diluted net loss
per share on the potential exercise of the equity-based financial instruments; thus, a state of anti-dilution has occurred.
|
Website development costs |
Website
development costs
The
Company recognized the costs associated with developing a website in accordance with ASC 350-50, “Website Development Cost”
that codified the American Institute of Certified Public Accountants (“AICPA”) Statement of Position (“SOP”)
NO. 98-1, “Accounting for the Costs of Computer Software Developed or Obtained for Internal Use”. Relating to website development
costs, the Company follows the guidance pursuant to the Emerging Issues Task Force (EITF) NO. 00-2, “Accounting for Website Development
Costs”. The website development costs are divided into three stages, planning, development and production. The development stage
can further be classified as application and infrastructure development, graphics development and content development. In short, website
development cost for internal use should be capitalized except content input and data conversion costs in content development stage.
Costs
associated with the website consist primarily of website development costs paid to third party. These capitalized costs will be amortized
based on their estimated useful life over three years upon the website becoming operational. Internal costs related to the development
of website content will be charged to operations as incurred. Website development costs related to the customers are charged to cost
of sales.
|
Concentration of credit risk |
Concentration
of credit risk
The
Company places its cash and cash equivalents with a high credit quality financial institution. The Company maintains United States Dollars.
The Company minimizes its credit risks associated with cash by periodically evaluating the credit quality of its primary financial institution.
|
Financial instruments |
Financial
instruments
The
Company’s financial instruments consist principally of cash, accounts payable, accrued liabilities and notes payable. The carrying
amounts of such financial instruments in the accompanying financial statements approximate their fair values due to their relatively
short-term nature or the underlying terms are consistent with market terms. It is management’s opinion that the Company is
not exposed to any significant currency or credit risks arising from these financial instruments.
|
Fair value measurements |
Fair
value measurements
The
Company follows the guidelines in ASC Topic 820 “Fair Value Measurements and Disclosures”. Fair value is defined as the price
that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at
the measurement date. When determining the fair value measurements for assets and liabilities, which are required to be recorded at fair
value, the Company considers the principal or most advantageous market in which the Company would transact and the market-based risk
measurements or assumptions that market participants would use in pricing the asset or liability, such as inherent risk, transfer restrictions
and credit risk.
The
Company applies the following fair value hierarchy, which prioritizes the inputs used to measure fair value into three levels and bases
the categorization within the hierarchy upon the lowest level of input that is available and significant to the fair value measurement.
All financial instruments approximate their fair value.
|
Level
1 — Observable inputs that reflect unadjusted quoted prices for identical assets or liabilities traded in active markets. |
|
|
|
Level
2 — Observable inputs other than quoted prices in active markets for identical assets and liabilities, quoted prices for identical
or similar assets or liabilities in inactive markets, or other inputs that are observable or can be corroborated by observable market
data for substantially the full term of the assets or liabilities |
|
|
|
Level
3 — Inputs are generally unobservable and typically reflect management’s estimates of assumptions that market participants
would use in pricing the asset or liability. The fair values are therefore determined using model-based techniques, including option
pricing models and discounted cash flow models. |
|
Advertising and Promotion Costs |
Advertising
and Promotion Costs
The
Company follows ASC 720, “Advertising Costs” and expenses costs as incurred.
|
Revenue recognition |
Revenue
recognition
In
May 2014, the FASB issued guidance on the recognition of Revenue from Contracts with Customers. The core principle of the guidance is
that a company should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects
the consideration which the company expects to receive in exchange for those goods or services. To achieve this core principle, the guidance
provides a five-step analysis of transactions to determine when and how revenue is recognized. The guidance addresses several areas including
transfer of control, contracts with multiple performance obligations, and costs to obtain and fulfill contracts. The guidance also requires
additional disclosure about the nature, amount, timing, and uncertainty of revenue and cash flows arising from customer contracts, including
significant judgments and changes in judgments and assets recognized from costs incurred to obtain or fulfill a contract.
|
Inventory |
Inventory
Inventories
are stated at the lower of cost or net realizable value using the first-in, first out (FIFO) cost method of accounting. Cost is determined
using the first in, first out (FIFO) cost method. Costs include the cost of purchase and transportation costs that are directly incurred
to bring the inventories to their present location, and duty. Net realizable value is the estimated selling price of the inventory in
the ordinary course of business, less any estimated selling costs.
|
Stock based compensation |
Stock
based compensation
The
Company follows the guideline under ASC 718, “Stock Compensation”. The standard provides that for all stock-based
compensation plans, including employee stock options, restricted stock, employee stock purchase plans and stock appreciation rights, all share-based payments to both employees and directors be recognized in the income
statement based on their fair values. For non-employee stock-based compensation, the Company applies ASC 505, “Equity-Based Payments
to Non-employees”. This standard provides that all stock-based compensation related to non-employees be measured at the fair value of
the consideration received or the fair value of the equity instruments issued, whichever can be most reliably measured or
determinable.
In
June 2018, the FASB issued ASU No. 2018-07, “Compensation – Stock Compensation (Topic 718), Improvements to Non-employee
Share-Based Payment Accounting”, which is intended to improve the usefulness of the information provided to the users of financial
statements while reducing cost and complexity in financial reporting. Under the new standard, nonemployee share-based payment awards
within the scope of Topic 718 are measured at grant-date fair value of the equity instruments that an entity is obligated to issue when
conditions necessary to earn the right to benefit from the instruments have been satisfied. These equity-classified non-employee share-based
payment awards are measured at the grant date. Consistent with the accounting for employee share-based payment awards, an entity considers
the probability of satisfying performance conditions when non-employee share-based payment awards contain such conditions. The new standard
also eliminates the requirement to re-assess classification of such awards upon vesting. The new standard is effective for annual periods,
and interim periods within those annual periods, beginning after December 15, 2018. The adoption of this new standard did not have an
impact on the Company’s financial statements.
|
Credit Losses |
Credit
Losses
In
June 2016, the FASB issued ASU 2016-13, “Financial Instruments – Credit Losses”. The ASU sets forth a “current
expected credit loss” (CECL) model which requires the Company to measure all expected credit losses for financial instruments held
at the reporting date based on historical experience, current conditions, and reasonable supportable forecasts. This replaces the existing
incurred loss model and is applicable to the measurement of credit losses on financial assets measured at amortized cost and applies
to some off-balance sheet credit exposures. This ASU is effective for fiscal years beginning after December 15, 2019, including interim
periods within those fiscal years, with early adoption permitted. Recently, the FASB issued the final ASU to delay adoption for smaller
reporting companies to calendar year 2023. The Company is currently assessing the impact of the adoption of this ASU on its financial
statements.
|
Discontinued operations |
Discontinued
operations
Discontinued
operations are components of an entity that either have been disposed or abandoned or is classified as held for sale. Additionally, in
order to qualify as a discontinued operation, the disposal or abandonment must represent a strategic shift that has or will have, a major
effect on an entity’s operations and financial results.
|
Income taxes |
Income
taxes
The
Company follows the guideline under ASC Topic 740, “Income Taxes: Simplifying the Accounting for Income Taxes” which
requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been
included in the financial statements or tax returns. Under this method, deferred income taxes are recognized for the tax
consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at
each period end based on enacted tax laws and statutory tax rates, applicable to the periods in which the differences are expected
to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected
to be realized. Since the Company is in the developmental stage and has losses, no deferred tax asset or income taxes have been
recorded in the financial statements. There are no uncertain tax positions as of December 31, 2022 and 2021.
|
Recently issued accounting pronouncements |
Recently
issued accounting pronouncements
The
Company adopts new pronouncements relating to generally accepted accounting principles applicable to the Company as they are issued,
which may be in advance of their effective date. Management does not believe that any pronouncements not included above will have a material
effect on the accompanying financial statements.
|
X |
- DefinitionRestatement of previously issued consolidated financial statements policy text block.
+ References
+ Details
Name: |
SPGX_RestatementOfPreviouslyIssuedConsolidatedFinancialStatementsPolicyTextBlock |
Namespace Prefix: |
SPGX_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionWebsite Development Costs [Policy Text Block]
+ References
+ Details
Name: |
SPGX_WebsiteDevelopmentCostsPolicyTextBlock |
Namespace Prefix: |
SPGX_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- References
+ Details
Name: |
us-gaap_AccountingPoliciesAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionDisclosure of accounting policy for advertising cost.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -SubTopic 35 -Topic 720 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483406/720-35-50-1
+ Details
Name: |
us-gaap_AdvertisingCostsPolicyTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionDisclosure of accounting policy for salaries, bonuses, incentive awards, postretirement and postemployment benefits granted to employees, including equity-based arrangements; discloses methodologies for measurement, and the bases for recognizing related assets and liabilities and recognizing and reporting compensation expense.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b),(f(1)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2
+ Details
Name: |
us-gaap_CompensationRelatedCostsPolicyTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionDisclosure of accounting policy for credit risk.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 942 -SubTopic 825 -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480981/942-825-50-1
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (d) -SubTopic 10 -Topic 275 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482861/275-10-50-1
+ Details
Name: |
us-gaap_ConcentrationRiskCreditRisk |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionDisclosure of accounting policy regarding (1) the principles it follows in consolidating or combining the separate financial statements, including the principles followed in determining the inclusion or exclusion of subsidiaries or other entities in the consolidated or combined financial statements and (2) its treatment of interests (for example, common stock, a partnership interest or other means of exerting influence) in other entities, for example consolidation or use of the equity or cost methods of accounting. The accounting policy may also address the accounting treatment for intercompany accounts and transactions, noncontrolling interest, and the income statement treatment in consolidation for issuances of stock by a subsidiary.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483426/235-10-50-4
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-1
+ Details
Name: |
us-gaap_ConsolidationPolicyTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionDisclosure of accounting policy for credit loss on financial instrument measured at amortized cost basis, net investment in lease, off-balance sheet credit exposure, and available-for-sale debt security. Includes, but is not limited to, methodology used to estimate allowance for credit loss, how writeoff of uncollectible amount is recognized, and determination of past due status and nonaccrual status.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 14 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-14
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 30 -Paragraph 5A -Publisher FASB -URI https://asc.fasb.org//1943274/2147479391/326-20-30-5A
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 3C -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-3C
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 35 -Paragraph 8A -Publisher FASB -URI https://asc.fasb.org//1943274/2147479366/326-20-35-8A
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 3D -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-3D
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479344/326-20-45-5
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 30 -Name Accounting Standards Codification -Section 30 -Paragraph 1B -Publisher FASB -URI https://asc.fasb.org//1943274/2147479175/326-30-30-1B
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 3C -Publisher FASB -URI https://asc.fasb.org//1943274/2147479106/326-30-50-3C
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 3A -Publisher FASB -URI https://asc.fasb.org//1943274/2147479106/326-30-50-3A
Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 3D -Publisher FASB -URI https://asc.fasb.org//1943274/2147479106/326-30-50-3D
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 30 -Name Accounting Standards Codification -Section 35 -Paragraph 13A -Publisher FASB -URI https://asc.fasb.org//1943274/2147479148/326-30-35-13A
Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 30 -Paragraph 4A -Publisher FASB -URI https://asc.fasb.org//1943274/2147479391/326-20-30-4A
Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 30 -Name Accounting Standards Codification -Section 35 -Paragraph 7A -Publisher FASB -URI https://asc.fasb.org//1943274/2147479148/326-30-35-7A
Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 21 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-21
Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 11 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-11
Reference 16: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479106/326-30-50-7
Reference 17: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 17 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-17
Reference 18: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 6.M.Q4) -SubTopic 20 -Topic 326 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483530/326-20-S99-1
+ Details
Name: |
us-gaap_CreditLossFinancialInstrumentPolicyTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionDisclosure of accounting policy for discontinued operations. Includes, but is not limited to, method of interest allocation to a discontinued operation.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section S99 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480781/205-20-S99-3
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -SubTopic 20 -Topic 205 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-1
+ Details
Name: |
us-gaap_DiscontinuedOperationsPolicyTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionDisclosure of accounting policy for computing basic and diluted earnings or loss per share for each class of common stock and participating security. Addresses all significant policy factors, including any antidilutive items that have been excluded from the computation and takes into account stock dividends, splits and reverse splits that occur after the balance sheet date of the latest reporting period but before the issuance of the financial statements.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-2
+ Details
Name: |
us-gaap_EarningsPerSharePolicyTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionDisclosure of accounting policy for fair value measurements of financial and non-financial assets, liabilities and instruments classified in shareholders' equity. Disclosures include, but are not limited to, how an entity that manages a group of financial assets and liabilities on the basis of its net exposure measures the fair value of those assets and liabilities.
+ References
+ Details
Name: |
us-gaap_FairValueMeasurementPolicyPolicyTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionDisclosure of accounting policy for determining the fair value of financial instruments.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 60 -Paragraph 1 -SubTopic 10 -Topic 820 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482053/820-10-60-1
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -SubTopic 10 -Topic 825 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-1
+ Details
Name: |
us-gaap_FairValueOfFinancialInstrumentsPolicy |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionDisclosure of accounting policy for goodwill and intangible assets. This accounting policy also may address how an entity assesses and measures impairment of goodwill and intangible assets.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -SubTopic 30 -Topic 350 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482665/350-30-50-1
+ Details
Name: |
us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionDisclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-03(h)(1)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479886/946-10-S99-3
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 17 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-17
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-9
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 25 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482525/740-10-45-25
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482525/740-10-45-28
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 19 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-19
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482765/220-10-50-1
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 20 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-20
+ Details
Name: |
us-gaap_IncomeTaxPolicyTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionDisclosure of inventory accounting policy for inventory classes, including, but not limited to, basis for determining inventory amounts, methods by which amounts are added and removed from inventory classes, loss recognition on impairment of inventories, and situations in which inventories are stated above cost.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483489/210-10-50-1
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(6)(b)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
Reference 3: http://www.xbrl.org/2003/role/exampleRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483426/235-10-50-4
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 912 -SubTopic 330 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482105/912-330-50-1
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 330 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//330/tableOfContent
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 330 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483080/330-10-50-1
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 330 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483080/330-10-50-4
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 45 -Paragraph 6 -Subparagraph (a) -SubTopic 10 -Topic 270 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482989/270-10-45-6
+ Details
Name: |
us-gaap_InventoryPolicyTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionDisclosure of accounting policy pertaining to new accounting pronouncements that may impact the entity's financial reporting. Includes, but is not limited to, quantification of the expected or actual impact.
+ References
+ Details
Name: |
us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionDisclosure of accounting policy 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.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -SubTopic 10 -Topic 360 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482099/360-10-50-1
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(8)(a)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 6 -SubTopic 360 -Topic 958 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480321/958-360-50-6
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (d) -SubTopic 360 -Topic 958 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480321/958-360-50-1
+ Details
Name: |
us-gaap_PropertyPlantAndEquipmentPolicyTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionDisclosure of accounting policy for revenue from contract with customer.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 17 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-17
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 19 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-19
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 18 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-18
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 18 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-18
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 20 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-20
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 20 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-20
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 20 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-20
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 20 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-20
Reference 9: http://www.xbrl.org/2003/role/exampleRef -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Subparagraph (e) -SubTopic 10 -Topic 235 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483426/235-10-50-4
Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Topic 606 -Publisher FASB -URI https://asc.fasb.org//606/tableOfContent
+ Details
Name: |
us-gaap_RevenueFromContractWithCustomerPolicyTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionDisclosure of accounting policy for segment reporting.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 47 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482785/280-10-55-47
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 29 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-29
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 41 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-41
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 29 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-29
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 29 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-29
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 29 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-29
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 29 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-29
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 29 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-29
+ Details
Name: |
us-gaap_SegmentReportingPolicyPolicyTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionDisclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482861/275-10-50-9
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482861/275-10-50-4
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b) -SubTopic 10 -Topic 275 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482861/275-10-50-1
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -SubTopic 10 -Topic 275 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482861/275-10-50-1
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 11 -SubTopic 10 -Topic 275 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482861/275-10-50-11
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 12 -SubTopic 10 -Topic 275 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482861/275-10-50-12
Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -Section 50 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482861/275-10-50-8
+ Details
Name: |
us-gaap_UseOfEstimates |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.3
Summary of Accounting Policies (Tables)
|
12 Months Ended |
Dec. 31, 2022 |
Accounting Policies [Abstract] |
|
Schedule of Segment Reporting |
Schedule of Segment Reporting
| |
Year Ended | | |
Year Ended | |
| |
December
31, 2022 | | |
December
31, 2021 | |
| |
| | |
| |
Sales | |
| | | |
| | |
Sustainable Projects Group | |
$ | - | | |
$ | - | |
YER Brands | |
| - | | |
| 233 | |
Total Sales | |
$ | - | | |
$ | 233 | |
| |
| | | |
| | |
Total Assets | |
| | | |
| | |
Sustainable Projects Group | |
$ | 13,435 | | |
$ | 59,805 | |
YER Brands | |
| 927 | | |
| 2,699 | |
Hero Wellness Systems (discontinued operations) | |
| - | | |
| 53,028 | |
Total Assets | |
$ | 14,362 | | |
$ | 115,532 | |
|
X |
- References
+ Details
Name: |
us-gaap_AccountingPoliciesAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionTabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-25
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22
Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30
+ Details
Name: |
us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.3
Office Furniture and Equipment (Tables)
|
12 Months Ended |
Dec. 31, 2022 |
Property, Plant and Equipment [Abstract] |
|
Schedule of Office Furniture and Equipment |
Schedule of Office Furniture and Equipment
| |
Dec 31, 2022 | | |
Dec 31, 2021 | |
| |
| | |
| |
Cost | |
$ | 9,789 | | |
$ | 9,789 | |
Property plant and equipment gross | |
$ | 9,789 | | |
$ | 9,789 | |
Accumulated depreciation | |
| (9,164 | ) | |
| (7,498 | ) |
Total | |
$ | 625 | | |
$ | 2,291 | |
|
X |
- References
+ Details
Name: |
us-gaap_PropertyPlantAndEquipmentAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionTabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -SubTopic 10 -Topic 360 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482099/360-10-50-1
+ Details
Name: |
us-gaap_PropertyPlantAndEquipmentTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.3
Restatement of Previously Issued Consolidated Financial Statements (Tables)
|
12 Months Ended |
Dec. 31, 2022 |
Accounting Changes and Error Corrections [Abstract] |
|
Schedule of Restatements |
Schedule
of Restatements
| |
As Filed | | |
Restated Adjustment | | |
As Restated | |
| |
As of December 31, 2022 | |
| |
As Filed | | |
Restated Adjustment | | |
As Restated | |
As of | |
| | |
| | |
| |
ASSETS | |
| | |
| | |
| |
Current Assets: | |
| | | |
| | | |
| | |
Cash and cash equivalents | |
$ | 9,363 | | |
| - | | |
$ | 9,363 | |
Other receivables | |
| 32,180 | | |
| (32,180 | ) | |
| - | |
Inventory | |
| 3,939 | | |
| (3,939 | ) | |
| - | |
Prepaid expenses | |
| 4,403 | | |
| (29 | ) | |
| 4,374 | |
TOTAL CURRENT ASSETS | |
| 49,885 | | |
| - | | |
| 13,737 | |
| |
| | | |
| | | |
| | |
Office Equipment | |
| 625 | | |
| - | | |
| 625 | |
Intangible assets | |
| 74,778 | | |
| (74,778 | ) | |
| - | |
Goodwill | |
| 156,752 | | |
| (156,752 | ) | |
| - | |
| |
| | | |
| | | |
| | |
TOTAL ASSETS | |
$ | 282,040 | | |
| - | | |
$ | 14,362 | |
| |
| | | |
| | | |
| | |
LIABILITIES AND STOCKHOLDERS’ EQUITY | |
| | | |
| | | |
| | |
| |
| | | |
| | | |
| | |
LIABILITIES | |
| | | |
| | | |
| | |
CURRENT LIABILITIES: | |
| | | |
| | | |
| | |
Accounts payable and accrued liabilities | |
$ | 279,888 | | |
| (117,821 | ) | |
$ | 162,067 | |
Amount due to related party | |
| 287,911 | | |
| (145,727 | ) | |
| 142,184 | |
Convertible Note | |
| - | | |
| 125,000 | | |
| 125,000 | |
Interest payable | |
| - | | |
| 22,297 | | |
| 22,297 | |
Discontinued assets | |
| - | | |
| - | | |
| - | |
Note payables | |
| - | | |
| - | | |
| - | |
TOTAL CURRENT LIABILITIES | |
| 567,799 | | |
| | | |
| 451,548 | |
| |
| | | |
| | | |
| | |
NON-CURRENT LIABILITIES | |
| | | |
| | | |
| | |
Notes payable | |
$ | 56,722 | | |
| (6,722 | ) | |
$ | 50,000 | |
TOTAL NON-CURRENT LIABILITIES | |
| 56,722 | | |
| | | |
| 50,000 | |
| |
| | | |
| | | |
| | |
TOTAL LIABILITIES | |
$ | 624,521 | | |
| - | | |
$ | 501,548 | |
| |
| | | |
| | | |
| | |
Commitments and Contingencies | |
$ | - | | |
| - | | |
$ | - | |
| |
| | | |
| | | |
| | |
STOCKHOLDERS’ EQUITY | |
| | | |
| | | |
| | |
Common Stock Par Value: $0.0001 Authorized 500,000,000 shares Common Stock Issued: 8,725,877 | |
$ | 28,719 | | |
| (27,847 | ) | |
$ | 872 | |
Additional Paid in Capital | |
| 17,007,531 | | |
| (13,895,400 | ) | |
| 3,112,131 | |
Accumulated Deficit | |
| (17,375,748 | ) | |
| 13,775,559 | | |
| (3,600,189 | ) |
Accumulated other comprehensive income (loss) | |
| (2,983 | ) | |
| 2,983 | | |
| - | |
Obligation to issue shares | |
| - | | |
| - | | |
| - | |
Non-controlling
interest | |
| - | | |
| - | | |
| - | |
TOTAL STOCKHOLDERS’ EQUITY | |
| (342,481 | ) | |
| - | | |
| (487,186 | ) |
| |
| | | |
| | | |
| | |
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY | |
$ | 282,040 | | |
| - | | |
$ | 14,362 | |
Consolidated
Balance Sheets
| |
As
Filed | | |
Restated
Adjustment | | |
As
Restated | |
| |
As
of December 31, 2021 | |
| |
As
Filed | | |
Restated
Adjustment | | |
As
Restated | |
As of | |
| | |
| | |
| |
ASSETS | |
| | |
| | |
| |
Current Assets: | |
| | | |
| | | |
| | |
Cash and cash
equivalents | |
$ | 62,929 | | |
| (6,958 | ) | |
$ | 55,971 | |
Inventory | |
| 3,939 | | |
| (3,939 | ) | |
| - | |
Prepaid expenses | |
| 4,242 | | |
| - | | |
| 4,242 | |
Discontinued
assets | |
| 53,028 | | |
| - | | |
| 53,028 | |
TOTAL CURRENT ASSETS | |
| 124,138 | | |
| | | |
| 113,241 | |
| |
| | | |
| | | |
| | |
Office Equipment | |
| 2,292 | | |
| (1 | ) | |
| 2,291 | |
Intangible assets | |
| 91,718 | | |
| (91,718 | ) | |
| - | |
Goodwill | |
| 156,752 | | |
| (156,752 | ) | |
| - | |
| |
| | | |
| | | |
| | |
TOTAL ASSETS | |
$ | 374,900 | | |
| | | |
$ | 115,532 | |
| |
| | | |
| | | |
| | |
LIABILITIES AND STOCKHOLDERS’ EQUITY | |
| | | |
| | | |
| | |
| |
| | | |
| | | |
| | |
LIABILITIES | |
| | | |
| | | |
| | |
CURRENT LIABILITIES: | |
| | | |
| | | |
| | |
Accounts payable and accrued
liabilities | |
$ | 173,828 | | |
| (761 | ) | |
$ | 173,067 | |
Amount due to related party | |
| 89,704 | | |
| - | | |
| 89,704 | |
Note payables | |
| - | | |
| 50,000 | | |
| 50,000 | |
Interest payable | |
| - | | |
| 9,273 | | |
| 9,273 | |
Discontinued
assets | |
| 9,643 | | |
| - | | |
| 9,643 | |
TOTAL CURRENT LIABILITIES | |
| 273,175 | | |
| | | |
| 331,687 | |
| |
| | | |
| | | |
| | |
NON-CURRENT LIABILITIES | |
| | | |
| | | |
| | |
Notes
payable | |
$ | 54,972 | | |
| 45,028 | | |
$ | 100,000 | |
TOTAL NON-CURRENT LIABILITIES | |
| 54,972 | | |
| | | |
| 100,000 | |
| |
| | | |
| | | |
| | |
TOTAL LIABILITIES | |
$ | 328,147 | | |
| | | |
$ | 431,687 | |
| |
| | | |
| | | |
| | |
Commitments and Contingencies | |
$ | - | | |
| - | | |
$ | - | |
| |
| | | |
| | | |
| | |
STOCKHOLDERS’ EQUITY | |
| | | |
| | | |
| | |
Common Stock Par Value:
$0.0001 Authorized 500,000,000 shares Common Stock Issued: 8,085,877 | |
$ | 27,219 | | |
| (26,411 | ) | |
$ | 808 | |
Additional Paid in Capital | |
| 16,269,956 | | |
| (13,178,859 | ) | |
| 3,091,097 | |
Obligation to issue shares | |
| 21,098 | | |
| - | | |
| 21,098 | |
Accumulated Deficit | |
| (16,338,231 | ) | |
| 12,842,094 | | |
| (3,496,137 | ) |
Other Accumulated Comprehensive
Loss | |
| (268 | ) | |
| 268 | | |
| - | |
Non-controlling
interest | |
| 66,979 | | |
| - | | |
| 66,979 | |
TOTAL STOCKHOLDERS’
EQUITY | |
| 46,753 | | |
| | | |
| (316,155 | ) |
| |
| | | |
| | | |
| | |
TOTAL LIABILITIES AND
STOCKHOLDERS’ EQUITY | |
$ | 374,900 | | |
| | | |
$ | 115,532 | |
Consolidated
Statements of Operations and Comprehensive Loss
| |
As
Filed | | |
Restated
Adjustment | | |
As
Restated | |
| |
For
the year ended December 31, 2022 | |
| |
As
Filed | | |
Restated
Adjustment | | |
As
Restated | |
| |
| | |
| | |
| |
Revenues | |
$ | - | | |
| - | | |
$ | - | |
Gross Revenues | |
| - | | |
| - | | |
| - | |
Cost of Goods Sold | |
| - | | |
| - | | |
| - | |
Gross Margin | |
| - | | |
| | | |
| - | |
| |
| | | |
| | | |
| | |
Operating Expenses | |
| | | |
| | | |
| | |
Administrative and other operating
expenses | |
$ | 16,703 | | |
| (2,193 | ) | |
$ | 14,510 | |
Deprecation | |
| 28,667 | | |
| (27,000 | ) | |
| 1,667 | |
Management fees | |
| 160,690 | | |
| (108,190 | ) | |
| 52,500 | |
Professional fees | |
| 145,626 | | |
| (104,594 | ) | |
| 41,032 | |
Travel expenses | |
| 9,785 | | |
| (9,785 | ) | |
| - | |
| |
| | | |
| | | |
| | |
Operating loss before other items | |
| (361,471 | ) | |
| | | |
| (109,709 | ) |
Financing fees | |
| (692,977 | ) | |
| 692,977 | | |
| - | |
Interest expenses | |
| (1,750 | ) | |
| (11,274 | ) | |
| (13,024 | ) |
| |
| | | |
| | | |
| | |
Loss from continuing operations | |
| (1,056,198 | ) | |
| - | | |
| (122,733 | ) |
| |
| | | |
| | | |
| | |
Loss from discontinued operations | |
| (57,136 | ) | |
| - | | |
| (57,136 | ) |
Gain on deconsolidation | |
| 50,106 | | |
| - | | |
| 50,106 | |
| |
| | | |
| | | |
| | |
Net loss | |
$ | (1,063,228 | ) | |
| 933,465 | | |
$ | (129,763 | ) |
| |
| | | |
| | | |
| | |
Net loss attributed
to non-controlling interest on discontinued operations | |
| 25,711 | | |
| - | | |
| 25,711 | |
| |
| | | |
| | | |
| | |
Net loss on continuing operations, attributed
to shareholders | |
| (1,037,517 | ) | |
| - | | |
| (104,052 | ) |
| |
| | | |
| | | |
| | |
Comprehensive loss -
translation | |
| (2,715 | ) | |
| 2,715 | | |
| - | |
| |
| | | |
| | | |
| | |
Net loss and comprehensive loss Translation | |
| (1,040,232 | ) | |
| - | | |
| (104,052 | ) |
| |
| | | |
| | | |
| | |
Loss per share of common stock (Basic and diluted) | |
| | | |
| | | |
| | |
Continuing operations | |
$ | (0.004 | ) | |
| - | | |
$ | (0.014 | ) |
Discontinued operations | |
$ | (0.0002 | ) | |
| | | |
$ | (0.007 | ) |
Weighted average no. of share of common stock | |
| | | |
| | | |
| | |
Basic
and diluted | |
| 272,701,519 | | |
| - | | |
| 8,596,124 | |
Consolidated
Statements of Operations and Comprehensive Loss
| |
As
Filed | | |
Restated
Adjustment | | |
As
Restated | |
| |
For the year
ended December 31, 2021 | |
| |
As
Filed | | |
Restated
Adjustment | | |
As
Restated | |
| |
| | |
| | |
| |
Revenues | |
| | | |
| | | |
| | |
Gross Revenues | |
$ | 233 | | |
| | | |
$ | 233 | |
Cost of Goods Sold | |
| (74 | ) | |
| | | |
| (74 | ) |
Gross Margin | |
| 159 | | |
| | | |
| 159 | |
| |
| | | |
| | | |
| | |
Operating Expenses | |
| | | |
| | | |
| | |
Administrative and other operating expenses | |
$ | 14,198 | | |
| 3,630 | | |
$ | 17,828 | |
Deprecation | |
| 29,348 | | |
| | | |
| 29,348 | |
Management fees | |
| 36,000 | | |
| | | |
| 36,000 | |
Professional fees | |
| 49,609 | | |
| (791 | ) | |
| 48,818 | |
Impairment of intellectual properties | |
| - | | |
| 91,125 | | |
| 91,125 | |
Impairment of goodwill | |
| - | | |
| 156,752 | | |
| 156,752 | |
Impairment of trademark | |
| - | | |
| 593 | | |
| 593 | |
| |
| | | |
| | | |
| | |
Operating loss before other items | |
| (128,996 | ) | |
| | | |
| (380,305 | ) |
Financing fees | |
| (2,771,908 | ) | |
| 2,771,908 | | |
| - | |
Interest expenses | |
| (1,964 | ) | |
| (4,301 | ) | |
| (6,265 | ) |
| |
| | | |
| | | |
| | |
Loss from continuing operations | |
| (2,902,868 | ) | |
| 2,516,298 | | |
| (386,570 | ) |
| |
| | | |
| | | |
| | |
Loss from discontinued operations | |
| (16,251 | ) | |
| | | |
| (16,251 | ) |
| |
| | | |
| | | |
| | |
Net loss | |
$ | (2,919,119 | ) | |
| 2,516,298 | | |
$ | (402,821 | ) |
| |
| | | |
| | | |
| | |
Net loss attributed
to non-controlling interest on discontinued operations | |
| 7,313 | | |
| | | |
| 7,313 | |
| |
| | | |
| | | |
| | |
Net loss on continuing operations, attributed
to shareholders | |
| (2,911,806 | ) | |
| | | |
| (395,508 | ) |
| |
| | | |
| | | |
| | |
Comprehensive loss -
translation | |
| (583 | ) | |
| 583 | | |
| - | |
| |
| | | |
| | | |
| | |
Net loss and comprehensive loss Translation | |
| (2,912,389 | ) | |
| | | |
| (395,508 | ) |
| |
| | | |
| | | |
| | |
Loss per share of common stock (Basic and diluted) | |
| | | |
| | | |
| | |
Continuing operations | |
$ | (0.012 | ) | |
| | | |
$ | (0.049 | ) |
Discontinued operations | |
$ | (0.000 | ) | |
| | | |
$ | (0.002 | ) |
Weighted average no. of share of common stock | |
| | | |
| | | |
| | |
Basic and diluted | |
| 240,404,286 | | |
| | | |
| 7,833,548 | |
Consolidated
Statements of Cash Flows
| |
As
Filed | | |
Restated
Adjustment | | |
As
Restated | |
| |
For
the year ended December 31, 2022 | |
| |
As
Filed | | |
Restated
Adjustment | | |
As
Restated | |
| |
| | |
| | |
| |
Cash Flows from operating
activities: | |
| | | |
| | | |
| | |
Net loss | |
| (1,063,228 | ) | |
| 933,465 | | |
| (129,763 | ) |
Loss from discontinued
operations (Note 11) | |
| 57,136 | | |
| - | | |
| 57,136 | |
Loss from continuing operations | |
| (1,006,092 | ) | |
| 933,465 | | |
| (72,627 | ) |
Adjustments to reconcile net loss
to net cash used in operating activities: | |
| | | |
| | | |
| | |
Depreciation | |
| 28,667 | | |
| (27,000 | ) | |
| 1,667 | |
Shares issued for services | |
| - | | |
| - | | |
| - | |
Gain on deconsolidation | |
| (50,105 | ) | |
| (1 | ) | |
| (50,106 | ) |
Financing expenses | |
| 692,977 | | |
| (692,977 | ) | |
| - | |
Changes in current assets and liabilities | |
| | | |
| | | |
| | |
Prepaid expenses | |
| (5,161 | ) | |
| 5,029 | | |
| (132 | ) |
Inventory | |
| - | | |
| - | | |
| - | |
Other receivables | |
| (32,180 | ) | |
| 32,180 | | |
| - | |
Interest payable | |
| 18,862 | | |
| (5,838 | ) | |
| 13,024 | |
Accounts payable and accrued expenses | |
| (93,947 | ) | |
| 82,947 | | |
| (11,000 | ) |
Amount due to related parties | |
| 198,208 | | |
| (145,728 | ) | |
| 52,480 | |
Net cash used in operating
activities | |
| | | |
| | | |
| | |
From continuing operations | |
| (60,877 | ) | |
| (5,817 | ) | |
| (66,694 | ) |
From discontinued operations | |
| (4,914 | ) | |
| - | | |
| (4,914 | ) |
Net cash provided by (used in) operating activities | |
| (65,791 | ) | |
| (5,817 | ) | |
| (71,608 | ) |
| |
| | | |
| | | |
| | |
Cash Flows from investing
activities: | |
| | | |
| | | |
| | |
Intangible assets | |
| (10,060 | ) | |
| 10,060 | | |
| - | |
Net cash used in investing activities | |
| (10,060 | ) | |
| 10,060 | | |
| - | |
| |
| | | |
| | | |
| | |
Cash Flows from financing
activities: | |
| | | |
| | | |
| | |
Cash received on convertible note converted | |
| 25,000 | | |
| - | | |
| 25,000 | |
Net cash provided by financing activities | |
| 25,000 | | |
| - | | |
| 25,000 | |
| |
| | | |
| | | |
| | |
Effect of foreign exchange on cash | |
| (2,715 | ) | |
| 2,715 | | |
| - | |
| |
| | | |
| | | |
| | |
Net (decrease) increase in cash and cash equivalents | |
| (53,566 | ) | |
| - | | |
| (46,608 | ) |
Cash and cash equivalents at beginning of period | |
| 62,929 | | |
| - | | |
| 55,971 | |
Cash and cash equivalents at end of period | |
| 9,363 | | |
| - | | |
| 9,363 | |
Consolidated
Statements of Cash Flows
| |
As
Filed | | |
Restated
Adjustment | | |
As
Restated | |
| |
For
the year ended December 31, 2021 | |
| |
As
Filed | | |
Restated
Adjustment | | |
As
Restated | |
| |
| | |
| | |
| |
Cash Flows from operating
activities: | |
| | | |
| | | |
| | |
Net loss | |
| (2,919,119 | ) | |
| 2,516,298 | | |
| (402,821 | ) |
Loss from discontinued
operations (Note 11) | |
| 16,251 | | |
| | | |
| 16,251 | |
Loss from continuing operations | |
| (2,902,868 | ) | |
| 2,516,298 | | |
| (386,570 | ) |
Adjustments to reconcile net loss
to net cash used in operating activities: | |
| | | |
| | | |
| | |
Depreciation | |
| 29,581 | | |
| | | |
| 29,581 | |
Shares issued for services | |
| 10,500 | | |
| | | |
| 10,500 | |
Financing charges | |
| 2,771,908 | | |
| (2,771,908 | ) | |
| - | |
Impairment of intellectual properties | |
| - | | |
| 91,125 | | |
| 91,125 | |
Impairment of goodwill | |
| - | | |
| 156,752 | | |
| 156,752 | |
Impairment of trademark | |
| - | | |
| 593 | | |
| 593 | |
Changes in current assets and liabilities | |
| | | |
| | | |
| | |
Prepaid expenses | |
| 4,380 | | |
| | | |
| 4,380 | |
Inventory | |
| 8,030 | | |
| 3,940 | | |
| 11,970 | |
Interest payable | |
| 2,725 | | |
| 3,540 | | |
| 6,265 | |
Accounts payable and accrued expenses | |
| 45,161 | | |
| | | |
| 45,161 | |
Amount due to related parties | |
| 1,200 | | |
| | | |
| 1,200 | |
Net cash used in operating activities | |
| | | |
| | | |
| | |
From continuing operations | |
| (29,383 | ) | |
| 340 | | |
| (29,043 | ) |
From discontinued operations | |
| (16,251 | ) | |
| | | |
| (16,251 | ) |
Net cash provided by (used in) operating activities | |
| (45,634 | ) | |
| 340 | | |
| (45,294 | ) |
| |
| | | |
| | | |
| | |
Cash Flows from financing
activities: | |
| | | |
| | | |
| | |
Cash received on convertible note converted | |
| 100,000 | | |
| | | |
| 100,000 | |
Net cash provided by financing activities | |
| 100,000 | | |
| | | |
| 100,000 | |
| |
| | | |
| | | |
| | |
Effect of foreign exchange on cash | |
| (583 | ) | |
| | | |
| - | |
| |
| | | |
| | | |
| | |
Net increase in cash and cash equivalents | |
| 54,706 | | |
| | | |
| 54,706 | |
Cash and cash equivalents at beginning of period | |
| 1,265 | | |
| - | | |
| 1,265 | |
Cash and cash equivalents at end of period | |
| 55,971 | | |
| - | | |
| 55,971 | |
|
X |
- References
+ Details
Name: |
us-gaap_AccountingChangesAndErrorCorrectionsAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionTabular disclosure of prior period adjustments to previously issued financial statements including (1) the effect of the correction on each financial statement line item and any per-share amounts affected for each prior period presented (2) the cumulative effect of the change on retained earnings or other appropriate components of equity or net assets in the statement of financial position, as of the beginning of the earliest period presented, and (3) the effect of the prior period adjustments (both gross and net of applicable income tax) on the net income of each prior period presented in the entity's annual report for the year in which the adjustments are made.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-8
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-7
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-9
+ Details
Name: |
us-gaap_ScheduleOfErrorCorrectionsAndPriorPeriodAdjustmentsTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.3
Accounts Payable and Accrued Liabilities (Tables)
|
12 Months Ended |
Dec. 31, 2022 |
Payables and Accruals [Abstract] |
|
Schedule of Accounts Payable and Accrued Liabilities |
Accounts
payable and accrued liabilities as of December 31, 2022 and 2021 are summarized as follows:
Schedule of Accounts Payable and Accrued Liabilities
| |
Dec
31, 2022 | | |
Dec
31, 2021 | |
| |
| | |
| |
Accounts payable | |
$ | | | |
$ | | |
Professional fees | |
| 98,532 | | |
| 55,478 | |
Consulting fees | |
| 35,000 | | |
| 35,000 | |
Others | |
| 8,603 | | |
| 71,589 | |
Accrued liabilities | |
| | | |
| | |
Accounting fee | |
| 2,000 | | |
| 2,000 | |
Audit fee | |
| 6,500 | | |
| 9,000 | |
Legal | |
| 11,432 | | |
| - | |
Total | |
$ | 162,067 | | |
$ | 173,067 | |
|
X |
- References
+ Details
Name: |
us-gaap_PayablesAndAccrualsAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionTabular disclosure of the (a) carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business (accounts payable); (b) other payables; and (c) accrued liabilities. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). An alternative caption includes accrued expenses.
+ References
+ Details
Name: |
us-gaap_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.3
Impairment (Tables)
|
12 Months Ended |
Dec. 31, 2022 |
Goodwill and Intangible Assets Disclosure [Abstract] |
|
Schedule of Identifiable Assets and Goodwill |
Schedule
of Identifiable Assets and Goodwill
| |
| | |
Purchase Price | |
$ | 300,002 | |
| |
| | |
Allocated to - License | |
| 135,000 | |
Equipment | |
| 5,000 | |
Inventory | |
| 3,250 | |
Identifiable net assets | |
| 143,250 | |
| |
| | |
Allocated to Goodwill | |
$ | 156,752 | |
|
Summary of Intangible Assets |
Summary
of Intangible Assets
| |
| | |
December 31, 2021 | | |
| |
| |
Cost | | |
Depreciation | | |
Impairment | | |
Net | |
Intellectual properties | |
$ | 135,000 | | |
$ | 43,875 | | |
$ | 91,125 | | |
$ | - | |
Trademark | |
$ | 593 | | |
| - | | |
| 593 | | |
| - | |
|
X |
- DefinitionTabular disclosure of asset acquisition.
+ ReferencesReference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 50 -Name Accounting Standards Codification -Section 15 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480123/805-50-15-3
+ Details
Name: |
us-gaap_AssetAcquisitionTableTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- References
+ Details
Name: |
us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionTabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance with a finite life, by either major class or business segment.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482665/350-30-50-1
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482665/350-30-50-2
+ Details
Name: |
us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.3
Equity in Joint Venture, Non-Controlling Interest (Tables)
|
12 Months Ended |
Dec. 31, 2022 |
Noncontrolling Interest [Abstract] |
|
Schedule of Equity in Joint Venture, Non-Controlling Interest |
Schedule of Equity in Joint Venture, Non-Controlling Interest
| |
Dec
31, 2022 | | |
Dec
31, 2021 | |
Assets | |
$ | - | | |
$ | 53,028 | |
Liabilities | |
| (8,837 | ) | |
| (9,643 | ) |
Net Assets | |
$ | (8,837 | ) | |
$ | 43,385 | |
| |
| | | |
| | |
Revenues | |
$ | 4,280 | | |
$ | 5,120 | |
Expenses | |
| (61,416 | ) | |
| (21,371 | ) |
Net Income | |
$ | (57,136 | ) | |
$ | (16,251 | ) |
| |
| | | |
| | |
Company’s joint
venture interest portion on net loss | |
$ | (31,425 | ) | |
$ | (8,938 | ) |
| |
| | | |
| | |
Non-controlling joint
venture interest on net loss | |
$ | (25,711 | ) | |
$ | (7,313 | ) |
| |
| | | |
| | |
Company’s Capital
contribution to joint venture | |
$ | 286,825 | | |
$ | 286,825 | |
| |
| | | |
| | |
Company’s joint
venture interest portion in net assets | |
$ | (4,861 | ) | |
$ | 23,862 | |
| |
| | | |
| | |
Total Equity of Joint Venture | |
$ | 443,275 | | |
$ | 443,275 | |
Company’s portion
of the Joint Venture | |
| 286,825 | | |
| 286,825 | |
Non-controlling interest portion in equity | |
| 156,450 | | |
| 156,450 | |
| |
| | | |
| | |
Reduced by losses to date | |
| | | |
| | |
Prior years | |
| (89,471 | ) | |
| (82,158 | ) |
Current period | |
| (25,711 | ) | |
| (7,313 | ) |
Net non-controlling
interest portion in equity, adjusted for losses to date, before deconsolidation | |
$ | 41,268 | | |
$ | 66,979 | |
|
X |
- DefinitionSummary of Information on Joint Venture Non-Conrolling Interest [Table Text Block]
+ References
+ Details
Name: |
SPGX_SummaryOfInformationOnJointVentureNonConrollingInterestTableTextBlock |
Namespace Prefix: |
SPGX_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- References
+ Details
Name: |
us-gaap_NoncontrollingInterestAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.3
Discontinued Operations (Tables)
|
12 Months Ended |
Dec. 31, 2022 |
Discontinued Operations and Disposal Groups [Abstract] |
|
Schedule of Discontinued Operations |
Schedule of Discontinued Operations
| |
Dec
31, 2022 | | |
Dec
31, 2021 | |
Revenues | |
| | | |
| | |
Sales | |
$ | 4,280 | | |
| 5,120 | |
Cost of sales | |
| (5,472 | ) | |
| (6,599 | ) |
Net loss | |
| (1,192 | ) | |
| (1,479 | ) |
Expenses | |
| | | |
| | |
General and administrative | |
| 5,888 | | |
| 12,022 | |
Professional fees | |
| 2,500 | | |
| 2,750 | |
Inventory
write down | |
| 47,556 | | |
| - | |
Operating expense | |
| (55,944 | ) | |
| (14,772 | ) |
Net loss from discontinued
operations | |
$ | (57,136 | ) | |
| (16,251 | ) |
| |
| | | |
| | |
Upon consolidation, the Company recorded the
following gain | |
| | | |
| | |
Net liabilities
eliminated on deconsolidation | |
$ | (8,838 | ) | |
| | |
Elimination
of non-controlling interest | |
| (41,268 | ) | |
| | |
Gain
on deconsolidation | |
$ | 50,106 | | |
| | |
|
X |
- References
+ Details
Name: |
us-gaap_DiscontinuedOperationsAndDisposalGroupsAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionTabular disclosure of information related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 3 -SubTopic 10 -Topic 360 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482099/360-10-50-3
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 11 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-11
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 3A -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-3A
Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 4A -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-4A
Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 4B -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-4B
Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5A -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-5A
Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5B -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-5B
Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5C -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-5C
Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5D -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-5D
Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-7
Reference 11: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3A -Publisher FASB -URI https://asc.fasb.org//1943274/2147482099/360-10-50-3A
Reference 12: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -SubTopic 20 -Topic 205 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-1
Reference 13: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-3
+ Details
Name: |
us-gaap_ScheduleOfDisposalGroupsIncludingDiscontinuedOperationsIncomeStatementBalanceSheetAndAdditionalDisclosuresTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.3
Income Taxes (Tables)
|
12 Months Ended |
Dec. 31, 2022 |
Income Tax Disclosure [Abstract] |
|
Schedule of Effective Tax Rates |
Schedule of Effective Tax Rates
| |
Dec
31, 2022 | | |
Dec
31, 2021 | |
| |
| | |
| |
Net loss for the year | |
$ | (129,763 | ) | |
$ | (402,821 | ) |
| |
| | | |
| | |
Statutory and effective tax rate | |
| 21 | % | |
| 21 | % |
Income tax recovery at the effective rate | |
| (16,728 | ) | |
| (84,592 | ) |
Permanent differences | |
| (10,522 | ) | |
| - | |
True-up prior years’ differences | |
| | | |
| | |
Tax benefit deferred | |
| 27,250 | | |
| 84,592 | |
| |
| | | |
| | |
Income tax recovery | |
$ | - | | |
$ | - | |
|
Schedule of Components of the Net Deferred Tax Asset |
Schedule of Components of the Net Deferred Tax Asset
| |
Dec
31, 2022 | | |
Dec
31, 2021 | |
| |
| | |
| |
Tax losses carried forward | |
$ | 1,830,700 | | |
$ | 1,688,500 | |
Intangible Assets and Goodwill temporary
differences | |
| 233,100 | | |
| 252,500 | |
Net timing differences | |
| 2,063,800 | | |
| 1,941,000 | |
| |
| | | |
| | |
Statutory and effective tax rate | |
| 21 | % | |
| 21 | % |
Deferred tax assets | |
| 433,400 | | |
| 407,600 | |
Valuation allowance | |
| (433,400 | ) | |
| (407,600 | ) |
| |
| | | |
| | |
Net deferred asset | |
$ | - | | |
$ | - | |
|
X |
- DefinitionTabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 2 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-2
+ Details
Name: |
us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionTabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 12 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-12
+ Details
Name: |
us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:textBlockItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.3
Organization and Nature of Operations (Details Narrative) - Securities Agreement [Member] - Common Stock [Member]
|
Feb. 14, 2023
shares
|
Feb. 14, 2023
shares
|
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |
|
|
Shares received, conversion |
206,667,233
|
|
Increase in outstanding, shares |
287,190,813
|
287,190,813
|
Convertible Notes Payable [Member] |
|
|
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |
|
|
Shares received, conversion |
71,797,703
|
71,797,703
|
X |
- DefinitionLine items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 808 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479402/808-10-50-1
+ Details
Name: |
us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionNumber of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -SubTopic 10 -Topic 505 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-2
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.6-05(4)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-2
Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-09(4)(b)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(16)(a)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1
Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-09(7)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3
Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_CommonStockSharesOutstanding |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:sharesItemType |
Balance Type: |
na |
Period Type: |
instant |
|
X |
- DefinitionNumber of new stock issued during the period.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -SubTopic 10 -Topic 505 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-2
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 505 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481004/946-505-50-2
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-09(4)(b)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-03(i)(1)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479886/946-10-S99-3
Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(28)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1
Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_StockIssuedDuringPeriodSharesNewIssues |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:sharesItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- Details
Name: |
us-gaap_TypeOfArrangementAxis=SPGX_SecuritiesAgreementMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
X |
- Details
Name: |
us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
X |
- Details
Name: |
us-gaap_ShortTermDebtTypeAxis=us-gaap_ConvertibleNotesPayableMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
v3.23.3
X |
- DefinitionAmount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(1)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483467/210-10-45-1
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-4
+ Details
Name: |
us-gaap_CashAndCashEquivalentsAtCarryingValue |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- References
+ Details
Name: |
us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionAmount of accumulated undistributed earnings (deficit).
+ ReferencesReference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (g)(2)(i) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (h)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 11 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480990/946-20-50-11
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(23)(a)(4)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(17)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1
Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1
Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(30)(a)(3)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_RetainedEarningsAccumulatedDeficit |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
v3.23.3
Schedule of Segment Reporting (Details) - USD ($)
|
12 Months Ended |
Dec. 31, 2022 |
Dec. 31, 2021 |
Total Sales |
|
$ 233
|
Total Assets |
14,362
|
115,532
|
Previously Reported [Member] |
|
|
Total Sales |
|
233
|
Total Assets |
282,040
|
374,900
|
Sustainable Projects Group [Member] |
|
|
Total Sales |
|
|
Total Assets |
13,435
|
59,805
|
Sustainable Projects Group [Member] | Previously Reported [Member] |
|
|
Total Sales |
|
|
YER Brands [Member] |
|
|
Total Sales |
|
|
Total Assets |
927
|
2,699
|
YER Brands [Member] | Previously Reported [Member] |
|
|
Total Sales |
|
233
|
Hero Wellness Systems [Member] |
|
|
Total Assets |
|
$ 53,028
|
X |
- DefinitionSum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (bb) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 25 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481231/810-10-45-25
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(g)(1)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 323 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 28 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28
Reference 6: http://www.xbrl.org/2003/role/exampleRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10
Reference 7: http://www.xbrl.org/2003/role/exampleRef -Topic 946 -SubTopic 830 -Name Accounting Standards Codification -Section 55 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480167/946-830-55-12
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(12)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22
Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(8)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(18)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 13: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 14: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 16: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 17: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 18: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 19: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 20: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(B)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 21: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 22: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 23: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481404/852-10-50-7
Reference 24: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 30 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30
Reference 25: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 26: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(11)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1
+ Details
Name: |
us-gaap_Assets |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionAmount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 924 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 11.L) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479941/924-10-S99-1
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-5
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 30 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 42 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-42
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 40 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-40
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 41 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-41
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-4
+ Details
Name: |
us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- Details
Name: |
srt_RestatementAxis=srt_ScenarioPreviouslyReportedMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
X |
- Details
Name: |
dei_LegalEntityAxis=SPGX_SustainableProjectsGroupMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
X |
- Details
Name: |
dei_LegalEntityAxis=SPGX_YERBrandsMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
X |
- Details
Name: |
dei_LegalEntityAxis=SPGX_HeroWellnessSystemsMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
v3.23.3
X |
- References
+ Details
Name: |
us-gaap_AccountingPoliciesAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionUseful life of long lived, physical assets used in the normal conduct of business and not intended for resale, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. Examples include, but not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment.
+ References
+ Details
Name: |
us-gaap_PropertyPlantAndEquipmentUsefulLife |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:durationItemType |
Balance Type: |
na |
Period Type: |
instant |
|
v3.23.3
X |
- DefinitionAmount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(8)(b)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(14)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482099/360-10-50-1
+ Details
Name: |
us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionAmount before accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(8)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(13)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482099/360-10-50-1
+ Details
Name: |
us-gaap_PropertyPlantAndEquipmentGross |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionLine items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.
+ References
+ Details
Name: |
us-gaap_PropertyPlantAndEquipmentLineItems |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionAmount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -SubTopic 10 -Topic 360 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482099/360-10-50-1
Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(8)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 360 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480842/942-360-50-1
+ Details
Name: |
us-gaap_PropertyPlantAndEquipmentNet |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- Details
Name: |
us-gaap_PropertyPlantAndEquipmentByTypeAxis=SPGX_OfficeFurnitureAndEquipmentMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
v3.23.3
X |
- DefinitionThe amount of expense recognized in the current period that reflects the allocation of the cost of tangible assets over the assets' useful lives. Includes production and non-production related depreciation.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (b) -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482099/360-10-50-1
+ Details
Name: |
us-gaap_Depreciation |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionLine items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.
+ References
+ Details
Name: |
us-gaap_PropertyPlantAndEquipmentLineItems |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- Details
Name: |
us-gaap_PropertyPlantAndEquipmentByTypeAxis=SPGX_OfficeFurnitureAndEquipmentMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
v3.23.3
Schedule of Restatements (Details) - USD ($)
|
12 Months Ended |
|
Dec. 31, 2022 |
Dec. 31, 2021 |
Dec. 31, 2020 |
Current Assets: |
|
|
|
Cash and cash equivalents |
$ 9,363
|
$ 55,971
|
|
Other receivables |
|
|
|
Inventory |
|
|
|
Prepaid expenses |
4,374
|
4,242
|
|
TOTAL CURRENT ASSETS |
13,737
|
113,241
|
|
Office Equipment |
625
|
2,291
|
|
Intangible assets |
|
|
|
Goodwill |
|
|
|
TOTAL ASSETS |
14,362
|
115,532
|
|
CURRENT LIABILITIES: |
|
|
|
Accounts payable and accrued liabilities |
162,067
|
173,067
|
|
Convertible Note |
125,000
|
|
|
Interest payable |
22,297
|
9,273
|
|
Discontinued assets |
|
53,028
|
|
Note payables |
|
50,000
|
|
TOTAL CURRENT LIABILITIES |
451,548
|
331,687
|
|
NON-CURRENT LIABILITIES |
|
|
|
Notes payable |
50,000
|
100,000
|
|
TOTAL NON-CURRENT LIABILITIES |
50,000
|
100,000
|
|
TOTAL LIABILITIES |
501,548
|
431,687
|
|
Commitments and Contingencies |
|
|
|
STOCKHOLDERS’ EQUITY |
|
|
|
Common Stock Par Value: $0.0001 Authorized 500,000,000 shares Common Stock Issued: 8,085,877 |
$ 872
|
$ 808
|
|
Common stock, par value |
$ 0.0001
|
$ 0.0001
|
|
Common stock, shares authorized |
500,000,000
|
500,000,000
|
|
Common stock, shares issued |
8,725,877
|
8,085,877
|
|
Additional Paid in Capital |
$ 3,112,131
|
$ 3,091,097
|
|
Accumulated Deficit |
(3,600,189)
|
(3,496,137)
|
|
Other Accumulated Comprehensive Loss |
|
|
|
Obligation to issue shares |
|
21,098
|
|
Non-controlling interest |
|
66,979
|
|
TOTAL STOCKHOLDERS’ DEFICIT |
(487,186)
|
(316,155)
|
$ 55,068
|
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT |
14,362
|
115,532
|
|
Discontinued assets |
|
9,643
|
|
Revenues |
|
|
|
Gross Revenues |
|
233
|
|
Cost of Goods Sold |
|
74
|
|
Gross Margin |
|
(159)
|
|
Operating Expenses |
|
|
|
Administrative and other operating expenses |
14,510
|
17,828
|
|
Deprecation |
1,667
|
29,348
|
|
Management fees |
52,500
|
36,000
|
|
Professional fees |
41,032
|
48,818
|
|
Travel expenses |
|
|
|
Operating loss before other items |
(109,709)
|
(380,305)
|
|
Financing fees |
|
|
|
Interest expenses |
(13,024)
|
(6,265)
|
|
Loss from continuing operations |
(122,733)
|
(386,570)
|
|
Loss from discontinued operations |
(57,136)
|
(16,251)
|
|
Impairment of intellectual properties |
50,106
|
91,125
|
|
Net loss |
(129,763)
|
(402,821)
|
|
Net loss attributed to non-controlling interest on discontinued operations |
25,711
|
7,313
|
|
Net loss and comprehensive loss |
(104,052)
|
(395,508)
|
|
Comprehensive loss - translation |
|
|
|
Net loss and comprehensive loss attributed to shareholders |
$ (104,052)
|
$ (395,508)
|
|
Loss per share of common stock (Basic and diluted) |
|
|
|
Continuing operations Basic |
$ (0.014)
|
$ (0.049)
|
|
Continuing operations Diluted |
(0.014)
|
(0.049)
|
|
Discontinued operations Basic |
(0.007)
|
(0.002)
|
|
Discontinued operations Diluted |
$ (0.007)
|
$ (0.002)
|
|
Weighted average no. of share of common stock |
|
|
|
Basic |
8,596,124
|
7,833,548
|
|
Diluted |
8,596,124
|
7,833,548
|
|
Gross Revenues |
|
$ 233
|
|
Cost of Goods Sold |
|
(74)
|
|
Gross Margin |
|
159
|
|
Impairment of intellectual properties |
|
91,125
|
|
Impairment of goodwill |
|
156,752
|
|
Impairment of trademark |
|
593
|
|
Cash Flows from operating activities: |
|
|
|
Net loss |
(129,763)
|
(402,821)
|
|
Loss from discontinued operations (Note 11) |
57,136
|
16,251
|
|
Loss from continuing operations |
(72,627)
|
(386,570)
|
|
Adjustments to reconcile net loss to net cash used in operating activities: |
|
|
|
Depreciation |
1,667
|
29,581
|
|
Shares issued for services |
|
10,500
|
|
Gain on deconsolidation |
(50,106)
|
|
|
Financing charges |
|
|
|
Changes in current assets and liabilities |
|
|
|
Prepaid expenses |
(132)
|
4,380
|
|
Inventory |
|
11,970
|
|
Other receivables |
|
|
|
Interest payable |
13,024
|
6,265
|
|
Accounts payable and accrued expenses |
(11,000)
|
45,161
|
|
Amount due to related parties |
52,480
|
1,200
|
|
From continuing operations |
(66,694)
|
(29,043)
|
|
From discontinued operations |
(4,914)
|
(16,251)
|
|
Net cash provided by (used in) operating activities |
(71,608)
|
(45,294)
|
|
Cash Flows from investing activities: |
|
|
|
Intangible assets |
|
|
|
Net cash used in investing activities |
|
|
|
Cash Flows from financing activities: |
|
|
|
Cash received on convertible note converted |
25,000
|
100,000
|
|
Net cash provided by financing activities |
25,000
|
100,000
|
|
Effect of foreign exchange on cash |
|
|
|
Net increase in cash and cash equivalents |
(46,608)
|
54,706
|
|
Cash and cash equivalents at beginning of period |
55,971
|
1,265
|
|
Cash and cash equivalents at end of period |
9,363
|
55,971
|
|
Cash and cash equivalents at beginning of period |
55,971
|
1,265
|
|
Cash and cash equivalents at end of period |
|
55,971
|
|
Related Party [Member] |
|
|
|
CURRENT LIABILITIES: |
|
|
|
Amount due to related party |
142,184
|
89,704
|
|
Nonrelated Party [Member] |
|
|
|
CURRENT LIABILITIES: |
|
|
|
Convertible Note |
125,000
|
|
|
Previously Reported [Member] |
|
|
|
Current Assets: |
|
|
|
Cash and cash equivalents |
9,363
|
62,929
|
|
Other receivables |
32,180
|
|
|
Inventory |
3,939
|
3,939
|
|
Prepaid expenses |
4,403
|
4,242
|
|
TOTAL CURRENT ASSETS |
49,885
|
124,138
|
|
Office Equipment |
625
|
2,292
|
|
Intangible assets |
74,778
|
91,718
|
|
Goodwill |
156,752
|
156,752
|
|
TOTAL ASSETS |
282,040
|
374,900
|
|
CURRENT LIABILITIES: |
|
|
|
Accounts payable and accrued liabilities |
279,888
|
173,828
|
|
Interest payable |
|
|
|
Discontinued assets |
|
53,028
|
|
Note payables |
|
|
|
TOTAL CURRENT LIABILITIES |
567,799
|
273,175
|
|
NON-CURRENT LIABILITIES |
|
|
|
Notes payable |
56,722
|
54,972
|
|
TOTAL NON-CURRENT LIABILITIES |
56,722
|
54,972
|
|
TOTAL LIABILITIES |
624,521
|
328,147
|
|
Commitments and Contingencies |
|
|
|
STOCKHOLDERS’ EQUITY |
|
|
|
Common Stock Par Value: $0.0001 Authorized 500,000,000 shares Common Stock Issued: 8,085,877 |
28,719
|
27,219
|
|
Additional Paid in Capital |
17,007,531
|
16,269,956
|
|
Accumulated Deficit |
(17,375,748)
|
(16,338,231)
|
|
Other Accumulated Comprehensive Loss |
(2,983)
|
(268)
|
|
Obligation to issue shares |
|
21,098
|
|
Non-controlling interest |
|
66,979
|
|
TOTAL STOCKHOLDERS’ DEFICIT |
(342,481)
|
46,753
|
|
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT |
282,040
|
374,900
|
|
Discontinued assets |
|
9,643
|
|
Revenues |
|
|
|
Gross Revenues |
|
233
|
|
Cost of Goods Sold |
|
74
|
|
Gross Margin |
|
(159)
|
|
Operating Expenses |
|
|
|
Administrative and other operating expenses |
16,703
|
14,198
|
|
Deprecation |
28,667
|
29,348
|
|
Management fees |
160,690
|
36,000
|
|
Professional fees |
145,626
|
49,609
|
|
Travel expenses |
9,785
|
|
|
Operating loss before other items |
(361,471)
|
(128,996)
|
|
Financing fees |
(692,977)
|
(2,771,908)
|
|
Interest expenses |
(1,750)
|
(1,964)
|
|
Loss from continuing operations |
(1,056,198)
|
(2,902,868)
|
|
Loss from discontinued operations |
(57,136)
|
(16,251)
|
|
Impairment of intellectual properties |
50,106
|
|
|
Net loss |
(1,063,228)
|
(2,919,119)
|
|
Net loss attributed to non-controlling interest on discontinued operations |
25,711
|
7,313
|
|
Net loss and comprehensive loss |
(1,037,517)
|
(2,911,806)
|
|
Comprehensive loss - translation |
(2,715)
|
(583)
|
|
Net loss and comprehensive loss attributed to shareholders |
$ (1,040,232)
|
$ (2,912,389)
|
|
Loss per share of common stock (Basic and diluted) |
|
|
|
Continuing operations Basic |
$ (0.004)
|
$ (0.012)
|
|
Continuing operations Diluted |
(0.004)
|
(0.012)
|
|
Discontinued operations Basic |
(0.0002)
|
(0.000)
|
|
Discontinued operations Diluted |
$ (0.0002)
|
$ (0.000)
|
|
Weighted average no. of share of common stock |
|
|
|
Basic |
272,701,519
|
240,404,286
|
|
Diluted |
272,701,519
|
240,404,286
|
|
Gross Revenues |
|
$ 233
|
|
Cost of Goods Sold |
|
(74)
|
|
Gross Margin |
|
159
|
|
Impairment of intellectual properties |
|
|
|
Impairment of goodwill |
|
|
|
Impairment of trademark |
|
|
|
Cash Flows from operating activities: |
|
|
|
Net loss |
(1,063,228)
|
(2,919,119)
|
|
Loss from discontinued operations (Note 11) |
57,136
|
16,251
|
|
Loss from continuing operations |
(1,006,092)
|
(2,902,868)
|
|
Adjustments to reconcile net loss to net cash used in operating activities: |
|
|
|
Depreciation |
28,667
|
29,581
|
|
Shares issued for services |
|
10,500
|
|
Gain on deconsolidation |
(50,105)
|
|
|
Financing charges |
692,977
|
2,771,908
|
|
Changes in current assets and liabilities |
|
|
|
Prepaid expenses |
(5,161)
|
4,380
|
|
Inventory |
|
8,030
|
|
Other receivables |
(32,180)
|
|
|
Interest payable |
18,862
|
2,725
|
|
Accounts payable and accrued expenses |
(93,947)
|
45,161
|
|
Amount due to related parties |
198,208
|
1,200
|
|
From continuing operations |
(60,877)
|
(29,383)
|
|
From discontinued operations |
(4,914)
|
(16,251)
|
|
Net cash provided by (used in) operating activities |
(65,791)
|
(45,634)
|
|
Cash Flows from investing activities: |
|
|
|
Intangible assets |
(10,060)
|
|
|
Net cash used in investing activities |
(10,060)
|
|
|
Cash Flows from financing activities: |
|
|
|
Cash received on convertible note converted |
25,000
|
100,000
|
|
Net cash provided by financing activities |
25,000
|
100,000
|
|
Effect of foreign exchange on cash |
(2,715)
|
(583)
|
|
Net increase in cash and cash equivalents |
(53,566)
|
54,706
|
|
Cash and cash equivalents at beginning of period |
62,929
|
|
|
Cash and cash equivalents at end of period |
9,363
|
62,929
|
|
Cash and cash equivalents at beginning of period |
55,971
|
1,265
|
|
Cash and cash equivalents at end of period |
|
55,971
|
|
Previously Reported [Member] | Related Party [Member] |
|
|
|
CURRENT LIABILITIES: |
|
|
|
Amount due to related party |
287,911
|
89,704
|
|
Previously Reported [Member] | Nonrelated Party [Member] |
|
|
|
CURRENT LIABILITIES: |
|
|
|
Convertible Note |
|
|
|
Revision of Prior Period, Adjustment [Member] |
|
|
|
Current Assets: |
|
|
|
Cash and cash equivalents |
|
(6,958)
|
|
Other receivables |
(32,180)
|
|
|
Inventory |
(3,939)
|
(3,939)
|
|
Prepaid expenses |
(29)
|
|
|
TOTAL CURRENT ASSETS |
|
|
|
Office Equipment |
|
(1)
|
|
Intangible assets |
(74,778)
|
(91,718)
|
|
Goodwill |
(156,752)
|
(156,752)
|
|
TOTAL ASSETS |
|
|
|
CURRENT LIABILITIES: |
|
|
|
Accounts payable and accrued liabilities |
(117,821)
|
(761)
|
|
Interest payable |
22,297
|
9,273
|
|
Discontinued assets |
|
|
|
Note payables |
|
50,000
|
|
NON-CURRENT LIABILITIES |
|
|
|
Notes payable |
(6,722)
|
45,028
|
|
TOTAL LIABILITIES |
|
|
|
Commitments and Contingencies |
|
|
|
STOCKHOLDERS’ EQUITY |
|
|
|
Common Stock Par Value: $0.0001 Authorized 500,000,000 shares Common Stock Issued: 8,085,877 |
(27,847)
|
(26,411)
|
|
Additional Paid in Capital |
(13,895,400)
|
(13,178,859)
|
|
Accumulated Deficit |
13,775,559
|
12,842,094
|
|
Other Accumulated Comprehensive Loss |
2,983
|
268
|
|
Obligation to issue shares |
|
|
|
Non-controlling interest |
|
|
|
TOTAL STOCKHOLDERS’ DEFICIT |
|
|
|
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT |
|
|
|
Discontinued assets |
|
|
|
Revenues |
|
|
|
Gross Revenues |
|
|
|
Cost of Goods Sold |
|
|
|
Operating Expenses |
|
|
|
Administrative and other operating expenses |
(2,193)
|
3,630
|
|
Deprecation |
(27,000)
|
|
|
Management fees |
(108,190)
|
|
|
Professional fees |
(104,594)
|
(791)
|
|
Travel expenses |
(9,785)
|
|
|
Financing fees |
692,977
|
2,771,908
|
|
Interest expenses |
(11,274)
|
(4,301)
|
|
Loss from continuing operations |
|
2,516,298
|
|
Loss from discontinued operations |
|
|
|
Impairment of intellectual properties |
|
91,125
|
|
Net loss |
933,465
|
2,516,298
|
|
Net loss attributed to non-controlling interest on discontinued operations |
|
|
|
Net loss and comprehensive loss |
|
|
|
Comprehensive loss - translation |
2,715
|
583
|
|
Net loss and comprehensive loss attributed to shareholders |
|
|
|
Weighted average no. of share of common stock |
|
|
|
Cost of Goods Sold |
|
|
|
Impairment of intellectual properties |
|
91,125
|
|
Impairment of goodwill |
|
156,752
|
|
Impairment of trademark |
|
593
|
|
Cash Flows from operating activities: |
|
|
|
Net loss |
933,465
|
2,516,298
|
|
Loss from discontinued operations (Note 11) |
|
|
|
Loss from continuing operations |
933,465
|
2,516,298
|
|
Adjustments to reconcile net loss to net cash used in operating activities: |
|
|
|
Depreciation |
(27,000)
|
|
|
Shares issued for services |
|
|
|
Gain on deconsolidation |
(1)
|
|
|
Financing charges |
(692,977)
|
(2,771,908)
|
|
Changes in current assets and liabilities |
|
|
|
Prepaid expenses |
5,029
|
|
|
Inventory |
|
3,940
|
|
Other receivables |
32,180
|
|
|
Interest payable |
(5,838)
|
3,540
|
|
Accounts payable and accrued expenses |
82,947
|
|
|
Amount due to related parties |
(145,728)
|
|
|
From continuing operations |
(5,817)
|
340
|
|
From discontinued operations |
|
|
|
Net cash provided by (used in) operating activities |
(5,817)
|
340
|
|
Cash Flows from investing activities: |
|
|
|
Intangible assets |
10,060
|
|
|
Net cash used in investing activities |
10,060
|
|
|
Cash Flows from financing activities: |
|
|
|
Cash received on convertible note converted |
|
|
|
Net cash provided by financing activities |
|
|
|
Effect of foreign exchange on cash |
2,715
|
|
|
Net increase in cash and cash equivalents |
|
|
|
Cash and cash equivalents at beginning of period |
|
|
|
Cash and cash equivalents at end of period |
|
|
|
Cash and cash equivalents at beginning of period |
|
|
|
Cash and cash equivalents at end of period |
|
|
|
Revision of Prior Period, Adjustment [Member] | Related Party [Member] |
|
|
|
CURRENT LIABILITIES: |
|
|
|
Amount due to related party |
(145,727)
|
|
|
Revision of Prior Period, Adjustment [Member] | Nonrelated Party [Member] |
|
|
|
CURRENT LIABILITIES: |
|
|
|
Convertible Note |
$ 125,000
|
|
|
Restated [Member] |
|
|
|
Weighted average no. of share of common stock |
|
|
|
Basic |
8,596,124
|
7,833,548
|
|
Diluted |
8,596,124
|
7,833,548
|
|
X |
- DefinitionGoodwill impairment loss including trademark.
+ References
+ Details
Name: |
SPGX_GoodwillImpairmentLossIncludingTrademark |
Namespace Prefix: |
SPGX_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionImpairment of intellectual properties.
+ References
+ Details
Name: |
SPGX_ImpairmentOfIntellectualProperties |
Namespace Prefix: |
SPGX_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionLoss from continuing operations.
+ References
+ Details
Name: |
SPGX_LossFromContinuingOperations |
Namespace Prefix: |
SPGX_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionLoss from discontinued operations net of tax.
+ References
+ Details
Name: |
SPGX_LossFromDiscontinuedOperationsNetOfTax |
Namespace Prefix: |
SPGX_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionObligation to issue shares.
+ References
+ Details
Name: |
SPGX_ObligationToIssueShares |
Namespace Prefix: |
SPGX_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- Definition
+ References
+ Details
Name: |
SPGX_OtherReceivablesCurrent |
Namespace Prefix: |
SPGX_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionPrepaid expenses and deposits.
+ References
+ Details
Name: |
SPGX_PrepaidExpensesAndDeposits |
Namespace Prefix: |
SPGX_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionSum of the carrying values as of the balance sheet date of obligations incurred through that date and due within one year (or the operating cycle, if longer), including liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received, taxes, interest, rent and utilities, accrued salaries and bonuses, payroll taxes and fringe benefits.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19,20) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionAmount, after tax, of accumulated increase (decrease) in equity from transaction and other event and circumstance from nonowner source.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14A -Publisher FASB -URI https://asc.fasb.org//1943274/2147482790/220-10-45-14A
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 11 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482790/220-10-45-11
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (g)(2)(ii) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (h)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(30)(a)(4)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(23)(a)(3)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1
Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482790/220-10-45-14
+ Details
Name: |
us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionValue received from shareholders in common stock-related transactions that are in excess of par value or stated value and amounts received from other stock-related transactions. Includes only common stock transactions (excludes preferred stock transactions). May be called contributed capital, capital in excess of par, capital surplus, or paid-in capital.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(30)(a)(1)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_AdditionalPaidInCapitalCommonStock |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- References
+ Details
Name: |
us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionSum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (bb) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 25 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481231/810-10-45-25
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(g)(1)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 323 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 28 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28
Reference 6: http://www.xbrl.org/2003/role/exampleRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10
Reference 7: http://www.xbrl.org/2003/role/exampleRef -Topic 946 -SubTopic 830 -Name Accounting Standards Codification -Section 55 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480167/946-830-55-12
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(12)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22
Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(8)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(18)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 13: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 14: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 16: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 17: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 18: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 19: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 20: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(B)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 21: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 22: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 23: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481404/852-10-50-7
Reference 24: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 30 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30
Reference 25: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 26: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(11)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1
+ Details
Name: |
us-gaap_Assets |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionSum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (bb) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 25 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481231/810-10-45-25
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(g)(1)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 323 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 28 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28
Reference 6: http://www.xbrl.org/2003/role/exampleRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483467/210-10-45-1
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(9)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 16: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 17: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(B)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 18: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 19: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 20: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481404/852-10-50-7
+ Details
Name: |
us-gaap_AssetsCurrent |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- References
+ Details
Name: |
us-gaap_AssetsCurrentAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionAmount classified as assets attributable to disposal group held for sale or disposed of, expected to be disposed of within one year or the normal operating cycle, if longer.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 10 -SubTopic 20 -Topic 205 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-10
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-7
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5C -Subparagraph (a)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-5C
Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482130/360-10-45-9
Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5B -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-5B
Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482099/360-10-50-3
Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 11 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-11
+ Details
Name: |
us-gaap_AssetsOfDisposalGroupIncludingDiscontinuedOperationCurrent |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionAmount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(1)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483467/210-10-45-1
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-4
+ Details
Name: |
us-gaap_CashAndCashEquivalentsAtCarryingValue |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionAmount of cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage. Excludes amount for disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482913/230-10-50-8
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 24 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-4
+ Details
Name: |
us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionAmount of cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; including, but not limited to, disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482913/230-10-50-8
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 24 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-4
+ Details
Name: |
us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionAmount of increase (decrease) in cash, cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; including effect from exchange rate change. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 24 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 1 -SubTopic 230 -Topic 830 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481877/830-230-45-1
+ Details
Name: |
us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionAmount of cash inflow (outflow) of operating activities of discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 24 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5B -Subparagraph (c)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-5B
+ Details
Name: |
us-gaap_CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionRepresents the caption on the face of the balance sheet to indicate that the entity has entered into (1) purchase or supply arrangements that will require expending a portion of its resources to meet the terms thereof, and (2) is exposed to potential losses or, less frequently, gains, arising from (a) possible claims against a company's resources due to future performance under contract terms, and (b) possible losses or likely gains from uncertainties that will ultimately be resolved when one or more future events that are deemed likely to occur do occur or fail to occur.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(19)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(15)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.17) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1
Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.25) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_CommitmentsAndContingencies |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionFace amount or stated value per share of common stock.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_CommonStockParOrStatedValuePerShare |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:perShareItemType |
Balance Type: |
na |
Period Type: |
instant |
|
X |
- DefinitionThe maximum number of common shares permitted to be issued by an entity's charter and bylaws.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(16)(a)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_CommonStockSharesAuthorized |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:sharesItemType |
Balance Type: |
na |
Period Type: |
instant |
|
X |
- DefinitionTotal number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_CommonStockSharesIssued |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:sharesItemType |
Balance Type: |
na |
Period Type: |
instant |
|
X |
- DefinitionAggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(22)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_CommonStockValue |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionAmount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(24)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(26)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(22)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1A -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1A
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1B -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1B
Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482790/220-10-45-5
+ Details
Name: |
us-gaap_ComprehensiveIncomeNetOfTax |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionCarrying value as of the balance sheet date of long-term debt (with maturities initially due after one year or beyond the operating cycle if longer) identified as Convertible Notes Payable, excluding current portion. Convertible Notes Payable is a written promise to pay a note which can be exchanged for a specified amount of another, related security, at the option of the issuer and the holder.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.22) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_ConvertibleLongTermNotesPayable |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionCarrying value as of the balance sheet date of the portion of long-term debt due within one year or the operating cycle if longer identified as Convertible Notes Payable. Convertible Notes Payable is a written promise to pay a note which can be exchanged for a specified amount of another, related security, at the option of the issuer and the holder.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.20) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_ConvertibleNotesPayableCurrent |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionThe aggregate costs related to goods produced and sold and services rendered by an entity during the reporting period. This excludes costs incurred during the reporting period related to financial services rendered and other revenue generating activities.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 924 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 11.L) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479941/924-10-S99-1
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.2(a),(d)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2
+ Details
Name: |
us-gaap_CostOfGoodsAndServicesSold |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionAmount of gain (loss) from deconsolidation of subsidiary and derecognition of group of assets constituting transfer of business or nonprofit activity, excluding conveyance of oil and gas mineral rights and transfer of good or service in contract with customer.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 1B -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-1B
+ Details
Name: |
us-gaap_DeconsolidationGainOrLossAmount |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionThe amount of expense recognized in the current period that reflects the allocation of the cost of tangible assets over the assets' useful lives. Includes production and non-production related depreciation.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (b) -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482099/360-10-50-1
+ Details
Name: |
us-gaap_Depreciation |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionThe aggregate expense recognized in the current period that allocates the cost of tangible assets, intangible assets, or depleting assets to periods that benefit from use of the assets.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (b) -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22
+ Details
Name: |
us-gaap_DepreciationDepletionAndAmortization |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- References
+ Details
Name: |
us-gaap_EarningsPerShareBasicAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionAmount of increase (decrease) from effect of exchange rate changes on cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; held in foreign currencies; including, but not limited to, disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.
+ ReferencesReference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 830 -SubTopic 230 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481877/830-230-45-1
+ Details
Name: |
us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionAmount of gain (loss) on sale or disposal of assets, including but not limited to property plant and equipment, intangible assets and equity in securities of subsidiaries or equity method investee.
+ ReferencesReference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28
+ Details
Name: |
us-gaap_GainLossOnDispositionOfAssets1 |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionAmount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10
Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 24 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482548/350-20-55-24
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(15)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482598/350-20-45-1
Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1
Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (h) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(10)(1)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1
+ Details
Name: |
us-gaap_Goodwill |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionAmount of loss from the write-down of an asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (b) -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28
Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 24 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482548/350-20-55-24
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-2
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482598/350-20-45-2
+ Details
Name: |
us-gaap_GoodwillImpairmentLoss |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionAggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(g)(1)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 323 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 28 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(B)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 30 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30
Reference 16: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 17: http://www.xbrl.org/2003/role/exampleRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 31 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31
Reference 18: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 19: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.1,2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2
+ Details
Name: |
us-gaap_GrossProfit |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionAmount after tax of income (loss) from continuing operations attributable to the parent.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-3
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-4
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 60B -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B
Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28
Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 45 -Paragraph 18 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481231/810-10-45-18
Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.13) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2
+ Details
Name: |
us-gaap_IncomeLossFromContinuingOperations |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionAmount after tax of income (loss) from continuing operations including portion attributable to the noncontrolling interest.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 19 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481231/810-10-45-19
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(g)(1)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 323 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 28 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-1
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 1 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(11)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 16: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(B)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 17: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 18: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 19: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 30 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30
Reference 20: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 21: http://www.xbrl.org/2003/role/exampleRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 31 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31
Reference 22: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
+ Details
Name: |
us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionThe amount of net income (loss) from continuing operations per each share of common stock or unit outstanding during the reporting period.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-3
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-1
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 1 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-2
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 60B -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-4
Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(23)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1
Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(25)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(27)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1
Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-7
Reference 13: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-03(13)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-1
Reference 14: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(20)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1
Reference 15: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1
+ Details
Name: |
us-gaap_IncomeLossFromContinuingOperationsPerBasicShare |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:perShareItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThe amount of net income (loss) derived from continuing operations during the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-3
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-1
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 1 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-2
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 60B -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-4
Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(23)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1
Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(25)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2
Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(27)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1
Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-7
Reference 14: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-03(13)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-1
+ Details
Name: |
us-gaap_IncomeLossFromContinuingOperationsPerDilutedShare |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:perShareItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionAmount after tax of income (loss) from a discontinued operation including the portion attributable to the noncontrolling interest. Includes, but is not limited to, the income (loss) from operations during the phase-out period, gain (loss) on disposal, gain (loss) for reversal of write-down (write-down) to fair value, less cost to sell, and adjustments to a prior period gain (loss) on disposal.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(12)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 270 -Name Accounting Standards Codification -Section 45 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482551/740-270-45-3
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-7
Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 3A -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-3A
Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5C -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-5C
Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 3B -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-3B
Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-4
Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-1
Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-3
+ Details
Name: |
us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTax |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionAmount after tax of income (loss) from a discontinued operation attributable to the noncontrolling interest. Includes, but is not limited to, the income (loss) from operations during the phase-out period, gain (loss) on disposal, gain (loss) for reversal of write-down (write-down) to fair value, less cost to sell, and adjustments to a prior period gain (loss) on disposal.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 19 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481231/810-10-45-19
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 3A -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-3A
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5B -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-5B
Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5C -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-5C
Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 3B -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-3B
Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-4
Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-1
Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-3
Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 45 -Paragraph 15 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481231/810-10-45-15
+ Details
Name: |
us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTaxAttributableToNoncontrollingInterest |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionPer basic share amount, after tax, of income (loss) from the day-to-day business activities of the discontinued operation and gain (loss) from the disposal of the discontinued operation.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-3
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 60B -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B
Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(23)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(25)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2
Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(27)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-7
Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(14)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2
+ Details
Name: |
us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTaxPerBasicShare |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:perShareItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionPer diluted share amount, after tax, of income (loss) from the day-to-day business activities of the discontinued operation and gain (loss) from the disposal of the discontinued operation.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-3
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 60B -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-7
Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 5 -Subparagraph (SAB Topic 5.E) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479836/810-10-S99-5
+ Details
Name: |
us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTaxPerDilutedShare |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:perShareItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThe increase (decrease) during the reporting period in the amounts payable to vendors for goods and services received and the amount of obligations and expenses incurred but not paid.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (a) -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28
+ Details
Name: |
us-gaap_IncreaseDecreaseInAccountsPayableAndAccruedLiabilities |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionThe increase (decrease) during the reporting period in interest payable, which represents the amount owed to note holders, bond holders, and other parties for interest earned on loans or credit extended to the reporting entity.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (a) -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28
+ Details
Name: |
us-gaap_IncreaseDecreaseInInterestPayableNet |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionThe increase (decrease) during the reporting period in the aggregate value of all inventory held by the reporting entity, associated with underlying transactions that are classified as operating activities.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (a) -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28
+ Details
Name: |
us-gaap_IncreaseDecreaseInInventories |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- References
+ Details
Name: |
us-gaap_IncreaseDecreaseInOperatingCapitalAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionAmount of increase (decrease) in receivables classified as other.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (a) -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28
+ Details
Name: |
us-gaap_IncreaseDecreaseInOtherReceivables |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionThe increase (decrease) during the reporting period in the amount of outstanding money paid in advance for goods or services that bring economic benefits for future periods.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (a) -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28
+ Details
Name: |
us-gaap_IncreaseDecreaseInPrepaidExpense |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionSum of the carrying amounts of all intangible assets, excluding goodwill, as of the balance sheet date, net of accumulated amortization and impairment charges.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph ((a)(1),(b)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482665/350-30-50-2
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482686/350-30-45-1
+ Details
Name: |
us-gaap_IntangibleAssetsNetExcludingGoodwill |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionAmount of the cost of borrowed funds accounted for as interest expense.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 946 -SubTopic 830 -Name Accounting Standards Codification -Section 55 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480167/946-830-55-10
Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section 45 -Paragraph 3 -Subparagraph (i) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483581/946-220-45-3
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-07(3)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22
Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 835 -SubTopic 30 -Section 45 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482925/835-30-45-3
Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04.9) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (210.5-03(11)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 835 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483013/835-20-50-1
+ Details
Name: |
us-gaap_InterestExpense |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionCarrying value as of the balance sheet date of [accrued] interest payable on all forms of debt, including trade payables, that has been incurred and is unpaid. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.20) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_InterestPayableCurrent |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionFair value of share-based compensation granted to nonemployees as payment for services rendered or acknowledged claims.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (b) -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28
+ Details
Name: |
us-gaap_IssuanceOfStockAndWarrantsForServicesOrClaims |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionSum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 25 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481231/810-10-45-25
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (bb) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(g)(1)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 323 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 28 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28
Reference 7: http://www.xbrl.org/2003/role/exampleRef -Topic 946 -SubTopic 830 -Name Accounting Standards Codification -Section 55 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480167/946-830-55-12
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(14)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 16: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(B)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 17: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 18: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 19: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481404/852-10-50-7
Reference 20: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481404/852-10-50-7
Reference 21: http://www.xbrl.org/2003/role/exampleRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 30 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30
Reference 22: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19-26) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_Liabilities |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionAmount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(25)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1
Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(g)(1)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1
Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 323 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3
Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 28 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28
Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(23)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1
Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(32)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_LiabilitiesAndStockholdersEquity |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionTotal obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 25 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481231/810-10-45-25
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (bb) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(g)(1)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 323 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 28 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28
Reference 7: http://www.xbrl.org/2003/role/exampleRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483467/210-10-45-5
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 16: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(B)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 17: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 18: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 19: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481404/852-10-50-7
Reference 20: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481404/852-10-50-7
Reference 21: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.21) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_LiabilitiesCurrent |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- References
+ Details
Name: |
us-gaap_LiabilitiesCurrentAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionAmount of obligation due after one year or beyond the normal operating cycle, if longer.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(22)) -SubTopic 10 -Topic 210 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 25 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481231/810-10-45-25
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (bb) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(g)(1)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 323 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 28 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(B)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 16: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 17: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 18: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481404/852-10-50-7
Reference 19: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481404/852-10-50-7
Reference 20: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(23)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
Reference 21: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 201.5-02(24)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
Reference 22: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 201.5-02(25)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
Reference 23: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 201.5-02(26)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_LiabilitiesNoncurrent |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- References
+ Details
Name: |
us-gaap_LiabilitiesNoncurrentAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionAmount classified as liabilities attributable to disposal group held for sale or disposed of, expected to be disposed of within one year or the normal operating cycle, if longer.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 10 -SubTopic 20 -Topic 205 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-10
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-7
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5C -Subparagraph (a)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-5C
Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482130/360-10-45-9
Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5B -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-5B
Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482099/360-10-50-3
Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 11 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-11
+ Details
Name: |
us-gaap_LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationCurrent |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionAmount before accumulated depreciation of tangible personal property used to produce goods and services, including, but is not limited to, tools, dies and molds, computer and office equipment.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482099/360-10-50-1
+ Details
Name: |
us-gaap_MachineryAndEquipmentGross |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionAmount of expense for investment management fee, including, but not limited to, expense in connection with research, selection, supervision, and custody of investment.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 946 -SubTopic 830 -Name Accounting Standards Codification -Section 55 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480167/946-830-55-10
Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section 45 -Paragraph 3 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483581/946-220-45-3
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-07(2)(a)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1
Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483326/850-10-50-1
+ Details
Name: |
us-gaap_ManagementFeeExpense |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionAmount of equity (deficit) attributable to noncontrolling interest. Excludes temporary equity.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(g)(1)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 323 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 28 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(24)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(19)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 12: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(22)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1
Reference 13: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.31) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_MinorityInterest |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionAmount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 24 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24
+ Details
Name: |
us-gaap_NetCashProvidedByUsedInFinancingActivities |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- References
+ Details
Name: |
us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionAmount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 24 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24
+ Details
Name: |
us-gaap_NetCashProvidedByUsedInInvestingActivities |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- References
+ Details
Name: |
us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionAmount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 24 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 25 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-25
+ Details
Name: |
us-gaap_NetCashProvidedByUsedInOperatingActivities |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- References
+ Details
Name: |
us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionAmount of cash inflow (outflow) from operating activities, excluding discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 24 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-24
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 25 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-25
+ Details
Name: |
us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionAmount, after deduction of tax, noncontrolling interests, dividends on preferred stock and participating securities; of income (loss) available to common shareholders.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-3
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-4
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 5 -Subparagraph (SAB Topic 6.B) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-5
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 30 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-10
Reference 11: http://www.xbrl.org/2003/role/exampleRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 31 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31
Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 11 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-11
Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 60B -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B
+ Details
Name: |
us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionSum of the carrying values as of the balance sheet date of the portions of long-term notes payable due within one year or the operating cycle if longer.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19,20) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_NotesPayableCurrent |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- References
+ Details
Name: |
us-gaap_OperatingExpensesAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionThe net result for the period of deducting operating expenses from operating revenues.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 30 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 4: http://www.xbrl.org/2003/role/exampleRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 31 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
+ Details
Name: |
us-gaap_OperatingIncomeLoss |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionAmount of general and administrative expense classified as other.
+ ReferencesReference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-07(2)(b)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.4) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2
+ Details
Name: |
us-gaap_OtherGeneralAndAdministrativeExpense |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionAmount of liabilities classified as other, due within one year or the normal operating cycle, if longer.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.20) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_OtherLiabilitiesCurrent |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionThe cash outflow to acquire asset without physical form usually arising from contractual or other legal rights, excluding goodwill.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 13 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-13
+ Details
Name: |
us-gaap_PaymentsToAcquireIntangibleAssets |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionThe cash inflow from the issuance of a long-term debt instrument which can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 14 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-14
+ Details
Name: |
us-gaap_ProceedsFromConvertibleDebt |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionA fee charged for services from professionals such as doctors, lawyers and accountants. The term is often expanded to include other professions, for example, pharmacists charging to maintain a medicinal profile of a client or customer.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 946 -SubTopic 830 -Name Accounting Standards Codification -Section 55 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480167/946-830-55-10
Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section 45 -Paragraph 3 -Subparagraph (k) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483581/946-220-45-3
Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-07(2)(b)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1
+ Details
Name: |
us-gaap_ProfessionalFees |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionThe consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(g)(1)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 323 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 28 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-1
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 1 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-8
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-9
Reference 8: http://www.xbrl.org/2003/role/exampleRef -Topic 946 -SubTopic 830 -Name Accounting Standards Codification -Section 55 -Paragraph 11 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480167/946-830-55-11
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 205 -Name Accounting Standards Codification -Section 45 -Paragraph 3 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480767/946-205-45-3
Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section 45 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483581/946-220-45-7
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(16)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1
Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22
Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-07(9)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1
Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-09(1)(d)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3
Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 19 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481231/810-10-45-19
Reference 16: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482765/220-10-50-6
Reference 17: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 18: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 19: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 20: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 21: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 22: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 23: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 24: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(B)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 25: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 26: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 27: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 30 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30
Reference 28: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 29: http://www.xbrl.org/2003/role/exampleRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 31 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31
Reference 30: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 31: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 235 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-05(b)(2)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479557/942-235-S99-1
Reference 32: http://www.xbrl.org/2003/role/disclosureRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-7
Reference 33: http://www.xbrl.org/2003/role/exampleRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 4J -Publisher FASB -URI https://asc.fasb.org//1943274/2147481175/810-10-55-4J
Reference 34: http://www.xbrl.org/2003/role/exampleRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 4K -Publisher FASB -URI https://asc.fasb.org//1943274/2147481175/810-10-55-4K
Reference 35: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1A -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1A
Reference 36: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1B -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1B
Reference 37: http://www.xbrl.org/2003/role/disclosureRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-2
Reference 38: http://www.xbrl.org/2003/role/disclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1A -Subparagraph (a)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-1A
Reference 39: http://www.xbrl.org/2003/role/disclosureRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1A -Subparagraph (c)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-1A
+ Details
Name: |
us-gaap_ProfitLoss |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionAmount of accumulated undistributed earnings (deficit).
+ ReferencesReference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (g)(2)(i) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (h)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 11 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480990/946-20-50-11
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(23)(a)(4)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(17)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1
Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1
Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(30)(a)(3)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_RetainedEarningsAccumulatedDeficit |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionAmount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 924 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 11.L) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479941/924-10-S99-1
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-5
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 30 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 42 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-42
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 40 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-40
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 41 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-41
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-4
+ Details
Name: |
us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionAmount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(g)(1)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 323 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 28 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(1)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(B)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 30 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30
Reference 16: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 42 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-42
Reference 17: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22
Reference 18: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 19: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 40 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-40
Reference 20: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22
Reference 21: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 22: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 41 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-41
Reference 23: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 235 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-05(b)(2)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479557/942-235-S99-1
+ Details
Name: |
us-gaap_Revenues |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionAmount of equity (deficit) attributable to parent and noncontrolling interest. Excludes temporary equity.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 24 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483421/250-10-45-24
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 23 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483421/250-10-45-23
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 5 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483421/250-10-45-5
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 5 -Subparagraph (c)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479654/326-10-65-5
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 20 -Name Accounting Standards Codification -Section 65 -Paragraph 6 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480528/815-20-65-6
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 20 -Name Accounting Standards Codification -Section 65 -Paragraph 6 -Subparagraph (h)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480528/815-20-65-6
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 20 -Name Accounting Standards Codification -Section 65 -Paragraph 6 -Subparagraph (h)(1)(i) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480528/815-20-65-6
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 20 -Name Accounting Standards Codification -Section 65 -Paragraph 6 -Subparagraph (h)(1)(iii) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480528/815-20-65-6
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 20 -Name Accounting Standards Codification -Section 65 -Paragraph 6 -Subparagraph (h)(1)(iv) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480528/815-20-65-6
Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 20 -Name Accounting Standards Codification -Section 65 -Paragraph 6 -Subparagraph (i)(3) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480528/815-20-65-6
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 848 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (a)(3)(iii)(03) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483550/848-10-65-2
Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 105 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 6 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479343/105-10-65-6
Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 105 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 6 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479343/105-10-65-6
Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (f)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2
Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (f)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2
Reference 16: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 8 -Subparagraph (d)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482615/740-10-65-8
Reference 17: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 8 -Subparagraph (d)(3) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482615/740-10-65-8
Reference 18: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 4 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479654/326-10-65-4
Reference 19: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 15 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480336/718-10-65-15
Reference 20: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 15 -Subparagraph (f)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480336/718-10-65-15
Reference 21: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 15 -Subparagraph (f)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480336/718-10-65-15
Reference 22: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b)(3) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-1
Reference 23: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 1 -Subparagraph (e)(3) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1
Reference 24: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-7
Reference 25: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482765/220-10-50-5
Reference 26: http://www.xbrl.org/2003/role/disclosureRef -Topic 830 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481674/830-30-50-1
Reference 27: http://www.xbrl.org/2003/role/disclosureRef -Topic 830 -SubTopic 30 -Name Accounting Standards Codification -Section 45 -Paragraph 17 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481694/830-30-45-17
Reference 28: http://www.xbrl.org/2003/role/disclosureRef -Topic 830 -SubTopic 30 -Name Accounting Standards Codification -Section 45 -Paragraph 20 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481694/830-30-45-20
Reference 29: http://www.xbrl.org/2003/role/exampleRef -Topic 946 -SubTopic 830 -Name Accounting Standards Codification -Section 55 -Paragraph 11 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480167/946-830-55-11
Reference 30: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 205 -Name Accounting Standards Codification -Section 45 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480767/946-205-45-3
Reference 31: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 505 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481004/946-505-50-3
Reference 32: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(19)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1
Reference 33: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.6-05(4)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-2
Reference 34: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-09(4)(b)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3
Reference 35: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-09(6)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3
Reference 36: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-09(7)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3
Reference 37: http://www.xbrl.org/2003/role/disclosureRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1
Reference 38: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(g)(1)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1
Reference 39: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 323 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3
Reference 40: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 28 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28
Reference 41: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 45 -Paragraph 15 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481231/810-10-45-15
Reference 42: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 45 -Paragraph 16 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481231/810-10-45-16
Reference 43: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 55 -Paragraph 4I -Publisher FASB -URI https://asc.fasb.org//1943274/2147481175/810-10-55-4I
+ Details
Name: |
us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- References
+ Details
Name: |
us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionExpenses incurred for travel and entertainment during the period.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.4) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2
+ Details
Name: |
us-gaap_TravelAndEntertainmentExpense |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionThe average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 16 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-16
+ Details
Name: |
us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:sharesItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- References
+ Details
Name: |
us-gaap_WeightedAverageNumberOfSharesOutstandingAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionNumber of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-10
+ Details
Name: |
us-gaap_WeightedAverageNumberOfSharesOutstandingBasic |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:sharesItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- Details
Name: |
srt_RestatementAxis=srt_ScenarioPreviouslyReportedMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
X |
- Details
Name: |
srt_RestatementAxis=srt_RestatementAdjustmentMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
X |
- Details
Name: |
srt_RestatementAxis=SPGX_RestatedMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
v3.23.3
Schedule of Accounts Payable and Accrued Liabilities (Details) - USD ($)
|
Dec. 31, 2022 |
Dec. 31, 2021 |
Payables and Accruals [Abstract] |
|
|
Professional fees |
$ 98,532
|
$ 55,478
|
Consulting fees |
35,000
|
35,000
|
Others |
8,603
|
71,589
|
Accounting fee |
2,000
|
2,000
|
Audit fee |
6,500
|
9,000
|
Legal |
11,432
|
|
Total |
$ 162,067
|
$ 173,067
|
X |
- DefinitionAccounts payable and accrued liabilities current including discontinued operations.
+ References
+ Details
Name: |
SPGX_AccountsPayableAndAccruedLiabilitiesCurrentIncludingDiscontinuedOperations |
Namespace Prefix: |
SPGX_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionAmount of obligations incurred classified as other, payable within one year or the normal operating cycle, if longer.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19(a)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_AccountsPayableOtherCurrent |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- References
+ Details
Name: |
us-gaap_PayablesAndAccrualsAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
v3.23.3
Note Payable, Convertible Notes Payable and Obligation to Issue Shares (Details Narrative) - USD ($)
|
|
|
|
|
12 Months Ended |
|
Jul. 23, 2021 |
May 10, 2021 |
Jul. 12, 2019 |
Mar. 01, 2019 |
Dec. 31, 2022 |
Dec. 31, 2021 |
Jun. 22, 2022 |
Debt Instrument [Line Items] |
|
|
|
|
|
|
|
Accrued interest and fees |
|
|
|
|
$ 22,297
|
$ 9,273
|
|
Convertible Notes Payable |
|
|
|
|
|
$ 20,000
|
|
Common Stock [Member] |
|
|
|
|
|
|
|
Debt Instrument [Line Items] |
|
|
|
|
|
|
|
Shares issued price per share |
|
|
|
|
$ 0.033
|
$ 0.033
|
|
Stock Issued During Period, Shares, Conversion of Units |
|
|
|
|
71,797,703
|
|
|
Stock Issued During Period, Value, Conversion of Units |
|
|
|
|
$ 3,589,885
|
|
|
Convertible Promissory Note Payable [Member] |
|
|
|
|
|
|
|
Debt Instrument [Line Items] |
|
|
|
|
|
|
|
Interest rate |
10.00%
|
|
|
|
|
|
|
Convertible Notes Payable |
$ 100,000
|
|
|
|
|
|
$ 25,000
|
Debt instrument term |
2 years
|
|
|
|
|
|
|
Debt Conversion, Description |
The
outstanding principal and unpaid accrued interest will automatically convert into shares of the Company on or before the maturity
date upon the closing of a “Qualified Transaction” to an amount equal to 25% of the fully diluted capitalization of the
Company on a post-money basis. If the event that the Qualified Transaction is not consummated on or prior to the maturity date, the
lender has the right to convert the principal and unpaid accrued interest of the note into shares of the Company to an amount equal
to 25% of the fully diluted capitalization of the Company
|
|
|
|
|
|
|
Debt instrument increase accrued interest |
|
|
|
|
15,575
|
$ 4,301
|
|
Loan Agreement [Member] |
|
|
|
|
|
|
|
Debt Instrument [Line Items] |
|
|
|
|
|
|
|
Debt instrument, face amount |
|
|
|
$ 50,000
|
|
|
|
Interest rate |
|
|
|
3.50%
|
|
|
|
Debt instrument maturity date |
|
|
|
Apr. 15, 2022
|
|
|
|
Accrued interest and fees |
|
|
|
|
$ 6,722
|
$ 4,972
|
|
Convertible Loan Agreement [Member] |
|
|
|
|
|
|
|
Debt Instrument [Line Items] |
|
|
|
|
|
|
|
Shares issued price per share |
|
|
$ 1.45
|
|
|
|
|
Convertible Loan Agreement [Member] | Chief Executive Officer [Member] |
|
|
|
|
|
|
|
Debt Instrument [Line Items] |
|
|
|
|
|
|
|
Debt instrument, face amount |
|
|
$ 20,000
|
|
|
|
|
Interest rate |
|
|
3.00%
|
|
|
|
|
Debt instrument maturity date |
|
|
Jul. 12, 2022
|
|
|
|
|
Debt Settlement Arrangement [Member] |
|
|
|
|
|
|
|
Debt Instrument [Line Items] |
|
|
|
|
|
|
|
Debt instrument, face amount |
|
$ 20,000
|
|
|
|
|
|
Accrued interest and fees |
|
$ 1,098
|
|
|
|
|
|
Stock issued |
|
640,000
|
|
|
|
|
|
Share per price |
|
$ 0.033
|
|
|
|
|
|
X |
- DefinitionIncluding the current and noncurrent portions, carrying value as of the balance sheet date of a written promise to pay a note, initially due after one year or beyond the operating cycle if longer, which can be exchanged for a specified amount of one or more securities (typically common stock), at the option of the issuer or the holder.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(22)) -SubTopic 10 -Topic 210 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(16)(a)(2)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(16)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1
+ Details
Name: |
us-gaap_ConvertibleNotesPayable |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionThe name of the original debt issue that has been converted in a noncash (or part noncash) transaction during the accounting period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.
+ References
+ Details
Name: |
us-gaap_DebtConversionDescription |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionFace (par) amount of debt instrument at time of issuance.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 835 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482900/835-30-50-1
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1B -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B
Reference 3: http://www.xbrl.org/2003/role/exampleRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 69B -Publisher FASB -URI https://asc.fasb.org//1943274/2147481568/470-20-55-69B
Reference 4: http://www.xbrl.org/2003/role/exampleRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 69C -Publisher FASB -URI https://asc.fasb.org//1943274/2147481568/470-20-55-69C
Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 835 -SubTopic 30 -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482925/835-30-45-2
Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 835 -SubTopic 30 -Section 55 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482949/835-30-55-8
+ Details
Name: |
us-gaap_DebtInstrumentFaceAmount |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionIncrease for accrued, but unpaid interest on the debt instrument for the period.
+ ReferencesReference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(f)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1
+ Details
Name: |
us-gaap_DebtInstrumentIncreaseAccruedInterest |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionContractual interest rate for funds borrowed, under the debt agreement.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1B -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.22(a)(1)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_DebtInstrumentInterestRateStatedPercentage |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:percentItemType |
Balance Type: |
na |
Period Type: |
instant |
|
X |
- DefinitionLine items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 835 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482900/835-30-50-1
Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(f)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.12-04(a)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-3
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1B -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B
Reference 5: http://www.xbrl.org/2003/role/exampleRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 69B -Publisher FASB -URI https://asc.fasb.org//1943274/2147481568/470-20-55-69B
Reference 6: http://www.xbrl.org/2003/role/exampleRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 69C -Publisher FASB -URI https://asc.fasb.org//1943274/2147481568/470-20-55-69C
Reference 7: http://www.xbrl.org/2003/role/exampleRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 69E -Publisher FASB -URI https://asc.fasb.org//1943274/2147481568/470-20-55-69E
Reference 8: http://www.xbrl.org/2003/role/exampleRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 69F -Publisher FASB -URI https://asc.fasb.org//1943274/2147481568/470-20-55-69F
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1B -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B
Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1B -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B
Reference 11: http://www.xbrl.org/2003/role/exampleRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1B -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B
Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1B -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B
Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1B -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B
Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1B -Subparagraph (h) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B
Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1D -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1D
Reference 16: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1D -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1D
Reference 17: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1D -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1D
Reference 18: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1E -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1E
Reference 19: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1E -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1E
Reference 20: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1E -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1E
Reference 21: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1F -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1F
Reference 22: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1F -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1F
Reference 23: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1F -Subparagraph (b)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1F
Reference 24: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1F -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1F
Reference 25: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1I -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I
+ Details
Name: |
us-gaap_DebtInstrumentLineItems |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionDate when the debt instrument is scheduled to be fully repaid, in YYYY-MM-DD format.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1B -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B
Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (bbb)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.22(a)(2)) -SubTopic 10 -Topic 210 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_DebtInstrumentMaturityDate |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:dateItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionPeriod of time between issuance and maturity of debt instrument, in PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.
+ References
+ Details
Name: |
us-gaap_DebtInstrumentTerm |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:durationItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionCarrying value as of the balance sheet date of [accrued] interest payable on all forms of debt, including trade payables, that has been incurred and is unpaid. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.20) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_InterestPayableCurrent |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionPrice of a single share of a number of saleable stocks of a company.
+ References
+ Details
Name: |
us-gaap_SharePrice |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:perShareItemType |
Balance Type: |
na |
Period Type: |
instant |
|
X |
- DefinitionPer share or per unit amount of equity securities issued.
+ References
+ Details
Name: |
us-gaap_SharesIssuedPricePerShare |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:perShareItemType |
Balance Type: |
na |
Period Type: |
instant |
|
X |
- DefinitionThe number of shares issued during the period upon the conversion of units. An example of a convertible unit is an umbrella partnership real estate investment trust unit (UPREIT unit).
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -SubTopic 10 -Topic 505 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-2
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(28)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1
Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-3
+ Details
Name: |
us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:sharesItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionNumber of new stock issued during the period.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -SubTopic 10 -Topic 505 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-2
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 505 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481004/946-505-50-2
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-09(4)(b)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-03(i)(1)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479886/946-10-S99-3
Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(28)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1
Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_StockIssuedDuringPeriodSharesNewIssues |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:sharesItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionValue of stock issued during the period upon the conversion of units. An example of a convertible unit is an umbrella partnership real estate investment trust unit (UPREIT unit).
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -SubTopic 10 -Topic 505 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-2
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.29-31) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_StockIssuedDuringPeriodValueConversionOfUnits |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- Details
Name: |
us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
X |
- Details
Name: |
us-gaap_LongtermDebtTypeAxis=SPGX_ConvertiblePromissoryNotePayableMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
X |
- Details
Name: |
us-gaap_TypeOfArrangementAxis=SPGX_LoanAgreementMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
X |
- Details
Name: |
us-gaap_TypeOfArrangementAxis=SPGX_ConvertibleLoanAgreementMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
X |
- Details
Name: |
srt_TitleOfIndividualAxis=srt_ChiefExecutiveOfficerMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
X |
- Details
Name: |
us-gaap_TypeOfArrangementAxis=SPGX_DebtSettlementArrangementMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
v3.23.3
Common Stock (Details Narrative) - USD ($)
|
12 Months Ended |
Dec. 31, 2022 |
Dec. 31, 2021 |
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
Convertible notes payable |
|
$ 20,000
|
Accrued interest |
|
$ 1,098
|
Debt Instrument, Convertible, Conversion Price |
|
$ 0.033
|
Shares issued value for services |
|
|
Consulting Service [Member] |
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
Shares issued for services |
|
300,000
|
Shares issued value for services |
|
$ 10,500
|
Shares issued price per share |
|
$ 0.035
|
Convertible Notes Payable [Member] |
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
Convertible notes payable |
$ 20,000
|
|
Accrued interest |
$ 1,098
|
|
Common Stock [Member] |
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
Shares issued for debt, shares |
640,000
|
640,000
|
Shares issued for services |
|
300,000
|
Shares issued value for services |
|
$ 30
|
Shares issued price per share |
$ 0.033
|
$ 0.033
|
Common Stock [Member] | Convertible Notes Payable [Member] |
|
|
Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
|
Shares issued for debt, shares |
640,000
|
|
X |
- DefinitionLine items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482765/220-10-50-4
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482765/220-10-50-5
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 830 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481674/830-30-50-1
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 830 -SubTopic 30 -Name Accounting Standards Codification -Section 45 -Paragraph 17 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481694/830-30-45-17
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 830 -SubTopic 30 -Name Accounting Standards Codification -Section 45 -Paragraph 20 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481694/830-30-45-20
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 830 -SubTopic 30 -Name Accounting Standards Codification -Section 45 -Paragraph 20 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481694/830-30-45-20
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 830 -SubTopic 30 -Name Accounting Standards Codification -Section 45 -Paragraph 20 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481694/830-30-45-20
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 830 -SubTopic 30 -Name Accounting Standards Codification -Section 45 -Paragraph 20 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481694/830-30-45-20
+ Details
Name: |
us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionIncluding the current and noncurrent portions, carrying value as of the balance sheet date of a written promise to pay a note, initially due after one year or beyond the operating cycle if longer, which can be exchanged for a specified amount of one or more securities (typically common stock), at the option of the issuer or the holder.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(22)) -SubTopic 10 -Topic 210 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(16)(a)(2)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(16)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1
+ Details
Name: |
us-gaap_ConvertibleNotesPayable |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionThe price per share of the conversion feature embedded in the debt instrument.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1B -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481139/470-20-50-5
+ Details
Name: |
us-gaap_DebtInstrumentConvertibleConversionPrice1 |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:perShareItemType |
Balance Type: |
na |
Period Type: |
instant |
|
X |
- DefinitionAmount of interest payable on debt, including, but not limited to, trade payables.
+ ReferencesReference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(15)(a)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.15(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1
+ Details
Name: |
us-gaap_InterestPayableCurrentAndNoncurrent |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionPer share or per unit amount of equity securities issued.
+ References
+ Details
Name: |
us-gaap_SharesIssuedPricePerShare |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:perShareItemType |
Balance Type: |
na |
Period Type: |
instant |
|
X |
- DefinitionNumber of shares issued during the period as a result of the conversion of convertible securities.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -SubTopic 10 -Topic 505 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-2
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1E -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1E
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1
Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-3
Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.29-30) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:sharesItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionNumber of shares issued in lieu of cash for services contributed to the entity. Number of shares includes, but is not limited to, shares issued for services contributed by vendors and founders.
+ References
+ Details
Name: |
us-gaap_StockIssuedDuringPeriodSharesIssuedForServices |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:sharesItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionValue of stock issued in lieu of cash for services contributed to the entity. Value of the stock issued includes, but is not limited to, services contributed by vendors and founders.
+ References
+ Details
Name: |
us-gaap_StockIssuedDuringPeriodValueIssuedForServices |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- Details
Name: |
srt_ProductOrServiceAxis=SPGX_ConsultingServiceMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
X |
- Details
Name: |
us-gaap_ShortTermDebtTypeAxis=us-gaap_ConvertibleNotesPayableMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
X |
- Details
Name: |
us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
v3.23.3
X |
- DefinitionAmount of consideration transferred in asset acquisition. Includes, but is not limited to, cash, liability incurred by acquirer, and equity interest issued by acquirer.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 805 -SubTopic 50 -Name Accounting Standards Codification -Section 55 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479908/805-50-55-1
Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 50 -Name Accounting Standards Codification -Section 25 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480060/805-50-25-1
Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 50 -Name Accounting Standards Codification -Section 30 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480027/805-50-30-1
Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 805 -SubTopic 50 -Name Accounting Standards Codification -Section 30 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480027/805-50-30-2
+ Details
Name: |
us-gaap_AssetAcquisitionConsiderationTransferred |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionAmount of assets acquired at the acquisition date.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479907/805-20-50-1
+ Details
Name: |
us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionAmount of tangible personal property used to produce goods and services, including, but is not limited to, tools, dies and molds, computer and office equipment, acquired at the acquisition date.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479907/805-20-50-1
+ Details
Name: |
us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedEquipment |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionThe amount of identifiable intangible assets recognized as of the acquisition date.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 55 -Paragraph 37 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479303/805-10-55-37
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479907/805-20-50-1
+ Details
Name: |
us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionThe amount of inventory recognized as of the acquisition date.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 55 -Paragraph 37 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479303/805-10-55-37
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479907/805-20-50-1
+ Details
Name: |
us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionAmount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10
Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 24 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482548/350-20-55-24
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(15)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482598/350-20-45-1
Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1
Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (h) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(10)(1)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1
+ Details
Name: |
us-gaap_Goodwill |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- Details
Name: |
srt_RestatementAxis=srt_ScenarioPreviouslyReportedMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
v3.23.3
X |
- DefinitionFinite lived intangible assets impairment of goodwill.
+ References
+ Details
Name: |
SPGX_FiniteLivedIntangibleAssetsImpairmentOfGoodwill |
Namespace Prefix: |
SPGX_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionAccumulated amount of amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(16)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482665/350-30-50-2
+ Details
Name: |
us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionAmount before amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 928 -SubTopic 340 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483147/928-340-50-1
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482665/350-30-50-2
+ Details
Name: |
us-gaap_FiniteLivedIntangibleAssetsGross |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionLine items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 926 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483154/926-20-50-5
+ Details
Name: |
us-gaap_FiniteLivedIntangibleAssetsLineItems |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionAmount after amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 926 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483154/926-20-50-5
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482665/350-30-50-2
+ Details
Name: |
us-gaap_FiniteLivedIntangibleAssetsNet |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- Details
Name: |
us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_IntellectualPropertyMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
X |
- Details
Name: |
us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_TrademarksMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
v3.23.3
X |
- DefinitionFinite lived intangible assets impairment of goodwill.
+ References
+ Details
Name: |
SPGX_FiniteLivedIntangibleAssetsImpairmentOfGoodwill |
Namespace Prefix: |
SPGX_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionLine items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 926 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483154/926-20-50-5
+ Details
Name: |
us-gaap_FiniteLivedIntangibleAssetsLineItems |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionAmount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 852 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481372/852-10-55-10
Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 24 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482548/350-20-55-24
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(15)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482598/350-20-45-1
Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1
Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (h) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(10)(1)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1
+ Details
Name: |
us-gaap_Goodwill |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- Details
Name: |
us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_TrademarksMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
X |
- Details
Name: |
us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_IntellectualPropertyMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
X |
- Details
Name: |
srt_RestatementAxis=srt_ScenarioPreviouslyReportedMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
v3.23.3
Schedule of Equity in Joint Venture, Non-Controlling Interest (Details) - Hero Wellness Systems Inc. [Member] - USD ($)
|
12 Months Ended |
Dec. 31, 2022 |
Dec. 31, 2021 |
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items] |
|
|
Assets |
|
$ 53,028
|
Liabilities |
(8,837)
|
(9,643)
|
Net Assets |
(8,837)
|
43,385
|
Revenues |
4,280
|
5,120
|
Expenses |
(61,416)
|
(21,371)
|
Net Income |
(57,136)
|
(16,251)
|
Company’s joint venture interest portion on net loss |
(31,425)
|
(8,938)
|
Non-controlling joint venture interest on net loss |
(25,711)
|
(7,313)
|
Company’s Capital contribution to joint venture |
286,825
|
286,825
|
Company’s joint venture interest portion in net assets |
(4,861)
|
23,862
|
Total Equity of Joint Venture |
443,275
|
443,275
|
Company’s portion of the Joint Venture |
286,825
|
286,825
|
Non-controlling interest portion in equity |
156,450
|
156,450
|
Prior years |
(89,471)
|
(82,158)
|
Current period |
(25,711)
|
(7,313)
|
Net non-controlling interest portion in equity, adjusted for losses to date, before deconsolidation |
$ 41,268
|
$ 66,979
|
X |
- DefinitionCapital contribution to joint venture.
+ References
+ Details
Name: |
SPGX_CapitalContributionToJointVenture |
Namespace Prefix: |
SPGX_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionNoncontrolling interest in assets.
+ References
+ Details
Name: |
SPGX_MinorityInterestInAssets |
Namespace Prefix: |
SPGX_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionNoncontrolling interest in expenses.
+ References
+ Details
Name: |
SPGX_MinorityInterestInExpenses |
Namespace Prefix: |
SPGX_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionNoncontrolling interest in liabilties.
+ References
+ Details
Name: |
SPGX_MinorityInterestInLiabilities |
Namespace Prefix: |
SPGX_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionNoncontrolling interest in net assets.
+ References
+ Details
Name: |
SPGX_MinorityInterestInNetAssets |
Namespace Prefix: |
SPGX_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- Definition
+ References
+ Details
Name: |
SPGX_MinorityInterestInNetIncomeLoss |
Namespace Prefix: |
SPGX_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionNoncontrolling interest in revenues.
+ References
+ Details
Name: |
SPGX_MinorityInterestInRevenues |
Namespace Prefix: |
SPGX_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionMinority interest in net assets.
+ References
+ Details
Name: |
SPGX_MinorityInterestInShareInNetAssets |
Namespace Prefix: |
SPGX_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionInterest portion on net income loss.
+ References
+ Details
Name: |
SPGX_MinorityInterestInShareOnNetIncomeLoss |
Namespace Prefix: |
SPGX_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionMinority interests on equity of joint venture.
+ References
+ Details
Name: |
SPGX_MinorityInterestsOnEquityOfJointVenture |
Namespace Prefix: |
SPGX_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionNet non-controlling interest in portion of equity, Adjusted for losses to date.
+ References
+ Details
Name: |
SPGX_NetNoncontrollingInterestInPortionOfEquityAdjustedForLossesToDate |
Namespace Prefix: |
SPGX_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionReduced by losses to date current years.
+ References
+ Details
Name: |
SPGX_ReducedByLossesToDateCurrentYears |
Namespace Prefix: |
SPGX_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionReduced by losses to date prior years.
+ References
+ Details
Name: |
SPGX_ReducedByLossesToDatePriorYears |
Namespace Prefix: |
SPGX_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionLine items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.
+ References
+ Details
Name: |
us-gaap_ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestEffectsOfChangesNetLineItems |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionCarrying amount of the equity interests owned by noncontrolling shareholders, partners, or other equity holders in joint ventures included in the entity's consolidated financial statements.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 45 -Paragraph 16 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481231/810-10-45-16
+ Details
Name: |
us-gaap_MinorityInterestInJointVentures |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionAmount of Net Income (Loss) attributable to noncontrolling interest.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-8
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-9
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(17)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1
Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482765/220-10-50-6
Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1A -Subparagraph (a)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-1A
Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 55 -Paragraph 4J -Publisher FASB -URI https://asc.fasb.org//1943274/2147481175/810-10-55-4J
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1A -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1A
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1B -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1B
+ Details
Name: |
us-gaap_NetIncomeLossAttributableToNoncontrollingInterest |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- Details
Name: |
srt_ConsolidatedEntitiesAxis=SPGX_HeroWellnessSystemsIncMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
v3.23.3
X |
- DefinitionThe percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 323 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (a)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3
+ Details
Name: |
us-gaap_EquityMethodInvestmentOwnershipPercentage |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:percentItemType |
Balance Type: |
na |
Period Type: |
instant |
|
X |
- Details
Name: |
srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=SPGX_HeroWellnessSystemsIncMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
v3.23.3
Schedule of Discontinued Operations (Details) - USD ($)
|
12 Months Ended |
Dec. 31, 2022 |
Dec. 31, 2021 |
Discontinued Operations and Disposal Groups [Abstract] |
|
|
Sales |
$ 4,280
|
$ 5,120
|
Cost of sales |
(5,472)
|
(6,599)
|
Net loss |
(1,192)
|
(1,479)
|
General and administrative |
5,888
|
12,022
|
Professional fees |
2,500
|
2,750
|
Inventory write down |
47,556
|
|
Operating expense |
(55,944)
|
(14,772)
|
Net loss from discontinued operations |
(57,136)
|
(16,251)
|
Net liabilities eliminated on deconsolidation |
(8,838)
|
|
Elimination of non-controlling interest |
(41,268)
|
|
Gain on deconsolidation |
$ 50,106
|
|
X |
- DefinitionDisposal group including discontinued operation inventory write down.
+ References
+ Details
Name: |
SPGX_DisposalGroupIncludingDiscontinuedOperationInventoryWriteDown |
Namespace Prefix: |
SPGX_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionDisposal group including discontinued operation professional fees.
+ References
+ Details
Name: |
SPGX_DisposalGroupIncludingDiscontinuedOperationProfessionalFees |
Namespace Prefix: |
SPGX_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- Definition
+ References
+ Details
Name: |
SPGX_NetAssetsLiabilities |
Namespace Prefix: |
SPGX_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionAmount of gain (loss) from deconsolidation of subsidiary and derecognition of group of assets constituting transfer of business or nonprofit activity, excluding conveyance of oil and gas mineral rights and transfer of good or service in contract with customer.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 1B -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-1B
+ Details
Name: |
us-gaap_DeconsolidationGainOrLossAmount |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- References
+ Details
Name: |
us-gaap_DiscontinuedOperationsAndDisposalGroupsAbstract |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionAmount of costs of goods sold attributable to disposal group, including, but not limited to, discontinued operation.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-7
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5B -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-5B
+ Details
Name: |
us-gaap_DisposalGroupIncludingDiscontinuedOperationCostsOfGoodsSold |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionAmount of general and administrative expense attributable to disposal group, including, but not limited to, discontinued operation.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5B -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-5B
+ Details
Name: |
us-gaap_DisposalGroupIncludingDiscontinuedOperationGeneralAndAdministrativeExpense |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionAmount of gross profit attributable to disposal group, including, but not limited to, discontinued operation.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-7
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5B -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-5B
+ Details
Name: |
us-gaap_DisposalGroupIncludingDiscontinuedOperationGrossProfitLoss |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionAmount of operating expense attributable to disposal group, including, but not limited to, discontinued operation.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5B -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-5B
+ Details
Name: |
us-gaap_DisposalGroupIncludingDiscontinuedOperationOperatingExpense |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionAmount of revenue attributable to disposal group, including, but not limited to, discontinued operation.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-7
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5B -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-5B
+ Details
Name: |
us-gaap_DisposalGroupIncludingDiscontinuedOperationRevenue |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionAmount after tax of income (loss) from a discontinued operation including the portion attributable to the noncontrolling interest. Includes, but is not limited to, the income (loss) from operations during the phase-out period, gain (loss) on disposal, gain (loss) for reversal of write-down (write-down) to fair value, less cost to sell, and adjustments to a prior period gain (loss) on disposal.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(12)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 270 -Name Accounting Standards Codification -Section 45 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482551/740-270-45-3
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-7
Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 3A -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-3A
Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5C -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-5C
Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 3B -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-3B
Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-4
Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-1
Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483475/205-20-45-3
+ Details
Name: |
us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTax |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionAmount after income tax of income (loss) including the portion attributable to nonredeemable noncontrolling interest. Excludes the portion attributable to redeemable noncontrolling interest recognized as temporary equity.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section S99 -Paragraph 3A -Subparagraph (3) -SubTopic 10 -Topic 480 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480244/480-10-S99-3A
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1A -Subparagraph (c)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-1A
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 810 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1A -Subparagraph (a)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-1A
+ Details
Name: |
us-gaap_NetIncomeLossIncludingPortionAttributableToNonredeemableNoncontrollingInterest |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
v3.23.3
Related Party Transactions (Details Narrative) - USD ($)
|
12 Months Ended |
Dec. 31, 2022 |
Dec. 31, 2021 |
Related Party Transaction [Line Items] |
|
|
Management fees |
$ 52,500
|
$ 36,000
|
Office expenses |
20,647
|
|
Director And Officer [Member] |
|
|
Related Party Transaction [Line Items] |
|
|
Management fees |
40,500
|
24,000
|
Pocket Expenses |
2,020
|
|
Director And Officer [Member] | Related Party [Member] |
|
|
Related Party Transaction [Line Items] |
|
|
Due to related party |
82,750
|
|
Officer [Member] |
|
|
Related Party Transaction [Line Items] |
|
|
Management fees |
12,000
|
$ 12,000
|
Accrued salaries |
12,766
|
|
Accrued management fee |
$ 24,000
|
|
X |
- DefinitionCarrying value as of the balance sheet date of obligations incurred through that date and payable for professional fees, such as for legal and accounting services received.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.15(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1
+ Details
Name: |
us-gaap_AccruedProfessionalFeesCurrentAndNoncurrent |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionCarrying value as of the balance sheet date of the obligations incurred through that date and payable for employees' services provided.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.15(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1
+ Details
Name: |
us-gaap_AccruedSalariesCurrentAndNoncurrent |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- DefinitionAmount of expense for investment management fee, including, but not limited to, expense in connection with research, selection, supervision, and custody of investment.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 946 -SubTopic 830 -Name Accounting Standards Codification -Section 55 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480167/946-830-55-10
Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section 45 -Paragraph 3 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483581/946-220-45-3
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-07(2)(a)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1
Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483326/850-10-50-1
+ Details
Name: |
us-gaap_ManagementFeeExpense |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
duration |
|
X |
- DefinitionAmount of liabilities classified as other.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 946 -SubTopic 830 -Name Accounting Standards Codification -Section 55 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480167/946-830-55-12
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(12)(b)(2)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(12)(b)(3)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(15)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1
Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(12)(b)(1)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1
Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.15) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1
+ Details
Name: |
us-gaap_OtherLiabilities |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
X |
- Details
Name: |
srt_TitleOfIndividualAxis=SPGX_DirectorAndOfficerMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
X |
- Details
Name: |
srt_TitleOfIndividualAxis=srt_OfficerMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
v3.23.3
X |
- DefinitionThe portion of profit or loss for the period, net of income taxes, which is attributable to the parent.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(g)(1)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 323 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481687/323-10-50-3
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 28 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-28
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482765/220-10-50-6
Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-3
Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-1
Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 1 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1
Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-8
Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-9
Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11
Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-11
Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-4
Reference 13: http://www.xbrl.org/2003/role/exampleRef -Topic 946 -SubTopic 830 -Name Accounting Standards Codification -Section 55 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480167/946-830-55-10
Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section 45 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483581/946-220-45-7
Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(18)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1
Reference 16: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22
Reference 17: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-07(9)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1
Reference 18: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-09(1)(d)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3
Reference 19: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 20: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(ii)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 21: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 22: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 23: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A
Reference 24: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 25: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(A)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 26: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iii)(B)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 27: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 28: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B
Reference 29: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 30 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-30
Reference 30: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 31: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 60B -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B
Reference 32: http://www.xbrl.org/2003/role/exampleRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 31 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31
Reference 33: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32
Reference 34: http://www.xbrl.org/2003/role/disclosureRef -Topic 205 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483499/205-20-50-7
Reference 35: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28
Reference 36: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1A -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1A
Reference 37: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1B -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482790/220-10-45-1B
Reference 38: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(20)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2
Reference 39: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(22)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1
+ Details
Name: |
us-gaap_NetIncomeLoss |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
v3.23.3
Schedule of Components of the Net Deferred Tax Asset (Details) - USD ($)
|
12 Months Ended |
Dec. 31, 2022 |
Dec. 31, 2021 |
Income Tax Disclosure [Abstract] |
|
|
Tax losses carried forward |
$ 1,830,700
|
$ 1,688,500
|
Intangible Assets and Goodwill temporary differences |
233,100
|
252,500
|
Net timing differences |
$ 2,063,800
|
$ 1,941,000
|
Statutory and effective tax rate |
21.00%
|
21.00%
|
Deferred tax assets |
$ 433,400
|
$ 407,600
|
Valuation allowance |
(433,400)
|
(407,600)
|
Net deferred asset |
|
|
X |
- DefinitionDeferred tax assets net timing differences.
+ References
+ Details
Name: |
SPGX_DeferredTaxAssetsNetTimingDifferences |
Namespace Prefix: |
SPGX_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionIntangible assets and goodwill temporary differences.
+ References
+ Details
Name: |
SPGX_IntangibleAssetsAndGoodwillTemporaryDifferences |
Namespace Prefix: |
SPGX_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionAmount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-2
+ Details
Name: |
us-gaap_DeferredTaxAssetsGross |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionAmount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards.
+ ReferencesReference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-2
+ Details
Name: |
us-gaap_DeferredTaxAssetsNet |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionAmount before allocation of valuation allowances of deferred tax asset attributable to deductible operating loss carryforwards.
+ ReferencesReference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-6
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-8
+ Details
Name: |
us-gaap_DeferredTaxAssetsOperatingLossCarryforwards |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionAmount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-2
+ Details
Name: |
us-gaap_DeferredTaxAssetsValuationAllowance |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
instant |
|
v3.23.3
Income Taxes (Details Narrative) - USD ($)
|
12 Months Ended |
Dec. 31, 2022 |
Dec. 31, 2021 |
Income Tax Disclosure [Abstract] |
|
|
Income tax expiration, description |
The
Company has accumulated net operating losses for income tax purposes of $1,830,610 of which $625,796 will expire beginning in 2029
and the balance of $1,204,894 is indefinite. The components of the net deferred tax asset at December 31, 2022 and December 31, 2021, the statutory tax rate and the effective tax rate, and the amount of the valuation, are scheduled below:
|
|
Operating loss carryforwards |
$ 1,830,610
|
|
Net operating loss expiration |
625,796
|
|
Net operating loss not subject to expiration dates |
1,204,894
|
|
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Amount |
$ 27,250
|
$ 84,592
|
X |
- DefinitionAmount before allocation of valuation allowances of deferred tax asset attributable to deductible operating loss carryforwards that are not subject to expiration dates.
+ References
+ Details
Name: |
us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsNotSubjectToExpiration |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionAmount before allocation of valuation allowances of deferred tax asset attributable to deductible operating loss carryforwards that are subject to expiration dates.
+ References
+ Details
Name: |
us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsSubjectToExpiration |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
X |
- DefinitionAmount of operating loss carryforward, before tax effects, available to reduce future taxable income under enacted tax laws.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-3
+ Details
Name: |
us-gaap_OperatingLossCarryforwards |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
debit |
Period Type: |
instant |
|
v3.23.3
Subsequent Events (Details Narrative) - USD ($)
|
Mar. 29, 2023 |
Feb. 14, 2023 |
Feb. 14, 2023 |
Subsequent Event [Member] |
|
|
|
Subsequent Event [Line Items] |
|
|
|
Promissory note |
15.00%
|
|
|
Subsequent Event [Member] | Director And Office [Member] |
|
|
|
Subsequent Event [Line Items] |
|
|
|
Promissory note |
$ 10,000
|
|
|
Securities Agreement [Member] | Common Stock [Member] |
|
|
|
Subsequent Event [Line Items] |
|
|
|
Shares received, conversion |
|
206,667,233
|
|
Increase in outstanding, shares |
|
287,190,813
|
287,190,813
|
Securities Agreement [Member] | Common Stock [Member] | Subsequent Event [Member] |
|
|
|
Subsequent Event [Line Items] |
|
|
|
Increase in outstanding, shares |
|
287,190,813
|
287,190,813
|
Securities Agreement [Member] | Common Stock [Member] | Convertible Notes Payable [Member] |
|
|
|
Subsequent Event [Line Items] |
|
|
|
Shares received, conversion |
|
71,797,703
|
71,797,703
|
Securities Agreement [Member] | Common Stock [Member] | Convertible Notes Payable [Member] | Subsequent Event [Member] |
|
|
|
Subsequent Event [Line Items] |
|
|
|
Shares received, conversion |
|
|
206,667,233
|
X |
- DefinitionNumber of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -SubTopic 10 -Topic 505 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-2
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.6-05(4)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-2
Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-09(4)(b)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(16)(a)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1
Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-09(7)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3
Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_CommonStockSharesOutstanding |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:sharesItemType |
Balance Type: |
na |
Period Type: |
instant |
|
X |
- DefinitionContractual interest rate for funds borrowed, under the debt agreement.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1B -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.22(a)(1)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_DebtInstrumentInterestRateStatedPercentage |
Namespace Prefix: |
us-gaap_ |
Data Type: |
dtr-types:percentItemType |
Balance Type: |
na |
Period Type: |
instant |
|
X |
- DefinitionThe fair value of notes assumed in noncash investing or financing activities.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482913/230-10-50-4
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482913/230-10-50-3
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482913/230-10-50-5
+ Details
Name: |
us-gaap_NotesAssumed1 |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:monetaryItemType |
Balance Type: |
credit |
Period Type: |
duration |
|
X |
- DefinitionNumber of new stock issued during the period.
+ ReferencesReference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -SubTopic 10 -Topic 505 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481112/505-10-50-2
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 505 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481004/946-505-50-2
Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-09(4)(b)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3
Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-03(i)(1)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479886/946-10-S99-3
Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(28)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1
Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1
+ Details
Name: |
us-gaap_StockIssuedDuringPeriodSharesNewIssues |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:sharesItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- DefinitionDetail information of subsequent event by type. User is expected to use existing line items from elsewhere in the taxonomy as the primary line items for this disclosure, which is further associated with dimension and member elements pertaining to a subsequent event.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 830 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481674/830-30-50-2
Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 855 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483399/855-10-50-2
+ Details
Name: |
us-gaap_SubsequentEventLineItems |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:stringItemType |
Balance Type: |
na |
Period Type: |
duration |
|
X |
- Details
Name: |
us-gaap_SubsequentEventTypeAxis=us-gaap_SubsequentEventMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
X |
- Details
Name: |
srt_TitleOfIndividualAxis=SPGX_DirectorAndOfficeMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
X |
- Details
Name: |
us-gaap_TypeOfArrangementAxis=SPGX_SecuritiesAgreementMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
X |
- Details
Name: |
us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
X |
- Details
Name: |
us-gaap_ShortTermDebtTypeAxis=us-gaap_ConvertibleNotesPayableMember |
Namespace Prefix: |
|
Data Type: |
na |
Balance Type: |
|
Period Type: |
|
|
Sustainable Projects (PK) (USOTC:SPGX)
Historical Stock Chart
From Jul 2024 to Aug 2024
Sustainable Projects (PK) (USOTC:SPGX)
Historical Stock Chart
From Aug 2023 to Aug 2024