15. SUBSEQUENT EVENTS

The Company evaluated subsequent events through May 15, 2024, the date on which these interim financial statements were issued, to ensure that this filing includes appropriate disclosure of events both recognized in the interim financial statements as of and subsequent to March 31, 2024, but were not recognized in the interim financial statements. Except as disclosed below, there were no events that required recognition, adjustment or disclosure in the financial statements.

From April 1, 2024 through May 15, 2024, the Company issued 3,440,489 common shares upon conversion of convertible debt and conversion of convertible debt in lieu of repayment in cash (principal and interest of $454,312).

From April 1, 2024 through May 15, 2024, the Company issued 15,664 common shares to consultants for services rendered.

From April 1, 2024 through May 15, 2024, the Company issued 6,425 common shares upon conversion of prefunded warrants.

On April 11, 2024, an Investor purchased an additional tranche of $550,000. The convertible debt and warrants were issued with an exercise price of $0.163 and $0.18, respectively. The issuance of the additional tranche triggered the down round provision, adjusting the conversion prices of the First, Second, Third, Fourth and Fifth Tranche Debentures and the exercise prices of First, Second, Third, Fourth and Fifth Tranche Warrants to $0.163.