igen_10q.htm

0001640334-18-002240.txt : 20181119 0001640334-18-002240.hdr.sgml : 20181119 20181119165145 ACCESSION NUMBER: 0001640334-18-002240 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 55 CONFORMED PERIOD OF REPORT: 20180930 FILED AS OF DATE: 20181119 DATE AS OF CHANGE: 20181119 FILER: COMPANY DATA: COMPANY CONFORMED NAME: IGEN NETWORKS CORP CENTRAL INDEX KEY: 0001393540 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-HELP SUPPLY SERVICES [7363] IRS NUMBER: 205879021 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 000-55289 FILM NUMBER: 181193095 BUSINESS ADDRESS: STREET 1: 29970 TECHNOLOGY DRIVE, SUITE 108 CITY: MURRIETA STATE: CA ZIP: 92563 BUSINESS PHONE: 844-332-5699 MAIL ADDRESS: STREET 1: 29970 TECHNOLOGY DRIVE, SUITE 108 CITY: MURRIETA STATE: CA ZIP: 92563 FORMER COMPANY: FORMER CONFORMED NAME: SYNC2 ENTERTAINMENT CORP. DATE OF NAME CHANGE: 20081009 FORMER COMPANY: FORMER CONFORMED NAME: NURSE SOLUTIONS, INC. DATE OF NAME CHANGE: 20070316 10-Q 1 igen_10q.htm FORM 10-Q igen_10q.htm

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D. C. 20549

FORM 10-Q

x QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

FOR THE QUARTERLY PERIOD ENDED September 30, 2018.

¨ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

FOR THE TRANSITION PERIOD FROM __________________ TO __________________

Commission File No. 333-141875

IGEN Networks Corp.

(Exact name of registrant as specified in its charter)

Nevada

20-5879021

(State or Other Jurisdiction of

incorporation or organization)

(I.R.S. Employer

Identification No.)

29970 Technology Drive, Suite 108, Murrieta, CA 92563

(Address of principal executive offices) (Zip Code)

1-844-332-5699

(Registrant’s telephone number including area code)

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 x No ¨

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted 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 and post such files). Yes x No ¨

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, 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.

Large accelerated filer:

¨

Accelerated filer:

¨

Non-accelerated filer:

¨

Smaller reporting company:

x

(Do not check if a 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 is a shell company (as defined in Rule 12b-2 of the Act). Yes ¨ No x

The number of shares of the registrant’s common stock issued and outstanding as of November 9, 2018 is 63,470,373.

TABLE OF CONTENTS

PART I

Page

ITEM 1.

FINANCIAL STATEMENTS

F-1 to F-13

ITEM 2.

MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

3

ITEM 3.

QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

8

ITEM 4.

CONTROLS AND PROCEDURES

8

PART II

ITEM 1.

LEGAL PROCEEDINGS

9

ITEM 1A.

RISK FACTORS

9

ITEM 2.

UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

9

ITEM 3.

DEFAULTS UPON SENIOR SECURITIES

9

ITEM 4.

MINE SAFETY DISCLOSURES

9

ITEM 5.

OTHER INFORMATION

9

ITEM 6.

EXHIBITS

10

2

Table of Contents

Part I

FINANCIAL INFORMATION

Item 1. Financial Statements

The Company’s unaudited condensed consolidated interim financial statements for the three and nine month periods ended September 30, 2018 are included herewith.

IGEN NETWORKS CORP.

Condensed Consolidated Interim Financial Statements

For the Three and Nine Months Ended September 30, 2018

(Unaudited – Expressed in U.S. Dollars)

F-1

IGEN NETWORKS CORP.

Condensed Consolidated Interim Balance Sheets

(Expressed in U.S. dollars)

September 30,

2018

December 31,

2017

(unaudited)

Assets

Current Assets

Cash, including restricted cash of $25,000 and $25,000, respectively

$ 38,693

$ 53,638

Accounts and other receivables, net

287,857

54,121

Inventory

35,772

2,222

Prepaid expenses and deposits

36,302

22,213

Total Current Assets

398,624

132,194

Equipment, net

747

2,853

Goodwill

505,508

505,508

Total Assets

$ 904,879

$ 640,555

Liabilities and Stockholders’ Deficit

Current Liabilities

Accounts payable and accrued liabilities

$ 859,016

$ 858,908

Current portion of deferred revenue

537,273

633,766

Notes payable

-

14,578

Convertible debentures, net of unamortized discount of $0 and $153,194, respectively

75,000

113,056

Derivative liabilities

37,691

227,163

Total Current Liabilities

1,508,980

1,847,471

Deferred revenue, net of current portion

276,829

183,576

Total Liabilities

1,785,809

2,031,047

Nature and Continuance of Operations (Note 1)

Subsequent Event (Note 13)

Stockholders’ Deficit

Preferred stock: Authorized – 10,000,000 shares with $0.001 par value, no shares issued and outstanding

-

-

Common stock: Authorized - 375,000,000 shares with $0.001 par value issued and outstanding – 60,087,040 and 39,214,517 shares, respectively

60,087

39,215

Additional paid-in capital

10,092,368

8,854,491

Accumulated other comprehensive loss

-

(60,910 )

Deficit

(11,033,385 )

(10,223,288 )

Total Stockholders’ Deficit

(880,930 )

(1,390,492 )

Total Liabilities and Stockholders’ Deficit

$ 904,879

$ 640,555

The accompanying notes are an integral part of these condensed consolidated interim financial statements.

F-2

IGEN NETWORKS CORP.

Condensed Consolidated Interim Statements of Operations and Comprehensive Loss

(Unaudited - Expressed in U.S. dollars)

Three Months Ended

September 30,

Nine Months Ended

September 30,

2018

2017

2018

2017

Revenues:

Sales, hardware and accessories

$ 300,074

$ 246,189

$ 800,500

$ 761,394

Sales, services

84,403

74,090

272,864

280,395

Total Revenues

384,477

320,279

1,073,364

1,041,789

Cost of goods sold

115,321

202,268

485,796

633,472

Gross Profit

269,156

118,011

587,568

408,317

Expenses:

Selling, general and administrative

201,073

154,058

611,579

509,697

Management and consulting fees

76,458

36,324

260,854

250,062

Payroll and related

151,100

145,146

482,660

386,274

Total Expenses

428,631

335,528

1,355,093

1,146,033

Loss Before Other Income (Expense)

(159,475 )

(217,517 )

(767,525 )

(737,716 )

Other Income (Expense):

Accretion of discounts on convertible debentures

(6,700 )

(39,439 )

(159,894 )

(52,322 )

Change in fair value of derivative liabilities

(21,984 )

1,796

74,914

579

Gain on extinguishment of debt

10,792

-

50,199

-

Interest expense

(1,146 )

(7,809 )

(7,791 )

(10,710 )

Total Other Income (Expense)

(19,038

(45,452 )

(42,572 )

(62,453 )

Net Loss

(178,513 )

(262,969 )

(810,097 )

(800,169 )

Other Comprehensive Income (Loss):

Foreign currency translation gain (loss)

-

(3,094 )

60,910

(34,566 )

Comprehensive Loss

$ (178,513 )

$ (266,133 )

$ (749,187 )

$ (834,735 )

Basic and Diluted Loss per Common Share

$ -

$ (0.01 )

$ (0.02 )

$ (0.02 )

Weighted Average Number of Common Shares Outstanding

58,898,128

34,750,404

51,807,019

34,241,351

The accompanying notes are an integral part of these condensed consolidated interim financial statements.

F-3

IGEN NETWORKS CORP.

Condensed Consolidated Interim Statements of Cash Flows

(Unaudited - Expressed in U.S. dollars)

Nine Months Ended

September 30,

2018

2017

Cash Flows from Operating Activities

Net loss

$ (810,097 )

$ (800,169 )

Adjustments to reconcile net loss to net cash used in operating activities:

Accretion of discounts on convertible debentures

159,894

52,322

Change in fair value of derivative liabilities

(74,914 )

(579 )

Depreciation

2,853

3,014

Gain on extinguishment of debt

(50,199 )

-

Shares issued for services

45,413

39,447

Stock-based compensation

8,445

137,635

Changes in operating assets and liabilities:

Accounts and other receivables

(233,736 )

(69,748 )

Inventory

(33,550 )

(7,583 )

Prepaid expenses and deposits

17,900

(13,354 )

Restricted cash

-

(10,000 )

Accounts payable and accrued liabilities

1,530

123,418

Deferred revenue

(3,240 )

83,237

Net Cash Used in Operating Activities

(969,701 )

(396,678 )

Cash Flows from Investing Activities

Purchase of equipment

(747 )

-

Net Cash Used in Investing Activities

(747 )

-

Cash Flows from Financing Activities

Proceeds from notes payable

-

8,000

Repayment of notes payable and convertible debentures

(75,000 )

(80,678 )

Proceeds from convertible debentures

-

250,000

Proceeds from issuance of common stock

969,593

350,000

Net Cash Provided by Financing Activities

894,593

527,322

Effect of Foreign Exchange Rate Changes on Cash

60,910

(33,166 )

Change in Cash and Restricted Cash

(14,945 )

35,449

Cash and Restricted Cash, Beginning of Period

53,638

38,680

Cash and Restricted Cash, End of Period

$ 38,693

$ 74,129

Non-cash Investing and Financing Activities:

Discount on convertible debt for derivative liabilities

$ 6,698

$ 227,527

Shares of common stock issued for prepaid services

$ 77,402

$ -

Conversion of convertible debenture and accrued interest to shares of common stock

$ 203,309

$ -

The accompanying notes are an integral part of these condensed consolidated interim financial statements.

F-4

IGEN NETWORKS CORP.

Notes to the Condensed Consolidated Interim Financial Statements

September 30, 2018

(Unaudited - Expressed in U.S. dollars)

1. Nature and Continuance of Operations

IGEN Networks Corp., (“IGEN”, or the “Company”) principal business is the development and marketing of software services for the automotive industry. The Company works with wireless carriers, hardware suppliers and software developers to provide direct and secure access to information on the vehicle and the driver’s behavior. The software services are delivered from the AWS Cloud to the consumer and their families over the wireless networks and accessed from any mobile or desktop device. The software services are marketed to automotive dealers, financial institutions, and direct-to-consumer through various commercial and consumer brands.

The accompanying condensed consolidated interim financial statements of the Company should be read in conjunction with the consolidated financial statements and accompanying notes filed with the U.S. Securities and Exchange Commission in the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2017. In the opinion of management, the accompanying condensed consolidated financial statements reflect all adjustments of a recurring nature considered necessary to present fairly the Company’s financial position and the results of its operations and its cash flows for the periods shown.

The preparation of these condensed consolidated interim financial statements in accordance with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the amounts reported. Actual results could differ materially from those estimates. The results of operations and cash flows for the periods shown are not necessarily indicative of the results to be expected for the full year.

These condensed consolidated interim financial statements have been prepared on a going concern basis, which imply the Company will continue to realize its assets and discharge its liabilities in the normal course of business. The continuation of the Company as a going concern is dependent upon the continued financial support from its shareholders, on the ability of the Company to grow its revenue base, on its ability to successfully grow the companies in which it is invested, and on the ability of the Company to obtain necessary equity financing to both support the latter objectives and to invest in and grow new companies. The Company has recurring losses since inception, and incurred a net loss of $810,097 during the nine-month period ended September 30, 2018, and had accumulated losses of $11,033,385 and a working capital deficit of $1,110,356 as at September 30, 2018. Although there are no assurances that management’s plans will be realized, management believes that the Company will be able to continue operations into the future. These condensed consolidated interim financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

2. Summary of Significant Accounting Policies

Basic of Presentation and Consolidation

The accompanying interim unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X. In our opinion, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the three and nine months ended September 30, 2018 are not necessarily indicative of the results that may be expected for the year ending December 31, 2018. This report should be read in conjunction with the audited consolidated financial statements and the footnotes thereto for the fiscal year ended December 31, 2017 included in the Company’s Form 10-K as filed with the Securities and Exchange Commission on April 17, 2018.

These condensed consolidated financial statements and related notes include the records of the Company and the Company’s wholly-owned subsidiaries, Nimbo Tracking LLC, and Medallion GPS both formed in the State of California, USA.

All intercompany transactions and balances have been eliminated. These consolidated financial statements are presented in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”), are expressed in U.S. dollars, and, in management’s opinion, have been properly prepared within reasonable limits of materiality and within the framework of the significant accounting policies summarized below.

F-5

Use of Estimates

The preparation of these consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements, and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to allowance for doubtful accounts, valuation of inventory, the useful life and recoverability of equipment, impairment of goodwill, valuation of notes payable and convertible debentures, fair value of derivative liabilities, fair value of stock-based compensation, and deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.

Cash and Cash Equivalents

The Company considers all highly liquid instruments purchased with an original maturity of three months or less at the time of acquisition to be cash equivalents.

Accounts Receivable

Accounts receivable are recognized and carried at the original invoice amount less an allowance for expected uncollectible amounts. Inherent in the assessment of the allowance for doubtful accounts are certain judgments and estimates including, among others, the customer’s willingness or ability to pay, the Company’s compliance with customer invoicing requirements, the effect of general economic conditions and the ongoing relationship with the customer. Accounts with outstanding balances longer than the payment terms are considered past due. We do not charge interest on past due balances. The Company writes off trade receivables when all reasonable collection efforts have been exhausted. Bad debt expense is reflected as a component of general and administrative expenses in the condensed consolidated statements of operations and comprehensive loss.

Inventory

Inventory consists of vehicle tracking and recovery devices and is comprised entirely of finished goods that can be resold. Inventory is stated at the lower of cost or net realizable value. Cost is determined on a first-in, first-out (FIFO) basis. Net realizable value is the estimated selling price in the ordinary course of business, less estimated costs of completion and selling costs. There was no provision for inventory recorded as of September 30, 2018 and December 31, 2017.

Equipment

Office equipment, computer equipment, and software are recorded at cost. Depreciation is recorded over their estimated useful lives. Management reviews the estimates of useful lives of the assets every year and adjusts them on prospective basis, if needed. For purposes of computing depreciation, the method of depreciating equipment is as follows:

Computer equipment

55% declining balance

Office equipment

20% declining balance

Software

3 years straight-line

Goodwill

Goodwill represents the excess of the acquisition price over the fair value of identifiable net assets acquired. Goodwill is allocated at the date of the business combination. Goodwill is not amortized, but is tested for impairment annually, during the fourth quarter, or more frequently if events or changes in circumstances indicate the asset may be impaired. These events and circumstances may include a significant change in legal factors or in the business climate, a significant decline in the Company’s share price, an adverse action of assessment by a regulator, unanticipated competition, a loss of key personnel, significant disposal activity and the testing of recoverability for a significant asset group.

The impairment testing is carried out in two steps. In the first step, the carrying amount of the reporting unit including goodwill is compared with its fair value. When the carrying amount of a reporting unit exceeds its fair value, goodwill of the reporting unit is considered to be impaired and the second step is necessary.

If the total of the expected undiscounted future cash flows is less than the carrying amount of the goodwill, a loss is recognized for the excess of the carrying amount over the fair value of the goodwill. Establishing an implied fair value of goodwill requires the Company to make estimates for key inputs into complex valuation models and to apply significant judgment in the selection of estimates, assumptions and methodologies required to complete the analysis. Areas of judgment include, but are not limited to, development of multi-year business cash flow forecasts, the selection of discount rates, and the identification and valuation of unrecorded assets.

F-6

Impairment of Long-lived Assets

The Company reviews long-lived assets, such as equipment, for impairment whenever events or changes in the circumstances indicate that the carrying value may not be recoverable. If the total of the estimated undiscounted future cash flows is less than the carrying value of the asset, an impairment loss is recognized for the excess of the carrying value over the fair value of the asset during the year the impairment occurs. Subsequent expenditure relating to an item of office equipment is capitalized when it is probable that future economic benefits from the use of the assets will be increased.

Financial Instruments

In accordance with Financial Accounting Standard Board (“FASB”) Accounting Standards Codification (“ASC”) 820, “Fair Value Measurements and Disclosures,” the Company is to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 prioritizes the inputs into three levels that may be used to measure fair value:

Level 1

Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.

Level 2

Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.

Level 3

Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.

The fair values of cash and restricted cash, accounts and other receivables, and accounts payable and accrued liabilities, approximate their carrying values due to the immediate or short-term maturity of these financial instruments. Foreign currency transactions are primarily undertaken in Canadian dollars. The fair value of cash and restricted cash is determined based on “Level 1” inputs and the fair value of derivative liabilities is determined based on “Level 3” inputs. The recorded values of notes payable, approximate their current fair values because of their nature and respective maturity dates or durations. The financial risk is the risk to the Company’s operations that arise from fluctuations in foreign exchange rates and the degree of volatility to these rates. Currently, the Company does not use derivative instruments to reduce its exposure to foreign currency risk. Financial instruments that potentially subject the Company to concentrations of credit risk consists of cash and restricted cash. The Company places its cash in what it believes to be credit-worthy financial institutions.

Revenue Recognition and Deferred Revenue

We recognize revenue in accordance with Accounting Standards Codification (“ASC”) 606, “Revenue Recognition,” when there is persuasive evidence that an arrangement exists, title and risk of loss have passed, delivery has occurred or the services have been rendered, the sales price is fixed or determinable and collection of the related receivable is reasonably assured. Title and risk of loss generally pass to our customers upon delivery, as we have insurance for lost shipments. In limited circumstances where either title or risk of loss pass upon destination or acceptance or when collection is not reasonably assured, we defer revenue recognition until such events occur. We derive revenues from two primary sources: products and services. Product revenue includes the shipment of product according to the agreement with our customers. Services include vehicle tracking services and customer support (technical support), installations and consulting. A contract may include both product and services. Rarely, contracts with customers contain multiple performance obligations. For these contracts, the Company accounts for individual performance obligations separately if they are distinct. The transaction price is allocated to the separate performance obligations on a relative standalone selling price basis. Standalone selling prices are typically estimated based on observable transactions when these services are sold on a standalone basis.

The Company provides product warranties with varying lengths of time and terms. The product warranties are considered to be assurance-type in nature and do not cover anything beyond ensuring that the product is functioning as intended. Based on the guidance in ASC 606, assurance-type warranties do not represent separate performance obligations. The Company has historically experienced a low rate of product returns under the warranty program.

F-7

Management assesses the business environment, customers’ financial condition, historical collection experience, accounts receivable aging, and customer disputes to determine whether collectability is reasonably assured. If collectability is not considered reasonably assured at the time of sale, the Company does not recognize revenue until collection occurs.

The Company has determined that the sale of its vehicle tracking devices and related service are considered one unit of accounting and the revenue related to the sale is deferred and recognized over the service term, typically one year.

Revenue relating to the sale of service renewal fees on its vehicle tracking and recovery services is recognized over the life of the contract. The service renewal fees are offered in terms ranging from 12 to 36 months and are generally payable in full upon renewal.

Any revenue that has been deferred and is expected to be recognized beyond one year is classified as deferred revenue, net of current portion.

Financing Costs and Debt Discount

Financing costs and debt discounts are recorded net of notes payable and convertible debentures in the condensed consolidated balances sheets. Amortization of financing costs and the debt discounts is calculated using the effective interest method over the term of the debt and is recorded as interest expense in the consolidated statements of operations and comprehensive loss.

Income Taxes

Deferred income taxes are provided on the asset and liability method whereby deferred income tax assets are recognized for deductible temporary differences and operating loss and tax credit carry-forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred income tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred income tax assets will not be realized. Deferred income tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.

Foreign Currency Translation

The Company’s reporting currency is the U.S. dollar. The consolidated financial statements of the Company are translated to U.S. dollars in accordance with ASC 830, “Foreign Currency Translation Matters”. Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date. Non-monetary assets, liabilities and items recorded in income arising from transactions denominated in foreign currencies are translated at rates of exchange in effect at the date of the transaction. Gains and losses arising on translation or settlement of foreign currency denominated transactions or balances are included in the determination of income.

Stock-Based Compensation

The estimated fair values of employee stock option grants are determined as of the date of grant using the Black-Scholes option pricing model. This method incorporates the fair value of our common stock at the date of each grant and various assumptions such as the risk-free interest rate, expected volatility based on the historic volatility of publicly-traded peer companies, expected dividend yield, and expected term of the options. The estimated fair values of restricted stock awards are determined based on the fair value of our common stock on the date of grant. The estimated fair values of stock-based awards, including the effect of estimated forfeitures, are expensed over the requisite service period, which is generally the awards’ vesting period. We classify stock-based compensation expense in the consolidated statement of operations and comprehensive loss in the same manner in which the award recipient’s payroll costs are classified.

Our accounting policy for equity instruments issued to consultants and vendors in exchange for goods and services follows the guidance of ASC 718, “Compensation – Stock Compensation”. All transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. The measurement date of the fair value of the equity instrument issued is the earlier of the date on which the counterparty’s performance is complete or the date at which a commitment for performance is reached. For transactions in which the fair value of the equity instrument issued to non-employees is the more reliable measurement and a measurement date has not been reached, the fair value is re-measured at each vesting and reporting date using the Black-Scholes option pricing model. Compensation expense for these share-based awards is recognized over the term of the consulting agreement or until the award is approved and settled.

F-8

Loss Per Share

Basic earnings (loss) per share are computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted earnings per share give effect to all dilutive potential common shares outstanding during the period including stock options, using the treasury stock method, and convertible debentures, using the if-converted method. In computing diluted earnings (loss) per share, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted earnings (loss) per share exclude all potentially issuable shares if their effect is anti-dilutive. Because the effect of conversion of the Company’s dilutive securities is anti-dilutive, diluted loss per share is the same as basic loss per share for the periods presented. As of September 30, 2018 and December 31, 2017, the Company has 9,746,339 and 13,021,952 potentially dilutive shares outstanding, respectively.

Comprehensive Income (Loss)

ASC 220, “Comprehensive Income” establishes standards for the reporting and display of comprehensive income and its components in the consolidated financial statements. For the three and nine months ended September 30, 2017, comprehensive income (loss) consists of foreign currency translation losses.

Reclassifications

Certain reclassifications have been made to the prior period’s consolidated financial statements to conform to the current period’s presentation.

Recent Accounting Pronouncements

In May 2014, the FASB issued Accounting Standards Update (“ASU”) No. 2014-09, “Revenue from Contracts with Customers”. This new standard replaces most of the existing revenue recognition guidance in U.S. GAAP permits the use of either the retrospective or cumulative effect transition method. The new standard, as amended, became effective in the first quarter of fiscal year 2018. The Company adopted the standard using the modified retrospective method. There was no effect for any adjustments to retained earnings (accumulated deficit) upon adoption of the standard on January 1, 2018.

In February 2016, the FASB issued new lease accounting guidance in ASU No. 2016-02, “Leases”. This new guidance was initiated as a joint project with the International Accounting Standards Board to simplify lease accounting and improve the quality of and comparability of financial information for users. This new guidance would eliminate the concept of off-balance sheet treatment for “operating leases” for lessees for the vast majority of lease contracts. Under ASU No. 2016-02, at inception, a lessee must classify all leases with a term of over one year as either finance or operating, with both classifications resulting in the recognition of a defined “right-of-use” asset and a lease liability on the balance sheet. However, recognition in the income statement will differ depending on the lease classification, with finance leases recognizing the amortization of the right-of-use asset separate from the interest on the lease liability and operating leases recognizing a single total lease expense. Lessor accounting under ASU No. 2016-02 would be substantially unchanged from the previous lease requirements under GAAP. ASU No. 2016-02 will take effect for public companies in fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. Early adoption is permitted and for leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, lessees and lessors must apply a modified retrospective transition approach. The Company is currently evaluating the new guidance and have not determined the impact this standard may have on the consolidated financial statements.

In November 2016, the FASB issued ASU No. 2016-18, “Statement of Cash Flows: Classification of Restricted Cash”, which updates the guidance as to how restricted cash should be presented and classified. The updates are intended to reduce diversity in practice. The amendments are effective for fiscal years beginning after December 15, 2017, including interim periods within those annual periods, with early adoption permitted. The Company adopted the standard on January 1, 2018 by using the retrospective transition method. Adoption of the standard effected the presentation of cash in the Company’s condensed consolidated statements of cash flows and related disclosures, restricted cash of $25,000 and 25,000 have been reclassified within the condensed consolidated balance sheets for the periods presented as cash.

In January 2017, the FASB issued ASU No. 2017-04, “Intangibles – Goodwill and Other”. ASU 2017-04 simplifies the subsequent measurement of goodwill by removing the second step of the two-step impairment test. The amendment requires an entity to perform its annual or interim goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount. An impairment charge should be recognized for the amount by which the carrying amount exceeds the reporting unit’s fair value but the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. The amendment should be applied on a prospective basis and is effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. The Company does not expect ASU 2017-04 to have a material effect on the Company’s consolidated financial position, results of operations and cash flows.

F-9

In May 2017, the FASB issued ASU 2017-09, “Compensation - Stock Compensation: Scope of Modification Accounting.” The amendments in this update provide guidance about which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting under Topic 718. An entity should account for effects of a modification unless all of the following are met: (1) the fair value of the modified award is the same as the fair value of the original award immediately before the original award is modified; (2) the vesting conditions of the modified award are the same as the vesting conditions of the original award immediately before the original award is modified; (3) the classification of the modified award as an equity instrument or a liability instrument is the same as the classification of the original award immediately before the original award is modified. The Company adopted this standard on January 1, 2018. Adoption of the standard did not have an effect on the Company’s financial position, results of operations and cash flows.

The Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its consolidated financial position or results of operations.

3. Accounts and Other Receivables

September 30,

2018

December 31,

2017

Trade accounts receivable

$ 297,964

$ 55,575

GST and other receivables

22

164

Allowance for doubtful accounts

(10,129 )

(1,618 )

$ 287,857

$ 54,121

4. Goodwill

As of September 30, 2018 and December 31, 2017, the Company had goodwill of $505,508 related to the acquisition of Nimbo.

5. Accounts Payable and Accrued Liabilities

September 30,

2018

December 31,

2017

Trade accounts payable

$ 625,142

$ 623,375

Accrued liabilities

22,341

49,696

Accrued interest payable

14,798

17,057

Payroll and commissions payable

114,823

84,299

Unrecognized tax position

80,000

80,000

Taxes payable

1,911

4,481

$ 859,015

$ 858,908

F-10

6. Notes Payable

(a)

As of September 30, 2018 and December 31, 2017, the Company had a note payable with a principal balance of $0 and $11,952 (Cdn$15,000), respectively, owed to a director, which was unsecured, bore interest at 5% per annum, and was due on October 30, 2017. During the nine months ended September 30, 2018, the Company repaid all amounts due related to this note payable.

(b)

On March 23, 2017, the Company entered into a loan agreement with a third party for a principal amount of $8,695, which included a one-time loan fee of $695, which was charged to interest expense. The note payable was unsecured, non-interest bearing, and required minimum payments of 10% of the loan every ninety days from the start date of March 26, 2017. 25% of all funds processed through the Company’s PayPal account were used to pay off the loan. During the nine months ended September 30, 2018, the Company repaid all amounts due under the loan. As of December 31, 2017, the balance of the note payable was $2,626.

7. Convertible Debentures

a)

On March 30, 2017, the Company issued a convertible debenture to a third party in the principal amount of $50,000 which was unsecured, bore interest at 12% per annum, calculated monthly, and was due on September 30, 2017. Subject to the approval of the holder of the convertible debenture, the Company could convert any or all of the principal and/or interest at any time following the six month anniversary of the issuance date of the convertible debenture (September 30, 2017) into common shares of the Company at a price per share equal to a 20% discount to the fair market value of the Company’s common stock. The estimated fair value of the derivative liability (conversion feature) resulted in a discount to the convertible debenture of $32,127, which was accreted over the term of the convertible debenture. During the year ended December 31, 2017, $32,127 of amortization expense was recorded. On February 28, 2018 the holder converted the note and accrued interest into 806,916 shares of common stock and the Company recorded a $39,407 gain on the settlement of debt as a result of the removal of the associated derivative liability for the conversion feature. As of December 31, 2017, the carrying value of the convertible debenture was $50,000.

(b)

On August 7, 2017, the Company issued a convertible debenture to a third party in the principal amount of $161,250 with an original issuance discount of $11,250 and incurred $3,500 of financing costs to a third party, which is unsecured, bears interest at 5% per annum, and is due on August 7, 2018. The holder may convert any or all of the principal and/or interest at any time following the six month anniversary of the issuance date of the convertible debenture (February 7, 2018) into common shares of the Company at a price per share equal to 75% multiplied by the closing price of the Company’s common stock preceding the trading day that the Company receives a notice of conversion. The estimated fair value of the derivative liability (conversion feature) of $153,827 resulted in a discount to the convertible debenture, which will be amortized over the term of the convertible debenture. In August 2018, the Company provided an additional principal to the convertible debenture of $10,000 on the same terms. During the nine months ended September 30, 2018, the note holder converted $91,250 of principal into 2,908,809 shares of common stock and the Company made $20,000 of principal payments. During the nine-month period ended September 30, 2018 and the year ended December 31, 2017, $106,197 and $47,632, respectively, of amortization expense was recorded. As of September 30,2018 and December 31, 2017, the carrying value of the convertible debenture is $60,000 and $55,055, respectively.

(c)

On December 18, 2017, the Company issued a convertible debenture to a third party in the principal amount of $55,000 with an original issuance discount of $5,000 and incurred $1,500 of financing costs to a third party, which is unsecured, bears interest at 2% per annum, and is due on June 18, 2018. The holder may convert any or all of the principal and/or interest at any time following the six month anniversary of the issuance date of the convertible debenture (June 18, 2018) into common shares of the Company at a price per share equal to 75% multiplied by the closing price of the Company’s common stock preceding the trading day that the Company receives a notice of conversion. The estimated fair value of the derivative liability (conversion feature) of $47,071 resulted in a discount to the convertible debenture, which will be amortized over the term of the convertible debenture. During the nine-month period ended September 30, 2018 and the year ended December 31, 2017, $46,859 and $72, respectively, of amortization expense was recorded. During the nine months ended September 30, 2018, the Company repaid the debenture. On July 5, 2018, the Company provided an additional principal to the convertible debenture of $20,000 on the same terms. The estimated fair value of the derivative liability (conversion feature) of $6,698 resulted in a discount to the convertible debenture, which was amortized in full during the period. On September 19, 2018, the holder converted $5,000 of principal, leaving a balance of $15,000 as of September 30, 2018. As of September 30, 2018 and December 31, 2017, the carrying value of the convertible debenture is $15,000 and $8,001, respectively.

F-11

8. Derivative Liabilities

During the year ended December 31, 2017, the Company issued share purchase warrants as part of private placements with exercise prices denominated in Canadian dollars, which differs from the Company’s functional currency of U.S. dollars and cannot be considered to be indexed to the Company’s own stock. The Company records the fair value of its share purchase warrants with a Cdn$ exercise price in accordance with ASC 815. The fair value of the derivative liabilities is revalued quarterly with corresponding gains and losses recorded in the consolidated statement of operations. As at September 30, 2018 and December 31, 2017, the Company had a derivative liability of $0 and $7,642, respectively, relating to the share purchase warrants. The Company uses a multi-nominal lattice model to fair value the derivative liabilities. The following inputs and assumptions were used to value the share purchase warrants denominated in Canadian dollars during the nine months ended September 30, 2018 and 2017, assuming no expected dividends:

September 30,

2018

September 30,

2017

Expected volatility

-%

196 %

Risk free interest rate

-%

1.06 %

Expected life (in years)

-

0.5

During the year ended December 31, 2017, the Company issued a convertible debenture with variable exercise prices based on market rates (Note 7). The Company records the fair value of its convertible debenture with variable exercise prices based on future market rates in accordance with ASC 815. The fair value of the derivative liabilities are revalued on each balance sheet date with corresponding gains and losses recorded in the consolidated statement of operations and comprehensive loss. As of September 30, 2018 and December 31, 2017, the Company had a derivative liability of $37,691 and $227,163, respectively, relating to the conversion feature of the convertible debenture. The Company uses a multi-nominal lattice model to fair value the derivative liabilities. The following inputs and assumptions were used to value the convertible debentures outstanding during the nine months ended September 30, 2018 and 2017, assuming no expected dividends:

	September 30, 2018		September 30, 2017
Expected volatility	334-398	%	180-243	%
Risk free interest rate	1.49-1.73	%	1.06-1.47	%
Expected life (in years)	0.0-0.4		0.25-1.59

During the nine months ended September 30, 2018 and 2017, the Company recorded a gain on the change in fair value of derivative liabilities of $74,914 and $579, respectively.

9. Related Party Transactions

(a)

During the nine months ended September 30, 2018 and 2017, the Company incurred $137,473 and $186,983, respectively, in management and consulting fees to two officers and a company controlled by a director.

(b)

As at September 30, 2018 and December 31, 2017, the Company owed $42,072 and $133,535, respectively, to directors and officers of the Company and a company controlled by a director, which is included in accounts payable and accrued liabilities. The amounts owed are unsecured, non-interest bearing, and due on demand.

10. Stockholders’ Deficit

Share transactions for the nine months ended September 30, 2018:

(a)

On January 1, 2018, the Company issued 274,020 shares of common stock with a fair value of $27,402 based on the closing price of the Company’s common stock for consulting services.

(b)

On January 22, 2018, the Company issued 2,777,778 shares of common stock of $0.07 per share for proceeds of $200,000.

(c)

On January 29, 2018, the Company issued 5,000,000 shares of common stock at $0.08 per share for proceeds of $400,000.

(d)

On February 28, 2018, the Company issued 806,916 shares of common stock with a fair value of $56,000 for the extinguishment of $50,000 of principal, $6,000 of accrued interest, and $39,407 of derivative liability related to one of the Company’s convertible debt instruments. The Company recognized a gain on extinguishment of debt of $39,407.

(e)

On May 21, 2018, the Company issued 1,250,000 shares of common stock with a fair value of $50,000 for board of director services. The services will be provided over a one year period. As of September 30, 2018, the Company has recorded $18,011 of expense and has a prepaid asset of $31,989.

(f)

On June 1, 2018, the Company issued 3,333,333 shares of common stock at $0.06 per share for proceeds of $200,000.

(g)

On July 10, 2018, the Company issued 1,875,000 shares of common stock at $0.04 per share for proceeds of $75,000.

(h)

On July 20, 2018, the Company issued 2,000,000 shares of common stock at $0.04 per share for proceeds of $75,604.

(i)

On July 25, 2018, the Company issued 500,000 shares of common stock at $0.04 per share for proceeds of $18,989.

(j)

During the nine months ended September 30, 2018, the Company issued a total of 2,908,809 shares of common stock with a fair value of $139,974 for the extinguishment of $91,250 of principal and $53,147. The Company recognized a gain extinguishment of debt of $4,423.

(k)

On September 19, 2018, the Company issued 146,666 shares of common stock with a fair value of $7,333 for the extinguishment of $5,000 of principal and $1,853 of derivative liability related to one of the Company’s convertible debt instruments.. The Company recognized a loss on extinguishment of debt of $480.

F-12

11. Segments

The Company has one reportable segment: vehicle tracking and recovery solutions. The Company allocates resources to and assesses the performance of each reportable segment using information about its revenue and operating income (loss). The Company does not evaluate operating segments using discrete asset information.

The following table summarizes the financial performance of the Company’s reportable segments:

Nine months ended

September

30,

2018

Nine months ended

September

30,

2017

Vehicle tracking and recovery solutions

$ 1,073,489

$ 1,041,789

Total consolidated net revenue

$ 1,073,489

$ 1,041,789

Segmentation by geographical location is not presented as all revenues are earned in U.S. Total assets by segment are not presented as that information is not used to allocate resources or assess performance at the segment level.

12. Concentration Risk

The Company extends credit to customers on an unsecured basis in the normal course of business. The Company’s policy is to perform an analysis of the recoverability of its receivables at the end of each reporting period and to establish allowances where appropriate. The Company analyzes historical bad debts and contract losses, customer concentrations, and customer credit-worthiness when evaluating the adequacy of the allowances.

During the three months ended September 30, 2018 and 2017, the Company had two and three customers which accounted for 75% and 72% of total sales, respectively. During the nine months ended September 30, 2018 and 2017, the Company had two and one customers which accounted for 65% and 48% of total sales, respectively.

As at September 30, 2018 and December 31, 2017, the Company had three and three customers which accounted for 87% and 100% of accounts receivable, respectively.

13. Subsequent Event

On October 8, 2018, the Company issued 3,333,333 shares of common stock for proceeds of $200,000.

F-13

Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations.

The following Management’s Discussion and Analysis of Financial Condition and Results of Operations (“MD&A”) provides information for the nine-month period ended September 30, 2018. This MD&A should be read together with our unaudited condensed consolidated interim financial statements and the accompanying notes for the nine-month period ended September 30, 2018 (the “consolidated financial statements”). The consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States (“U.S. GAAP”). Except where otherwise specifically indicated, all amounts in this MD&A are expressed in United States dollars.

Certain statements in this MD&A constitute forward-looking statements or forward-looking information within the meaning of applicable securities laws. You should carefully read the cautionary note in this MD&A regarding forward-looking statements and should not place undue reliance on any such forward-looking statements. See “Cautionary Note Regarding Forward-Looking Statements”.

Additional information about the Company, including our most recent consolidated financial statements and our Annual Information Form, is available on our website at www.igen-networks.com, or on SEDAR at www.sedar.com and on EDGAR at www.sec.gov.

Cautionary Note Regarding Forward-looking Statements

Certain statements and information in this MD&A may not be based on historical facts and may constitute forward-looking statements or forward-looking information within the meaning of the U.S. Private Securities Litigation Reform Act of 1995 and Canadian securities laws (“forward-looking statements”), including our business outlook for the short and longer term and our strategy, plans and future operating performance. Forward-looking statements are provided to help you understand our views of our short and longer term prospects. We caution you that forward-looking statements may not be appropriate for other purposes. We will not update or revise any forward-looking statements unless we are required to do so by securities laws. Forward-looking statements:

·

Typically include words and phrases about the future such as “outlook”, “may”, “estimates”, “intends”, “believes”, “plans”, “anticipates” and “expects”;

·

Are not promises or guarantees of future performance. They represent our current views and may change significantly;

·

Are based on a number of assumptions, including those listed below, which could prove to be significantly incorrect:

-

Our ability to find viable companies in which to invest

-

Our ability successfully manage companies in which we invest

-

Our ability to successfully raise capital

-

Our ability to successfully expand and leverage the distribution channels of our portfolio companies;

-

Our ability to develop new distribution partnerships and channels

-

Expected tax rates and foreign exchange rates.

·

Are subject to substantial known and unknown material risks and uncertainties. Many factors could cause our actual results, achievements and developments in our business to differ significantly from those expressed or implied by our forward-looking statements. Actual revenues and growth projections of the Company or companies in which we are invested may be lower than we expect for any reason, including, without limitation:

-

the continuing uncertain economic conditions

-

price and product competition

-

changing product mixes,

-

the loss of any significant customers,

-

competition from new or established companies,

-

higher than expected product, service, or operating costs,

-

inability to leverage intellectual property rights,

-

delayed product or service introductions

Investors are cautioned not to place undue reliance on these forward-looking statements. No forward-looking statement is a guarantee of future results.

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Table of Contents

Overview

During the nine months of 2018 the Company continues to focus on initiatives to grow revenue, expand its customer base, and develop new channels through its wholly owned subsidiaries Nimbo Tracking and Medallion GPS. Further expansion of IGEN’s distribution channels were completed with new hires in Atlanta, Texas and Southern California regions.

Notable highlights of the nine-month period ended September 30, 2018 include the following Company achievements:

·

The Company achieved nine-month gross profit of $587,525 which represented a 44% increase from the period in 2017. Gross margin percentage increased to 55% from 39% in the same period in the prior year.

·

The Company increased its current assets to $398,624, a significant increase of 202% over the nine months.

·

The Company completed its transition to Amazon Web Services to facilitate growth, scalability, and its next generation platform.

·

The Company joined the Sprint IoT Factory to expand its access to automotive dealerships and small business customers.

·

The appointment of Jackie Kimzey as Independent Director to IGEN’s Board of Directors.

·

The Company announces $250,000 Dealer Pre-Load order with east-coast dealership group.

·

The Company launches first ever vehicle centric driver scorecard as part of next generation automotive IoT platform.

·

The Company announces nationwide distribution agreement and marketing agreement with Advantage Parts Solutions covering 50 markets in the United States of America.

·

The Company announces exclusive white-labeled CU Track Product available for sales on Sprint’s IoT Platform.

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Table of Contents

Financial Condition and Results of Operations

Capital Resources and Liquidity

Current Assets and Liabilities, Working Capital, Net Debt

As of September 30, 2018, the Company’s current assets were $398,624, a significant increase of 202% over the quarter. Contributing to the net increase to current assets was an $969,593 increase in cash related to the issuance of common stock during the nine months.

Current liabilities dropped $338,491, or 18%, over the nine months.

The Company finished the nine months of 2018 with a working capital deficiency of $1,110,356, an improvement of $604,921 over the nine months. Of the total working capital deficiency, $537,273 is short-term deferred revenue liabilities that will convert to revenue, $37,691 is non-cash derivative liabilities associated with convertible debentures (see Note 8 to the consolidated financial statements). During the nine months ended September 30, 2018, the Company raised $969,593 in cash proceeds from the sale of shares of the Company’s common stock. The Company intends to improve its working capital position through ongoing equity and debt financing and continued focus on growth in its cash flow.

Total Assets and Liabilities, Total Stockholders’ Equity (Deficit)

The Company’s total assets as of September 30, 2018 were $904,879 an increase of $264,324 over the nine months. This increase was commensurate with the respective changes in current assets previously discussed; changes in noncurrent assets were not significant.

Total liabilities decreased ($245,238 or 12%) over the nine months. This slight decrease was composed primarily of the $189,472 decrease in derivative liabilities and a decrease of $38,056 in convertible debentures during the nine months.

The above resulted in total stockholders’ deficit of $880,930, an increase of $509,562 from December 31, 2017. This change is mainly a result of the net loss for the nine months ended September 30, 2018, offset by the $969,593 of cash proceeds from the sale of shares of the Company’s common stock during the nine months.

As of the date of these financial statements, the Company believes it has access to adequate working capital and projected net revenues to maintain existing operations for approximately 6 months without requiring additional funding. The Company’s business plan is predicated on raising further capital for the purpose of further investment and acquisition of targeted technologies and companies, to fund growth in these technologies and companies, and to expand sales and distribution channels for companies it currently owns or is invested. It is anticipated the Company will continue to raise additional capital through private placements and debt financing in the both the near and medium term.

5

Table of Contents

Results of Operations

Revenues and Net Loss For the Three Months Ended September 30, 2018

Revenues

The Company had revenues of $384,477 for the three months ended September 30, 2018, a 20% increase over the similar period in 2017. Sales increase was due primarily to a large sale to a customer in September 2018.

The three-month gross profit of $269,156 was a 128% increase from the same period in 2017.

Similarly, gross profit for the three months of 70% was an increase of 37% reported in the same period in 2017.

The Company continues to review hardware, inventory, and order fulfillment strategies as well as product and service pricing and delivery models to grow sales and maximize overall margins.

In Q2 of 2017, the Company implemented a pricing model based on initial lower margin sales of services and hardware that is pre-loaded in automotive dealership lots, with follow-on high margin revenue generated by subsequent sell-through to end customers. The Company anticipates this pricing, margin, and revenue recognition model will continue to grow in 2018.

Expenses

Expenses for the three months ended September 30, 2018 totaled $447,669, of which $428,631 were operating expenses, representing a 18% increase reported the same period in 2017. Included in other income (expenses) for the three months ended September 30, 2018 is $21,984 of change in fair value of derivative liabilities. The Company also recorded a gain of $10,792 related to the settlement of debt for the three months ended September 30, 2018. The Company experienced additional expenses primarily from product development, expansion of its sales channels and an increase investment in marketing of its Medallion GPS brand. The Company anticipates increases in development-associated labor and material costs as it completes the launch of its next generation platform. The Company will also expand its sales channels to support the Sprint IoT Factory initiative launched earlier this quarter.

Net Loss

The Company had a net loss of $178,513 for the three months ended September 30, 2018, a decrease of $84,456 over the same period in 2017, for the reasons noted above.

The Company continues to invest in personnel, channels, and product development in order to drive revenue growth and increase gross profits sufficient to enable the Company to achieve profitability.

Revenues and Net Loss For the Nine Months Ended September 30, 2018

Revenues

The Company had revenues of $1,073,364 for the nine months ended September 30, 2018, a 3% increase over the similar period in 2017. Sales increase was due primarily to a large sale to a customer in September 2018.

6

Table of Contents

The nine-month gross profit of $587,568 was a 44% increase from the same period in 2017.

Similarly, gross profit for the nine months of 55% was a significant increase over gross margins of 39% reported in the same period in 2017. The growth in gross margins over the previous quarter was due to a larger percentage of high-margin deferred revenues being recognized in the recent quarter, combined with a marginal drop in service sales. Additionally, in fourth quarter of 2017, the Company changed its wireless carrier, resulting in additional costs savings during the nine months ended September 30, 2018.

The Company continues to review hardware, inventory, and order fulfillment strategies as well as product and service pricing and delivery models to grow sales and maximize overall margins.

Expenses

Expenses for the nine months ended September 30, 2018 totaled $1,397,665, of which $1,355,093 were operating expenses, representing an 16% increase reported the same period in 2017. Included in other income (expenses) for the nine months ended September 30, 2018 is $159,894 of accretion of discounts on convertible debentures. This amount represents that portion of the debt discounts that have been recorded to the statement of operations and comprehensive loss using the effective interest method (see Note 7 of the accompanying condensed consolidated financial statements). The Company experienced additional expenses primarily from product development, expansion of its sales channels and an increase investment in marketing of its Medallion GPS brand. The Company anticipates increases in development-associated labor and material costs as it completes the launch of its next generation platform. The Company will also expand its sales channels to support the Sprint IoT Factory initiative launched earlier this quarter.

Net Loss

The Company had a net loss of $810,097 for the nine months ended September 30, 2018, an increase of $9,928 over the same period in 2017, for the reasons noted above.

The Company continues to invest in personnel, channels, and product development in order to drive revenue growth and increase gross profits sufficient to enable the Company to achieve profitability.

Cash Flows and Cash Position

The Company saw a decrease of $14,945 in cash over the nine months ended September 30, 2018. Net cash of $969,701 used in operating activities was offset by net financing cash of $894,593 raised via private placements net of repayment of notes payable. Cash at the end of the period was $38,693.

7

Table of Contents

Item 3. Quantitative and Qualitative Disclosures About Market Risk.

As a smaller reporting company, the Company is not required to provide the information required by this item.

Item 4. Controls and Procedures.

Disclosure Controls and Procedures

The Company carried out an evaluation, with the participation of all the Company’s officers, of the effectiveness of the Company’s disclosure controls and procedures as of September 30, 2018. The conclusions of the Company’s principal officers was that the disclosure controls and procedures in place are not effective such that, the information required to be disclosed in our exchange and commission reports was not a) recorded, processed, summarized and reported within the time periods specified in the appropriate exchange and commission rules and forms, and b) accumulated and communicated to our management, including our chief executive offer and chief operating officer, as appropriate to allow timely decisions regarding required disclosure.

Internal Control over Financial Reporting

During the last fiscal quarter there was no change in the Company’s internal control over financial reporting that has materially affected, or is reasonably likely to materially affect, the Company’s internal control over financial reporting.

8

Table of Contents

Part II

OTHER INFORMATION

Item 1. Legal Proceedings

The Company is not party to any legal proceedings.

Item 1A. Risk Factors.

As a smaller reporting company, the Company is not required to provide the information required by this item, however for a discussion of risk factors affecting the Company please refer to the Cautionary Note Regarding Forward-looking Statements included in Part I Item 2 Management’s Discussion and Analysis of Financial Condition and Results of Operations

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds.

During the nine months covered by this report and ended September 30, 2018, the following securities were sold or issued:

(a)

On January 1, 2018, the Company issued 274,020 shares of common stock with a fair value of $27,402 based on the closing price of the Company’s common stock for consulting services rendered.

(b)

On January 22, 2018, the Company issued 2,777,778 shares of common stock of $0.07 per share for proceeds of $200,000.

(c)

On January 29, 2018, the Company issued 5,000,000 shares of common stock at $0.08 per share for proceeds of $400,000.

(d)

On February 28, 2018, the Company issued 806,916 shares of common stock for the conversion of $50,000 of principal and $6,000 of accrued interest related to one of the Company’s convertible debt instruments.

(e)

On May 21, 2018, the Company issued 1,250,000 shares of common stock with a fair value of $50,000 for board of director services. The services will be provided over a 12-month period.

(f)

On June 1, 2018, the Company issued 3,333,333 shares of common stock at $0.06 per share for proceeds of $200,000.

(g)

On July 10, 2018, the Company issued 1, 875,000 shares of common stock at $0.04 per share for proceeds of $75,000.

(h)

On July 30, 2018, the Company issued 2,000,000 shares of common stock at $0.04 per share for proceeds of $75,605.

(i)

On July 28, 2018, the Company issued 500,000 shares of common stock at $0.04 per share for proceeds of $18,989.

(j)

During the nine months ended September 30, 2018, the Company issued a total of 2,908,809 shares of common stock to a note holder for the conversion of $91,250 of principal.

(k)

On September 19, 2018, the Company issued 146,666 shares of common stock for the conversion of $5,000 of principal related to one of the Company’s convertible debt instruments.

Item 3. Defaults Upon Senior Securities.

There has been no material default in the payment of any element of indebtedness of the Company. The Company has no preferred stock for which dividends are paid, hence no related arrearage or delinquencies in payments of dividends.

Item 4. Mine Safety Disclosures.

The Company is not an operator, nor has a subsidiary that is an operator, of a coal or other mine.

Item 5. Other Information.

During the period covered by this report there was no information, required to be disclosed in a report on Form 8-K, that was not reported.

During the period covered by this report there were no material changes to the procedures by which security holders may recommend nominees to the registrant’s board of directors.

9

Table of Contents

Item 6. Exhibits.

Exhibit

Index

31.1

Certification – Rule 13(a)-14(a)/15d-14(a) - CEO

32.1

Certification – Section 1350 - CEO

101.INS

XBRL Instance Document

101.SCH

XBRL Taxonomy Extension Schema Document

101.CAL

XBRL Taxonomy Extension Calculation Linkbase Document

101.DEF

XBRL Taxonomy Extension Definition Linkbase Document

101.LAB

XBRL Taxonomy Extension Label Linkbase Document

101.PRE

XBRL Taxonomy Extension Presentation Linkbase Document

10

Table of Contents

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.

IGEN Networks Corp

November 19, 2018

By:

/s/ Neil Chan

Neil Chan

Chief Executive Officer and Director

(Principal Executive Officer, Principal Financing

Officer and Principal Accounting Officer)

EX-31.1 2 igen_ex311.htm CERTIFICATION igen_ex311.htm
EXHIBIT 31.1

Certification of CEO

I, Neil Chan, certify that:

1.

I have reviewed this Form 10-Q of IGEN Networks;

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.

November 19, 2018

/s/ Neil Chan

Neil Chan, Chief Executive Officer and Director

(Principal Executive Officer, Principal Financial

Officer and Principal Accounting Officer)

EX-32.1 3 igen_ex321.htm CERTIFICATION igen_ex321.htm

EXHIBIT 32.1

CEO Certification

Pursuant to Section 1350 of Chapter 63 of Title 18 of the United States Code (18 U.S.C. 1350)

I, Neil Chan, certify that pursuant to Section 1350 of Chapter 63 of Title 18 of the United States Code (18 U.S.C. 1350), the 10-Q report for IGEN Networks for the nine month period ended September 30, 2018 as filed with the Securities Exchange Commission fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act and that the information contained therein fairly presents, in all material respects, the financial condition and results of operations of the IGEN Networks.

November 19, 2018

/s/ Neil Chan

Neil Chan, Chief Executive Officer and Director

(Principal Executive Officer, Principal Financial

Officer and Principal Accounting Officer)

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<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr> <td style="text-align: justify"> </td> <td style="width: 1%; text-align: justify"> </td> <td style="width: 9%; border-bottom: black 1pt solid">September 30, 2018</td> <td style="width: 1%; text-align: justify"> </td> <td style="width: 1%; text-align: justify"> </td> <td style="width: 9%; border-bottom: black 1pt solid">September 30, 2017</td> <td style="width: 1%; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Expected volatility</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: right">334-398</td> <td style="vertical-align: bottom; text-align: justify">%</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">180-243</td> <td style="vertical-align: bottom; text-align: justify">%</td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Risk free interest rate</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: right">1.49-1.73</td> <td style="vertical-align: bottom; text-align: justify">%</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">1.06-1.47</td> <td style="vertical-align: bottom; text-align: justify">%</td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Expected life (in years)</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: right">0.0-0.4</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">0.25-1.59</td> <td style="vertical-align: bottom"> </td></tr> </table>

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The holder may convert any or all of the principal and/or interest at any time following the six month anniversary of the issuance date of the convertible debenture (February 7, 2018) into common shares of the Company at a price per share equal to 75% multiplied by the closing price of the Company’s common stock preceding the trading day that the Company receives a notice of conversion.

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IGEN Networks Corp., (“IGEN”, or the “Company”) principal business is the development and marketing of software services for the automotive industry. The Company works with wireless carriers, hardware suppliers and software developers to provide direct and secure access to information on the vehicle and the driver’s behavior. The software services are delivered from the AWS Cloud to the consumer and their families over the wireless networks and accessed from any mobile or desktop device. The software services are marketed to automotive dealers, financial institutions, and direct-to-consumer through various commercial and consumer brands.   The accompanying condensed consolidated interim financial statements of the Company should be read in conjunction with the consolidated financial statements and accompanying notes filed with the U.S. Securities and Exchange Commission in the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2017. In the opinion of management, the accompanying condensed consolidated financial statements reflect all adjustments of a recurring nature considered necessary to present fairly the Company’s financial position and the results of its operations and its cash flows for the periods shown.   The preparation of these condensed consolidated interim financial statements in accordance with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the amounts reported. Actual results could differ materially from those estimates. The results of operations and cash flows for the periods shown are not necessarily indicative of the results to be expected for the full year.   These condensed consolidated interim financial statements have been prepared on a going concern basis, which imply the Company will continue to realize its assets and discharge its liabilities in the normal course of business. The continuation of the Company as a going concern is dependent upon the continued financial support from its shareholders, on the ability of the Company to grow its revenue base, on its ability to successfully grow the companies in which it is invested, and on the ability of the Company to obtain necessary equity financing to both support the latter objectives and to invest in and grow new companies. The Company has recurring losses since inception, and incurred a net loss of $810,097 during the nine-month period ended September 30, 2018, and had accumulated losses of $11,033,385 and a working capital deficit of $1,110,356 as at September 30, 2018. Although there are no assurances that management’s plans will be realized, management believes that the Company will be able to continue operations into the future. These condensed consolidated interim financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

Basic of Presentation and Consolidation   The accompanying interim unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X. In our opinion, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the three and nine months ended September 30, 2018 are not necessarily indicative of the results that may be expected for the year ending December 31, 2018. This report should be read in conjunction with the audited consolidated financial statements and the footnotes thereto for the fiscal year ended December 31, 2017 included in the Company’s Form 10-K as filed with the Securities and Exchange Commission on April 17, 2018.   These condensed consolidated financial statements and related notes include the records of the Company and the Company’s wholly-owned subsidiaries, Nimbo Tracking LLC, and Medallion GPS both formed in the State of California, USA.   All intercompany transactions and balances have been eliminated. These consolidated financial statements are presented in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”), are expressed in U.S. dollars, and, in management’s opinion, have been properly prepared within reasonable limits of materiality and within the framework of the significant accounting policies summarized below.     Use of Estimates   The preparation of these consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements, and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to allowance for doubtful accounts, valuation of inventory, the useful life and recoverability of equipment, impairment of goodwill, valuation of notes payable and convertible debentures, fair value of derivative liabilities, fair value of stock-based compensation, and deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.   Cash and Cash Equivalents   The Company considers all highly liquid instruments purchased with an original maturity of three months or less at the time of acquisition to be cash equivalents.   Accounts Receivable   Accounts receivable are recognized and carried at the original invoice amount less an allowance for expected uncollectible amounts. Inherent in the assessment of the allowance for doubtful accounts are certain judgments and estimates including, among others, the customer’s willingness or ability to pay, the Company’s compliance with customer invoicing requirements, the effect of general economic conditions and the ongoing relationship with the customer. Accounts with outstanding balances longer than the payment terms are considered past due. We do not charge interest on past due balances. The Company writes off trade receivables when all reasonable collection efforts have been exhausted. Bad debt expense is reflected as a component of general and administrative expenses in the condensed consolidated statements of operations and comprehensive loss.   Inventory   Inventory consists of vehicle tracking and recovery devices and is comprised entirely of finished goods that can be resold. Inventory is stated at the lower of cost or net realizable value. Cost is determined on a first-in, first-out (FIFO) basis. Net realizable value is the estimated selling price in the ordinary course of business, less estimated costs of completion and selling costs. There was no provision for inventory recorded as of September 30, 2018 and December 31, 2017.   Equipment   Office equipment, computer equipment, and software are recorded at cost. Depreciation is recorded over their estimated useful lives. Management reviews the estimates of useful lives of the assets every year and adjusts them on prospective basis, if needed. For purposes of computing depreciation, the method of depreciating equipment is as follows:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; font-size-adjust: none; font-stretch: normal"> <tr> <td style="width: 40%; text-align: justify">Computer equipment</td> <td style="text-align: justify">55% declining balance</td></tr> <tr> <td style="text-align: justify">Office equipment</td> <td style="text-align: justify">20% declining balance</td></tr> <tr> <td style="text-align: justify">Software</td> <td style="text-align: justify">3 years straight-line</td></tr> </table>   Goodwill   Goodwill represents the excess of the acquisition price over the fair value of identifiable net assets acquired. Goodwill is allocated at the date of the business combination. Goodwill is not amortized, but is tested for impairment annually, during the fourth quarter, or more frequently if events or changes in circumstances indicate the asset may be impaired. These events and circumstances may include a significant change in legal factors or in the business climate, a significant decline in the Company’s share price, an adverse action of assessment by a regulator, unanticipated competition, a loss of key personnel, significant disposal activity and the testing of recoverability for a significant asset group.   The impairment testing is carried out in two steps. In the first step, the carrying amount of the reporting unit including goodwill is compared with its fair value. When the carrying amount of a reporting unit exceeds its fair value, goodwill of the reporting unit is considered to be impaired and the second step is necessary.   If the total of the expected undiscounted future cash flows is less than the carrying amount of the goodwill, a loss is recognized for the excess of the carrying amount over the fair value of the goodwill. Establishing an implied fair value of goodwill requires the Company to make estimates for key inputs into complex valuation models and to apply significant judgment in the selection of estimates, assumptions and methodologies required to complete the analysis. Areas of judgment include, but are not limited to, development of multi-year business cash flow forecasts, the selection of discount rates, and the identification and valuation of unrecorded assets.    Impairment of Long-lived Assets   The Company reviews long-lived assets, such as equipment, for impairment whenever events or changes in the circumstances indicate that the carrying value may not be recoverable. If the total of the estimated undiscounted future cash flows is less than the carrying value of the asset, an impairment loss is recognized for the excess of the carrying value over the fair value of the asset during the year the impairment occurs. Subsequent expenditure relating to an item of office equipment is capitalized when it is probable that future economic benefits from the use of the assets will be increased.   Financial Instruments   In accordance with Financial Accounting Standard Board (“FASB”) Accounting Standards Codification (“ASC”) 820, “Fair Value Measurements and Disclosures,” the Company is to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 prioritizes the inputs into three levels that may be used to measure fair value:   Level 1   Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.   Level 2   Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.   Level 3   Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.   The fair values of cash and restricted cash, accounts and other receivables, and accounts payable and accrued liabilities, approximate their carrying values due to the immediate or short-term maturity of these financial instruments. Foreign currency transactions are primarily undertaken in Canadian dollars. The fair value of cash and restricted cash is determined based on “Level 1” inputs and the fair value of derivative liabilities is determined based on “Level 3” inputs. The recorded values of notes payable, approximate their current fair values because of their nature and respective maturity dates or durations. The financial risk is the risk to the Company’s operations that arise from fluctuations in foreign exchange rates and the degree of volatility to these rates. Currently, the Company does not use derivative instruments to reduce its exposure to foreign currency risk. Financial instruments that potentially subject the Company to concentrations of credit risk consists of cash and restricted cash. The Company places its cash in what it believes to be credit-worthy financial institutions.   Revenue Recognition and Deferred Revenue   We recognize revenue in accordance with Accounting Standards Codification (“ASC”) 606, “Revenue Recognition,” when there is persuasive evidence that an arrangement exists, title and risk of loss have passed, delivery has occurred or the services have been rendered, the sales price is fixed or determinable and collection of the related receivable is reasonably assured. Title and risk of loss generally pass to our customers upon delivery, as we have insurance for lost shipments. In limited circumstances where either title or risk of loss pass upon destination or acceptance or when collection is not reasonably assured, we defer revenue recognition until such events occur. We derive revenues from two primary sources: products and services. Product revenue includes the shipment of product according to the agreement with our customers. Services include vehicle tracking services and customer support (technical support), installations and consulting. A contract may include both product and services. Rarely, contracts with customers contain multiple performance obligations. For these contracts, the Company accounts for individual performance obligations separately if they are distinct. The transaction price is allocated to the separate performance obligations on a relative standalone selling price basis. Standalone selling prices are typically estimated based on observable transactions when these services are sold on a standalone basis.   The Company provides product warranties with varying lengths of time and terms. The product warranties are considered to be assurance-type in nature and do not cover anything beyond ensuring that the product is functioning as intended. Based on the guidance in ASC 606, assurance-type warranties do not represent separate performance obligations. The Company has historically experienced a low rate of product returns under the warranty program.    Management assesses the business environment, customers’ financial condition, historical collection experience, accounts receivable aging, and customer disputes to determine whether collectability is reasonably assured. If collectability is not considered reasonably assured at the time of sale, the Company does not recognize revenue until collection occurs.   The Company has determined that the sale of its vehicle tracking devices and related service are considered one unit of accounting and the revenue related to the sale is deferred and recognized over the service term, typically one year.   Revenue relating to the sale of service renewal fees on its vehicle tracking and recovery services is recognized over the life of the contract. The service renewal fees are offered in terms ranging from 12 to 36 months and are generally payable in full upon renewal.   Any revenue that has been deferred and is expected to be recognized beyond one year is classified as deferred revenue, net of current portion.   Financing Costs and Debt Discount   Financing costs and debt discounts are recorded net of notes payable and convertible debentures in the condensed consolidated balances sheets. Amortization of financing costs and the debt discounts is calculated using the effective interest method over the term of the debt and is recorded as interest expense in the consolidated statements of operations and comprehensive loss.   Income Taxes   Deferred income taxes are provided on the asset and liability method whereby deferred income tax assets are recognized for deductible temporary differences and operating loss and tax credit carry-forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred income tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred income tax assets will not be realized. Deferred income tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.   Foreign Currency Translation   The Company’s reporting currency is the U.S. dollar. The consolidated financial statements of the Company are translated to U.S. dollars in accordance with ASC 830, “Foreign Currency Translation Matters”. Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date. Non-monetary assets, liabilities and items recorded in income arising from transactions denominated in foreign currencies are translated at rates of exchange in effect at the date of the transaction. Gains and losses arising on translation or settlement of foreign currency denominated transactions or balances are included in the determination of income.   Stock-Based Compensation   The estimated fair values of employee stock option grants are determined as of the date of grant using the Black-Scholes option pricing model. This method incorporates the fair value of our common stock at the date of each grant and various assumptions such as the risk-free interest rate, expected volatility based on the historic volatility of publicly-traded peer companies, expected dividend yield, and expected term of the options. The estimated fair values of restricted stock awards are determined based on the fair value of our common stock on the date of grant. The estimated fair values of stock-based awards, including the effect of estimated forfeitures, are expensed over the requisite service period, which is generally the awards’ vesting period. We classify stock-based compensation expense in the consolidated statement of operations and comprehensive loss in the same manner in which the award recipient’s payroll costs are classified.   Our accounting policy for equity instruments issued to consultants and vendors in exchange for goods and services follows the guidance of ASC 718, “Compensation – Stock Compensation”. All transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. The measurement date of the fair value of the equity instrument issued is the earlier of the date on which the counterparty’s performance is complete or the date at which a commitment for performance is reached. For transactions in which the fair value of the equity instrument issued to non-employees is the more reliable measurement and a measurement date has not been reached, the fair value is re-measured at each vesting and reporting date using the Black-Scholes option pricing model. Compensation expense for these share-based awards is recognized over the term of the consulting agreement or until the award is approved and settled.    Loss Per Share   Basic earnings (loss) per share are computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted earnings per share give effect to all dilutive potential common shares outstanding during the period including stock options, using the treasury stock method, and convertible debentures, using the if-converted method. In computing diluted earnings (loss) per share, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted earnings (loss) per share exclude all potentially issuable shares if their effect is anti-dilutive. Because the effect of conversion of the Company’s dilutive securities is anti-dilutive, diluted loss per share is the same as basic loss per share for the periods presented. As of September 30, 2018 and December 31, 2017, the Company has 9,746,339 and 13,021,952 potentially dilutive shares outstanding, respectively.   Comprehensive Income (Loss)   ASC 220, “Comprehensive Income” establishes standards for the reporting and display of comprehensive income and its components in the consolidated financial statements. For the three and nine months ended September 30, 2017, comprehensive income (loss) consists of foreign currency translation losses.   Reclassifications   Certain reclassifications have been made to the prior period’s consolidated financial statements to conform to the current period’s presentation.   Recent Accounting Pronouncements   In May 2014, the FASB issued Accounting Standards Update (“ASU”) No. 2014-09, “Revenue from Contracts with Customers”. This new standard replaces most of the existing revenue recognition guidance in U.S. GAAP permits the use of either the retrospective or cumulative effect transition method. The new standard, as amended, became effective in the first quarter of fiscal year 2018. The Company adopted the standard using the modified retrospective method. There was no effect for any adjustments to retained earnings (accumulated deficit) upon adoption of the standard on January 1, 2018.   In February 2016, the FASB issued new lease accounting guidance in ASU No. 2016-02, “Leases”. This new guidance was initiated as a joint project with the International Accounting Standards Board to simplify lease accounting and improve the quality of and comparability of financial information for users. This new guidance would eliminate the concept of off-balance sheet treatment for “operating leases” for lessees for the vast majority of lease contracts. Under ASU No. 2016-02, at inception, a lessee must classify all leases with a term of over one year as either finance or operating, with both classifications resulting in the recognition of a defined “right-of-use” asset and a lease liability on the balance sheet. However, recognition in the income statement will differ depending on the lease classification, with finance leases recognizing the amortization of the right-of-use asset separate from the interest on the lease liability and operating leases recognizing a single total lease expense. Lessor accounting under ASU No. 2016-02 would be substantially unchanged from the previous lease requirements under GAAP. ASU No. 2016-02 will take effect for public companies in fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. Early adoption is permitted and for leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, lessees and lessors must apply a modified retrospective transition approach. The Company is currently evaluating the new guidance and have not determined the impact this standard may have on the consolidated financial statements.   In November 2016, the FASB issued ASU No. 2016-18, “Statement of Cash Flows: Classification of Restricted Cash”, which updates the guidance as to how restricted cash should be presented and classified. The updates are intended to reduce diversity in practice. The amendments are effective for fiscal years beginning after December 15, 2017, including interim periods within those annual periods, with early adoption permitted. The Company adopted the standard on January 1, 2018 by using the retrospective transition method. Adoption of the standard effected the presentation of cash in the Company’s condensed consolidated statements of cash flows and related disclosures, restricted cash of $25,000 and 25,000 have been reclassified within the condensed consolidated balance sheets for the periods presented as cash.   In January 2017, the FASB issued ASU No. 2017-04, “Intangibles – Goodwill and Other”. ASU 2017-04 simplifies the subsequent measurement of goodwill by removing the second step of the two-step impairment test. The amendment requires an entity to perform its annual or interim goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount. An impairment charge should be recognized for the amount by which the carrying amount exceeds the reporting unit’s fair value but the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. The amendment should be applied on a prospective basis and is effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. The Company does not expect ASU 2017-04 to have a material effect on the Company’s consolidated financial position, results of operations and cash flows.    In May 2017, the FASB issued ASU 2017-09, “Compensation - Stock Compensation: Scope of Modification Accounting.” The amendments in this update provide guidance about which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting under Topic 718. An entity should account for effects of a modification unless all of the following are met: (1) the fair value of the modified award is the same as the fair value of the original award immediately before the original award is modified; (2) the vesting conditions of the modified award are the same as the vesting conditions of the original award immediately before the original award is modified; (3) the classification of the modified award as an equity instrument or a liability instrument is the same as the classification of the original award immediately before the original award is modified. The Company adopted this standard on January 1, 2018. Adoption of the standard did not have an effect on the Company’s financial position, results of operations and cash flows.   The Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its consolidated financial position or results of operations.

As of September 30, 2018 and December 31, 2017, the Company had goodwill of $505,508 related to the acquisition of Nimbo.

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" id="hdcell" style="border-bottom-style: solid; border-bottom-width: 1pt">September 30, 2018</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom-style: solid; border-bottom-width: 1pt">December 31, 2017</td> <td style="text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Trade accounts payable</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify">$</td> <td id="ffcell" style="vertical-align: bottom; width: 9%; text-align: right">625,142</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right">623,375</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Accrued liabilities</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">22,341</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">49,696</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Accrued interest payable</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">14,798</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">17,057</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Payroll and commissions payable</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">114,823</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">84,299</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Unrecognized tax position</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">80,000</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">80,000</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Taxes payable</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom-style: solid; border-bottom-width: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom-style: solid; border-bottom-width: 1pt; text-align: right">1,911</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom-style: solid; border-bottom-width: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom-style: solid; border-bottom-width: 1pt; text-align: right">4,481</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom-style: double; border-bottom-width: 2.25pt; text-align: justify">$</td> <td style="vertical-align: bottom; border-bottom-style: double; border-bottom-width: 2.25pt; text-align: right">859,015</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom-style: double; border-bottom-width: 2.25pt; text-align: justify">$</td> <td style="vertical-align: bottom; border-bottom-style: double; border-bottom-width: 2.25pt; text-align: right">858,908</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> </table>

<table cellspacing="0" cellpadding="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 4%; font: 12pt Times New Roman, Times, Serif; text-align: justify">(a)</td> <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify">As of September 30, 2018 and December 31, 2017, the Company had a note payable with a principal balance of $0 and $11,952 (Cdn$15,000), respectively, owed to a director, which was unsecured, bore interest at 5% per annum, and was due on October 30, 2017. During the nine months ended September 30, 2018, the Company repaid all amounts due related to this note payable. </td></tr> <tr> <td> </td> <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify">(b)</td> <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify">On March 23, 2017, the Company entered into a loan agreement with a third party for a principal amount of $8,695, which included a one-time loan fee of $695, which was charged to interest expense. The note payable was unsecured, non-interest bearing, and required minimum payments of 10% of the loan every ninety days from the start date of March 26, 2017. 25% of all funds processed through the Company’s PayPal account were used to pay off the loan. During the nine months ended September 30, 2018, the Company repaid all amounts due under the loan. As of December 31, 2017, the balance of the note payable was $2,626.</td></tr> </table>

<table cellspacing="0" cellpadding="0" style="width: 100%; font-size-adjust: none; font-stretch: normal"> <tr style="vertical-align: top"> <td style="width: 4%; font: 12pt Times New Roman, Times, Serif; text-align: justify">a)</td> <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify">On March 30, 2017, the Company issued a convertible debenture to a third party in the principal amount of $50,000 which was unsecured, bore interest at 12% per annum, calculated monthly, and was due on September 30, 2017. Subject to the approval of the holder of the convertible debenture, the Company could convert any or all of the principal and/or interest at any time following the six month anniversary of the issuance date of the convertible debenture (September 30, 2017) into common shares of the Company at a price per share equal to a 20% discount to the fair market value of the Company’s common stock. The estimated fair value of the derivative liability (conversion feature) resulted in a discount to the convertible debenture of $32,127, which was accreted over the term of the convertible debenture. During the year ended December 31, 2017, $32,127 of amortization expense was recorded. On February 28, 2018 the holder converted the note and accrued interest into 806,916 shares of common stock and the Company recorded a $39,407 gain on the settlement of debt as a result of the removal of the associated derivative liability for the conversion feature. As of December 31, 2017, the carrying value of the convertible debenture was $50,000.</td></tr> </table>   <table cellspacing="0" cellpadding="0" style="width: 100%; font-size-adjust: none; font-stretch: normal"> <tr style="vertical-align: top"> <td style="width: 4%; font: 12pt Times New Roman, Times, Serif; text-align: justify">(b)</td> <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify">On August 7, 2017, the Company issued a convertible debenture to a third party in the principal amount of $161,250 with an original issuance discount of $11,250 and incurred $3,500 of financing costs to a third party, which is unsecured, bears interest at 5% per annum, and is due on August 7, 2018. The holder may convert any or all of the principal and/or interest at any time following the six month anniversary of the issuance date of the convertible debenture (February 7, 2018) into common shares of the Company at a price per share equal to 75% multiplied by the closing price of the Company’s common stock preceding the trading day that the Company receives a notice of conversion. The estimated fair value of the derivative liability (conversion feature) of $153,827 resulted in a discount to the convertible debenture, which will be amortized over the term of the convertible debenture. In August 2018, the Company provided an additional principal to the convertible debenture of $10,000 on the same terms. During the nine months ended September 30, 2018, the note holder converted $91,250 of principal into 2,908,809 shares of common stock and the Company made $20,000 of principal payments. During the nine-month period ended September 30, 2018 and the year ended December 31, 2017, $106,197 and $47,632, respectively, of amortization expense was recorded. As of September 30,2018 and December 31, 2017, the carrying value of the convertible debenture is $60,000 and $55,055, respectively.</td></tr> <tr> <td style="text-align: justify"> </td> <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify">(c)</td> <td style="font: 12pt Times New Roman, Times, Serif; text-align: justify">On December 18, 2017, the Company issued a convertible debenture to a third party in the principal amount of $55,000 with an original issuance discount of $5,000 and incurred $1,500 of financing costs to a third party, which is unsecured, bears interest at 2% per annum, and is due on June 18, 2018. The holder may convert any or all of the principal and/or interest at any time following the six month anniversary of the issuance date of the convertible debenture (June 18, 2018) into common shares of the Company at a price per share equal to 75% multiplied by the closing price of the Company’s common stock preceding the trading day that the Company receives a notice of conversion. The estimated fair value of the derivative liability (conversion feature) of $47,071 resulted in a discount to the convertible debenture, which will be amortized over the term of the convertible debenture. During the nine-month period ended September 30, 2018 and the year ended December 31, 2017, $46,859 and $72, respectively, of amortization expense was recorded. During the nine months ended September 30, 2018, the Company repaid the debenture. On July 5, 2018, the Company provided an additional principal to the convertible debenture of $20,000 on the same terms. The estimated fair value of the derivative liability (conversion feature) of $6,698 resulted in a discount to the convertible debenture, which was amortized in full during the period. On September 19 2018, the holder converted $5,000 of principal, leaving a balance of $15,000 as of September 30, 2018. As of September 30, 2018 and December 31, 2017, the carrying value of the convertible debenture is $15,000 and $8,001, respectively.</td></tr> </table>

During the year ended December 31, 2017, the Company issued share purchase warrants as part of private placements with exercise prices denominated in Canadian dollars, which differs from the Company’s functional currency of U.S. dollars and cannot be considered to be indexed to the Company’s own stock. The Company records the fair value of its share purchase warrants with a Cdn$ exercise price in accordance with ASC 815. The fair value of the derivative liabilities is revalued quarterly with corresponding gains and losses recorded in the consolidated statement of operations. As at September 30, 2018 and December 31, 2017, the Company had a derivative liability of $0 and $7,642, respectively, relating to the share purchase warrants. The Company uses a multi-nominal lattice model to fair value the derivative liabilities. The following inputs and assumptions were used to value the share purchase warrants denominated in Canadian dollars during the nine months ended September 30, 2018 and 2017, assuming no expected dividends:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; font-size-adjust: none; font-stretch: normal"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" id="hdcell" style="border-bottom: black 1pt solid">September 30, 2018</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid">September 30, 2017</td> <td style="text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Expected volatility</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td id="ffcell" style="vertical-align: bottom; width: 9%; text-align: right">-%</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right">196</td> <td style="vertical-align: bottom; width: 1%; text-align: justify">%</td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Risk free interest rate</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">-%</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">1.06</td> <td style="vertical-align: bottom; text-align: justify">%</td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Expected life (in years)</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">0.5</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> </table>   During the year ended December 31, 2017, the Company issued a convertible debenture with variable exercise prices based on market rates (Note 7). The Company records the fair value of its convertible debenture with variable exercise prices based on future market rates in accordance with ASC 815. The fair value of the derivative liabilities are revalued on each balance sheet date with corresponding gains and losses recorded in the consolidated statement of operations and comprehensive loss. As of September 30, 2018 and December 31, 2017, the Company had a derivative liability of $37,691 and $227,163, respectively, relating to the conversion feature of the convertible debenture. The Company uses a multi-nominal lattice model to fair value the derivative liabilities. The following inputs and assumptions were used to value the convertible debentures outstanding during the nine months ended September 30, 2018 and 2017, assuming no expected dividends:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; font-size-adjust: none; font-stretch: normal"> <tr> <td style="text-align: justify"> </td> <td style="width: 1%; text-align: justify"> </td> <td style="width: 9%; border-bottom: black 1pt solid">September 30, 2018</td> <td style="width: 1%; text-align: justify"> </td> <td style="width: 1%; text-align: justify"> </td> <td style="width: 9%; border-bottom: black 1pt solid">September 30, 2017</td> <td style="width: 1%; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Expected volatility</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: right">334-398</td> <td style="vertical-align: bottom; text-align: justify">%</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">180-243</td> <td style="vertical-align: bottom; text-align: justify">%</td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Risk free interest rate</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: right">1.49-1.73</td> <td style="vertical-align: bottom; text-align: justify">%</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">1.06-1.47</td> <td style="vertical-align: bottom; text-align: justify">%</td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Expected life (in years)</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: right">0.0-0.4</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">0.25-1.59</td> <td style="vertical-align: bottom"> </td></tr> </table>     During the nine months ended September 30, 2018 and 2017, the Company recorded a gain on the change in fair value of derivative liabilities of $74,914 and $579, respectively.

<table cellspacing="0" cellpadding="0" style="width: 100%; font-size-adjust: none; font-stretch: normal"> <tr> <td style="vertical-align: top; width: 4%; font: 12pt Times New Roman, Times, Serif; text-align: justify">(a)</td> <td style="vertical-align: top; font: 12pt Times New Roman, Times, Serif; text-align: justify">During the nine months ended September 30, 2018 and 2017, the Company incurred $137,473 and $186,983, respectively, in management and consulting fees to two officers and a company controlled by a director.</td></tr> </table>   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; font-size-adjust: none; font-stretch: normal"> <tr> <td style="vertical-align: top; width: 4%; text-align: justify">(b)</td> <td style="vertical-align: top; text-align: justify">As at September 30, 2018 and December 31, 2017, the Company owed $42,072 and $133,535, respectively, to directors and officers of the Company and a company controlled by a director, which is included in accounts payable and accrued liabilities. The amounts owed are unsecured, non-interest bearing, and due on demand.</td></tr> </table>

Share transactions for the nine months ended September 30, 2018:   <table cellspacing="0" cellpadding="0" style="width: 100%; font-size-adjust: none; font-stretch: normal"> <tr> <td style="vertical-align: top; width: 4%; font: 12pt Times New Roman, Times, Serif; text-align: justify">(a)</td> <td style="vertical-align: top; font: 12pt Times New Roman, Times, Serif; text-align: justify">On January 1, 2018, the Company issued 274,020 shares of common stock with a fair value of $27,402 based on the closing price of the Company’s common stock for consulting services.</td></tr> <tr> <td style="vertical-align: top"> </td> <td style="vertical-align: top"> </td></tr> <tr> <td style="vertical-align: top; font: 12pt Times New Roman, Times, Serif; text-align: justify">(b)</td> <td style="vertical-align: top; font: 12pt Times New Roman, Times, Serif; text-align: justify">On January 22, 2018, the Company issued 2,777,778 shares of common stock of $0.07 per share for proceeds of $200,000.</td></tr> <tr> <td style="vertical-align: top"> </td> <td style="vertical-align: top"> </td></tr> <tr> <td style="vertical-align: top; font: 12pt Times New Roman, Times, Serif; text-align: justify">(c)</td> <td style="vertical-align: top; font: 12pt Times New Roman, Times, Serif; text-align: justify">On January 29, 2018, the Company issued 5,000,000 shares of common stock at $0.08 per share for proceeds of $400,000.</td></tr> <tr> <td style="vertical-align: top"> </td> <td style="vertical-align: top"> </td></tr> <tr> <td style="vertical-align: top; font: 12pt Times New Roman, Times, Serif; text-align: justify">(d)</td> <td style="vertical-align: top; font: 12pt Times New Roman, Times, Serif; text-align: justify">On February 28, 2018, the Company issued 806,916 shares of common stock with a fair value of $56,000 for the extinguishment of $50,000 of principal, $6,000 of accrued interest, and $39,407 of derivative liability related to one of the Company’s convertible debt instruments. The Company recognized a gain on extinguishment of debt of $39,407.</td></tr> <tr> <td> </td> <td> </td></tr> <tr> <td style="vertical-align: top; font: 12pt Times New Roman, Times, Serif; text-align: justify">(e)</td> <td style="vertical-align: top; font: 12pt Times New Roman, Times, Serif; text-align: justify">On May 21, 2018, the Company issued 1,250,000 shares of common stock with a fair value of $50,000 for board of director services. The services will be provided over a one year period. As of September 30, 2018, the Company has recorded $18,011 of expense and has a prepaid asset of $31,989.</td></tr> <tr> <td> </td> <td> </td></tr> <tr> <td style="vertical-align: top; font: 12pt Times New Roman, Times, Serif; text-align: justify">(f)</td> <td style="vertical-align: top; font: 12pt Times New Roman, Times, Serif; text-align: justify">On June 1, 2018, the Company issued 3,333,333 shares of common stock at $0.06 per share for proceeds of $200,000.</td></tr> <tr> <td style="vertical-align: top"> </td> <td style="vertical-align: top"> </td></tr> <tr> <td style="vertical-align: top; font: 12pt Times New Roman, Times, Serif; text-align: justify">(g)</td> <td style="vertical-align: top; font: 12pt Times New Roman, Times, Serif; text-align: justify">On July 10, 2018, the Company issued 1,875,000 shares of common stock at $0.04 per share for proceeds of $75,000.</td></tr> <tr> <td style="vertical-align: top"> </td> <td style="vertical-align: top"> </td></tr> <tr> <td style="vertical-align: top; font: 12pt Times New Roman, Times, Serif; text-align: justify">(h)</td> <td style="vertical-align: top; font: 12pt Times New Roman, Times, Serif; text-align: justify">On July 20, 2018, the Company issued 2,000,000 shares of common stock at $0.04 per share for proceeds of $75,604.</td></tr> <tr> <td style="vertical-align: top"> </td> <td style="vertical-align: top"> </td></tr> <tr> <td style="vertical-align: top; font: 12pt Times New Roman, Times, Serif; text-align: justify">(i) </td> <td style="vertical-align: top; font: 12pt Times New Roman, Times, Serif; text-align: justify">On July 25, 2018, the Company issued 500,000 shares of common stock at $0.04 per share for proceeds of $18,989.</td></tr> <tr> <td style="vertical-align: top"> </td> <td style="vertical-align: top"> </td></tr> <tr> <td style="vertical-align: top; font: 12pt Times New Roman, Times, Serif; text-align: justify">(j)</td> <td style="vertical-align: top; font: 12pt Times New Roman, Times, Serif; text-align: justify">During the nine months ended September 30, 2018, the Company issued a total of 2,908,809 shares of common stock with a fair value of $139,974 for the extinguishment of $91,250 of principal and $53,147. The Company recognized a gain extinguishment of debt of $4,423.</td></tr> <tr> <td style="vertical-align: top"> </td> <td style="vertical-align: top"> </td></tr> <tr> <td style="vertical-align: top; font: 12pt Times New Roman, Times, Serif; text-align: justify">(k)</td> <td style="vertical-align: top; font: 12pt Times New Roman, Times, Serif; text-align: justify">On September 19, 2018, the Company issued 146,666 shares of common stock with a fair value of $7,333 for the extinguishment of $5,000 of principal and $1,853 of derivative liability related to one of the Company’s convertible debt instruments. The Company recognized a loss on extinguishment of debt of $480. </td></tr> </table>

The Company has one reportable segment: vehicle tracking and recovery solutions. The Company allocates resources to and assesses the performance of each reportable segment using information about its revenue and operating income (loss). The Company does not evaluate operating segments using discrete asset information.   The following table summarizes the financial performance of the Company’s reportable segments:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; font-size-adjust: none; font-stretch: normal"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" id="hdcell" style="border-bottom: black 1pt solid">Nine months ended September 30, 2018</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid">Nine months ended September 30, 2017</td> <td style="text-align: justify"> </td></tr> <tr> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td colspan="2" id="ffcell" style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td colspan="2" style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Vehicle tracking and recovery solutions</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; border-bottom: black 1pt solid; text-align: justify">$</td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; width: 9%; text-align: right">1,073,489</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; border-bottom: black 1pt solid; text-align: justify">$</td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; width: 9%; text-align: right">1,041,789</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Total consolidated net revenue</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify">$</td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">1,073,489</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify">$</td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">1,041,789</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> </table>   Segmentation by geographical location is not presented as all revenues are earned in U.S. Total assets by segment are not presented as that information is not used to allocate resources or assess performance at the segment level.

The Company extends credit to customers on an unsecured basis in the normal course of business. The Company’s policy is to perform an analysis of the recoverability of its receivables at the end of each reporting period and to establish allowances where appropriate. The Company analyzes historical bad debts and contract losses, customer concentrations, and customer credit-worthiness when evaluating the adequacy of the allowances.   During the three months ended September 30, 2018 and 2017, the Company had two and three customers which accounted for 75% and 72% of total sales, respectively. During the nine months ended September 30, 2018 and 2017, the Company had two and one customers which accounted for 65% and 48% of total sales, respectively.   As at September 30, 2018 and December 31, 2017, the Company had three and three customers which accounted for 87% and 100% of accounts receivable, respectively.

On October 8, 2018, the Company issued 3,333,333 shares of common stock for proceeds of $200,000.

The accompanying interim unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X. In our opinion, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the three and nine months ended September 30, 2018 are not necessarily indicative of the results that may be expected for the year ending December 31, 2018. This report should be read in conjunction with the audited consolidated financial statements and the footnotes thereto for the fiscal year ended December 31, 2017 included in the Company’s Form 10-K as filed with the Securities and Exchange Commission on April 17, 2018.   These condensed consolidated financial statements and related notes include the records of the Company and the Company’s wholly-owned subsidiaries, Nimbo Tracking LLC, and Medallion GPS both formed in the State of California, USA.   All intercompany transactions and balances have been eliminated. These consolidated financial statements are presented in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”), are expressed in U.S. dollars, and, in management’s opinion, have been properly prepared within reasonable limits of materiality and within the framework of the significant accounting policies summarized below.

The preparation of these consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements, and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to allowance for doubtful accounts, valuation of inventory, the useful life and recoverability of equipment, impairment of goodwill, valuation of notes payable and convertible debentures, fair value of derivative liabilities, fair value of stock-based compensation, and deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.

The Company considers all highly liquid instruments purchased with an original maturity of three months or less at the time of acquisition to be cash equivalents.

Accounts receivable are recognized and carried at the original invoice amount less an allowance for expected uncollectible amounts. Inherent in the assessment of the allowance for doubtful accounts are certain judgments and estimates including, among others, the customer’s willingness or ability to pay, the Company’s compliance with customer invoicing requirements, the effect of general economic conditions and the ongoing relationship with the customer. Accounts with outstanding balances longer than the payment terms are considered past due. We do not charge interest on past due balances. The Company writes off trade receivables when all reasonable collection efforts have been exhausted. Bad debt expense is reflected as a component of general and administrative expenses in the condensed consolidated statements of operations and comprehensive loss.

Inventory consists of vehicle tracking and recovery devices and is comprised entirely of finished goods that can be resold. Inventory is stated at the lower of cost or net realizable value. Cost is determined on a first-in, first-out (FIFO) basis. Net realizable value is the estimated selling price in the ordinary course of business, less estimated costs of completion and selling costs. There was no provision for inventory recorded as of September 30, 2018 and December 31, 2017.

Office equipment, computer equipment, and software are recorded at cost. Depreciation is recorded over their estimated useful lives. Management reviews the estimates of useful lives of the assets every year and adjusts them on prospective basis, if needed. For purposes of computing depreciation, the method of depreciating equipment is as follows:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; font-size-adjust: none; font-stretch: normal"> <tr> <td style="width: 40%; text-align: justify">Computer equipment</td> <td style="text-align: justify">55% declining balance</td></tr> <tr> <td style="text-align: justify">Office equipment</td> <td style="text-align: justify">20% declining balance</td></tr> <tr> <td style="text-align: justify">Software</td> <td style="text-align: justify">3 years straight-line</td></tr> </table>

Goodwill represents the excess of the acquisition price over the fair value of identifiable net assets acquired. Goodwill is allocated at the date of the business combination. Goodwill is not amortized, but is tested for impairment annually, during the fourth quarter, or more frequently if events or changes in circumstances indicate the asset may be impaired. These events and circumstances may include a significant change in legal factors or in the business climate, a significant decline in the Company’s share price, an adverse action of assessment by a regulator, unanticipated competition, a loss of key personnel, significant disposal activity and the testing of recoverability for a significant asset group.   The impairment testing is carried out in two steps. In the first step, the carrying amount of the reporting unit including goodwill is compared with its fair value. When the carrying amount of a reporting unit exceeds its fair value, goodwill of the reporting unit is considered to be impaired and the second step is necessary.   If the total of the expected undiscounted future cash flows is less than the carrying amount of the goodwill, a loss is recognized for the excess of the carrying amount over the fair value of the goodwill. Establishing an implied fair value of goodwill requires the Company to make estimates for key inputs into complex valuation models and to apply significant judgment in the selection of estimates, assumptions and methodologies required to complete the analysis. Areas of judgment include, but are not limited to, development of multi-year business cash flow forecasts, the selection of discount rates, and the identification and valuation of unrecorded assets.

The Company reviews long-lived assets, such as equipment, for impairment whenever events or changes in the circumstances indicate that the carrying value may not be recoverable. If the total of the estimated undiscounted future cash flows is less than the carrying value of the asset, an impairment loss is recognized for the excess of the carrying value over the fair value of the asset during the year the impairment occurs. Subsequent expenditure relating to an item of office equipment is capitalized when it is probable that future economic benefits from the use of the assets will be increased.

In accordance with Financial Accounting Standard Board (“FASB”) Accounting Standards Codification (“ASC”) 820, “Fair Value Measurements and Disclosures,” the Company is to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 prioritizes the inputs into three levels that may be used to measure fair value:   Level 1   Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.   Level 2   Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.   Level 3   Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.   The fair values of cash and restricted cash, accounts and other receivables, and accounts payable and accrued liabilities, approximate their carrying values due to the immediate or short-term maturity of these financial instruments. Foreign currency transactions are primarily undertaken in Canadian dollars. The fair value of cash and restricted cash is determined based on “Level 1” inputs and the fair value of derivative liabilities is determined based on “Level 3” inputs. The recorded values of notes payable, approximate their current fair values because of their nature and respective maturity dates or durations. The financial risk is the risk to the Company’s operations that arise from fluctuations in foreign exchange rates and the degree of volatility to these rates. Currently, the Company does not use derivative instruments to reduce its exposure to foreign currency risk. Financial instruments that potentially subject the Company to concentrations of credit risk consists of cash and restricted cash. The Company places its cash in what it believes to be credit-worthy financial institutions.

We recognize revenue in accordance with Accounting Standards Codification (“ASC”) 606, “Revenue Recognition,” when there is persuasive evidence that an arrangement exists, title and risk of loss have passed, delivery has occurred or the services have been rendered, the sales price is fixed or determinable and collection of the related receivable is reasonably assured. Title and risk of loss generally pass to our customers upon delivery, as we have insurance for lost shipments. In limited circumstances where either title or risk of loss pass upon destination or acceptance or when collection is not reasonably assured, we defer revenue recognition until such events occur. We derive revenues from two primary sources: products and services. Product revenue includes the shipment of product according to the agreement with our customers. Services include vehicle tracking services and customer support (technical support), installations and consulting. A contract may include both product and services. Rarely, contracts with customers contain multiple performance obligations. For these contracts, the Company accounts for individual performance obligations separately if they are distinct. The transaction price is allocated to the separate performance obligations on a relative standalone selling price basis. Standalone selling prices are typically estimated based on observable transactions when these services are sold on a standalone basis.   The Company provides product warranties with varying lengths of time and terms. The product warranties are considered to be assurance-type in nature and do not cover anything beyond ensuring that the product is functioning as intended. Based on the guidance in ASC 606, assurance-type warranties do not represent separate performance obligations. The Company has historically experienced a low rate of product returns under the warranty program.    Management assesses the business environment, customers’ financial condition, historical collection experience, accounts receivable aging, and customer disputes to determine whether collectability is reasonably assured. If collectability is not considered reasonably assured at the time of sale, the Company does not recognize revenue until collection occurs.   The Company has determined that the sale of its vehicle tracking devices and related service are considered one unit of accounting and the revenue related to the sale is deferred and recognized over the service term, typically one year.   Revenue relating to the sale of service renewal fees on its vehicle tracking and recovery services is recognized over the life of the contract. The service renewal fees are offered in terms ranging from 12 to 36 months and are generally payable in full upon renewal.   Any revenue that has been deferred and is expected to be recognized beyond one year is classified as deferred revenue, net of current portion.

Financing costs and debt discounts are recorded net of notes payable and convertible debentures in the condensed consolidated balances sheets. Amortization of financing costs and the debt discounts is calculated using the effective interest method over the term of the debt and is recorded as interest expense in the consolidated statements of operations and comprehensive loss.

Deferred income taxes are provided on the asset and liability method whereby deferred income tax assets are recognized for deductible temporary differences and operating loss and tax credit carry-forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred income tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred income tax assets will not be realized. Deferred income tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.

The Company’s reporting currency is the U.S. dollar. The consolidated financial statements of the Company are translated to U.S. dollars in accordance with ASC 830, “Foreign Currency Translation Matters”. Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date. Non-monetary assets, liabilities and items recorded in income arising from transactions denominated in foreign currencies are translated at rates of exchange in effect at the date of the transaction. Gains and losses arising on translation or settlement of foreign currency denominated transactions or balances are included in the determination of income.

The estimated fair values of employee stock option grants are determined as of the date of grant using the Black-Scholes option pricing model. This method incorporates the fair value of our common stock at the date of each grant and various assumptions such as the risk-free interest rate, expected volatility based on the historic volatility of publicly-traded peer companies, expected dividend yield, and expected term of the options. The estimated fair values of restricted stock awards are determined based on the fair value of our common stock on the date of grant. The estimated fair values of stock-based awards, including the effect of estimated forfeitures, are expensed over the requisite service period, which is generally the awards’ vesting period. We classify stock-based compensation expense in the consolidated statement of operations and comprehensive loss in the same manner in which the award recipient’s payroll costs are classified.   Our accounting policy for equity instruments issued to consultants and vendors in exchange for goods and services follows the guidance of ASC 718, “Compensation – Stock Compensation”. All transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. The measurement date of the fair value of the equity instrument issued is the earlier of the date on which the counterparty’s performance is complete or the date at which a commitment for performance is reached. For transactions in which the fair value of the equity instrument issued to non-employees is the more reliable measurement and a measurement date has not been reached, the fair value is re-measured at each vesting and reporting date using the Black-Scholes option pricing model. Compensation expense for these share-based awards is recognized over the term of the consulting agreement or until the award is approved and settled.

Basic earnings (loss) per share are computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted earnings per share give effect to all dilutive potential common shares outstanding during the period including stock options, using the treasury stock method, and convertible debentures, using the if-converted method. In computing diluted earnings (loss) per share, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted earnings (loss) per share exclude all potentially issuable shares if their effect is anti-dilutive. Because the effect of conversion of the Company’s dilutive securities is anti-dilutive, diluted loss per share is the same as basic loss per share for the periods presented. As of September 30, 2018 and December 31, 2017, the Company has 9,746,339 and 13,021,952 potentially dilutive shares outstanding, respectively.

ASC 220, “Comprehensive Income” establishes standards for the reporting and display of comprehensive income and its components in the consolidated financial statements. For the three and nine months ended September 30, 2017, comprehensive income (loss) consists of foreign currency translation losses.

Certain reclassifications have been made to the prior period’s consolidated financial statements to conform to the current period’s presentation.

In May 2014, the FASB issued Accounting Standards Update (“ASU”) No. 2014-09, “Revenue from Contracts with Customers”. This new standard replaces most of the existing revenue recognition guidance in U.S. GAAP permits the use of either the retrospective or cumulative effect transition method. The new standard, as amended, became effective in the first quarter of fiscal year 2018. The Company adopted the standard using the modified retrospective method. There was no effect for any adjustments to retained earnings (accumulated deficit) upon adoption of the standard on January 1, 2018.   In February 2016, the FASB issued new lease accounting guidance in ASU No. 2016-02, “Leases”. This new guidance was initiated as a joint project with the International Accounting Standards Board to simplify lease accounting and improve the quality of and comparability of financial information for users. This new guidance would eliminate the concept of off-balance sheet treatment for “operating leases” for lessees for the vast majority of lease contracts. Under ASU No. 2016-02, at inception, a lessee must classify all leases with a term of over one year as either finance or operating, with both classifications resulting in the recognition of a defined “right-of-use” asset and a lease liability on the balance sheet. However, recognition in the income statement will differ depending on the lease classification, with finance leases recognizing the amortization of the right-of-use asset separate from the interest on the lease liability and operating leases recognizing a single total lease expense. Lessor accounting under ASU No. 2016-02 would be substantially unchanged from the previous lease requirements under GAAP. ASU No. 2016-02 will take effect for public companies in fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. Early adoption is permitted and for leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, lessees and lessors must apply a modified retrospective transition approach. The Company is currently evaluating the new guidance and have not determined the impact this standard may have on the consolidated financial statements.   In November 2016, the FASB issued ASU No. 2016-18, “Statement of Cash Flows: Classification of Restricted Cash”, which updates the guidance as to how restricted cash should be presented and classified. The updates are intended to reduce diversity in practice. The amendments are effective for fiscal years beginning after December 15, 2017, including interim periods within those annual periods, with early adoption permitted. The Company adopted the standard on January 1, 2018 by using the retrospective transition method. Adoption of the standard effected the presentation of cash in the Company’s condensed consolidated statements of cash flows and related disclosures, restricted cash of $25,000 and 25,000 have been reclassified within the condensed consolidated balance sheets for the periods presented as cash.   In January 2017, the FASB issued ASU No. 2017-04, “Intangibles – Goodwill and Other”. ASU 2017-04 simplifies the subsequent measurement of goodwill by removing the second step of the two-step impairment test. The amendment requires an entity to perform its annual or interim goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount. An impairment charge should be recognized for the amount by which the carrying amount exceeds the reporting unit’s fair value but the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. The amendment should be applied on a prospective basis and is effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. The Company does not expect ASU 2017-04 to have a material effect on the Company’s consolidated financial position, results of operations and cash flows.    In May 2017, the FASB issued ASU 2017-09, “Compensation - Stock Compensation: Scope of Modification Accounting.” The amendments in this update provide guidance about which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting under Topic 718. An entity should account for effects of a modification unless all of the following are met: (1) the fair value of the modified award is the same as the fair value of the original award immediately before the original award is modified; (2) the vesting conditions of the modified award are the same as the vesting conditions of the original award immediately before the original award is modified; (3) the classification of the modified award as an equity instrument or a liability instrument is the same as the classification of the original award immediately before the original award is modified. The Company adopted this standard on January 1, 2018. Adoption of the standard did not have an effect on the Company’s financial position, results of operations and cash flows.   The Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its consolidated financial position or results of operations.

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr> <td style="width: 40%; text-align: justify">Computer equipment</td> <td style="text-align: justify">55% declining balance</td></tr> <tr> <td style="text-align: justify">Office equipment</td> <td style="text-align: justify">20% declining balance</td></tr> <tr> <td style="text-align: justify">Software</td> <td style="text-align: justify">3 years straight-line</td></tr> </table>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" id="hdcell" style="border-bottom: black 1pt solid">Nine months ended September 30, 2018</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid">Nine months ended September 30, 2017</td> <td style="text-align: justify"> </td></tr> <tr> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td colspan="2" id="ffcell" style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td colspan="2" style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Vehicle tracking and recovery solutions</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; border-bottom: black 1pt solid; text-align: justify">$</td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; width: 9%; text-align: right">1,073,489</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; border-bottom: black 1pt solid; text-align: justify">$</td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; width: 9%; text-align: right">1,041,789</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Total consolidated net revenue</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify">$</td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">1,073,489</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify">$</td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">1,041,789</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> </table>

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Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2018	Nov. 09, 2018
Document And Entity Information
Entity Registrant Name	IGEN NETWORKS CORP
Entity Central Index Key	0001393540
Document Type	10-Q
Document Period End Date	Sep. 30, 2018
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Is Entity's Reporting Status Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding		63,470,373
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2018
Entity Emerging Growth Company	false
Entity Small Business	true
Entity Ex Transition Period	false

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Condensed Consolidated Interim Balance Sheets - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Current Assets
Cash, including restricted cash of $25,000 and $25,000, respectively	$ 38,693	$ 53,638
Accounts and other receivables, net	287,857	54,121
Inventory	35,772	2,222
Prepaid expenses and deposits	36,302	22,213
Total Current Assets	398,624	132,194
Equipment, net	747	2,853
Goodwill	505,508	505,508
Total Assets	904,879	640,555
Current Liabilities
Accounts payable and accrued liabilities	859,016	858,908
Current portion of deferred revenue	537,273	633,766
Notes payable		14,578
Convertible debenture, net of unamortized discount of $0 and $153,194, respectively	75,000	113,056
Derivative liabilities	37,691	227,163
Total Current Liabilities	1,508,980	1,847,471
Deferred revenue, net of current portion	276,829	183,576
Total Liabilities	1,785,809	2,031,047
Stockholders' Deficit
Preferred stock: Authorized – 10,000,000 shares with $0.001 par value, no shares issued
Common stock: Authorized - 375,000,000 shares with $0.001 par value issued and outstanding – 60,087,040 and 39,214,517 shares, respectively	60,087	39,215
Additional paid-in capital	10,092,368	8,854,491
Accumulated other comprehensive loss		(60,910)
Deficit	(11,033,385)	(10,223,288)
Total Stockholders' Deficit	(880,930)	(1,390,492)
Total Liabilities and Stockholders' Deficit	$ 904,879	$ 640,555

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Condensed Consolidated Interim Balance Sheets (Parenthetical) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Current Assets
Restricted cash	$ 25,000	$ 25,000
Current Liabilities
Convertible debenture, net of unamortized discount	$ 0	$ 153,194
Stockholders' Deficit
Preferred stock, authorized	10,000,000	10,000,000
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, issued	0	0
Preferred stock, outstanding	0	0
Common shares, shares authorized	375,000,000	375,000,000
Common shares, par value	$ 0.001	$ 0.001
Common shares, shares issued	60,087,040	39,214,517
Common shares, shares outstanding	60,087,040	39,214,517

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Condensed Consolidated Interim Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Revenues:
Sales, hardware and accessories	$ 300,074	$ 246,189	$ 800,500	$ 761,394
Sales, services	84,403	74,090	272,864	280,395
Total Revenues	384,477	320,279	1,073,364	1,041,789
Cost of goods sold	115,321	202,268	485,796	633,472
Gross Profit	269,156	118,011	587,568	408,317
Expenses:
Selling, general and administrative	201,073	154,058	611,579	509,697
Management and consulting fees	76,458	36,324	260,854	250,062
Payroll and related	151,100	145,146	482,660	386,274
Total Expenses	428,631	335,528	1,355,093	1,146,033
Loss Before Other Income (Expense)	(159,475)	(217,517)	(767,525)	(737,716)
Other Income (Expense):
Accretion of discounts on convertible debentures	(6,700)	(39,439)	(159,894)	(52,322)
Change in fair value of derivative liabilities	(21,984)	1,796	74,914	579
Gain on extinguishment of debt	10,792		50,199
Interest expense	(1,146)	(7,809)	(7,791)	(10,710)
Total Other Income (Expenses)	(19,038)	(45,452)	(42,572)	(62,453)
Net Loss	(178,513)	(262,969)	(810,097)	(800,169)
Other Comprehensive Income (Loss):
Foreign currency translation gain (loss)		(3,094)	60,910	(34,566)
Comprehensive Loss	$ (178,513)	$ (266,133)	$ (749,187)	$ (834,735)
Basic and Diluted Loss per Common Share		$ (0.01)	$ (0.02)	$ (0.02)
Weighted Average Number of Common Shares Outstanding	58,898,128	34,750,404	51,807,019	34,241,351

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Condensed Consolidated Interim Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Cash Flows from Operating Activities
Net loss	$ (810,097)	$ (800,169)
Adjustments to reconcile net loss to net cash used in operating activities:
Accretion of discounts on convertible debentures	159,894	52,322
Change in fair value of derivative liabilities	(74,914)	(579)
Depreciation	2,853	3,014
Gain on extinguishment of debt	(50,199)
Shares issued for services	45,413	39,447
Stock-based compensation	8,445	137,635
Changes in operating assets and liabilities:
Accounts and other receivables	(233,736)	(69,748)
Inventory	(33,550)	(7,583)
Prepaid expenses and deposits	17,900	(13,354)
Restricted cash		(10,000)
Accounts payable and accrued liabilities	1,530	123,418
Deferred revenue	(3,240)	83,237
Net Cash Used in Operating Activities	(969,701)	(396,678)
Cash Flows from Investing Activities
Purchase of equipment	(747)
Net Cash Used in Investing Activities	(747)
Cash Flows from Financing Activities
Proceeds from notes payable		8,000
Repayment of notes payable and convertible debentures	(75,000)	(80,678)
Proceeds from convertible debentures		250,000
Proceeds from issuance of common stock	969,593	350,000
Net Cash Provided by Financing Activities	894,593	527,322
Effect of Foreign Exchange Rate Changes on Cash	60,910	(33,166)
Change in Cash and Restricted Cash	(14,945)	35,449
Cash and Restricted Cash, Beginning of Period	53,638	38,680
Cash and Restricted Cash, End of Period	38,693	74,129
Non-cash Investing and Financing Activities:
Discount on convertible debt for derivative liabilities	6,698	227,527
Shares of common stock issued for prepaid services	77,402
Conversion of convertible debenture and accrued interest to shares of common stock	$ 203,309

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Nature and Continuance of Operations

9 Months Ended

Sep. 30, 2018

Notes to Financial Statements

1. Nature and Continuance of Operations

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Summary of Significant Accounting Policies

9 Months Ended

Sep. 30, 2018

Notes to Financial Statements

2. Summary of Significant Accounting Policies

Basic of Presentation and Consolidation

Use of Estimates

Cash and Cash Equivalents

The Company considers all highly liquid instruments purchased with an original maturity of three months or less at the time of acquisition to be cash equivalents.

Accounts Receivable

Inventory

Equipment

Computer equipment	55% declining balance
Office equipment	20% declining balance
Software	3 years straight-line

Goodwill

Impairment of Long-lived Assets

Financial Instruments

Level 1

Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.

Level 2

Level 3

Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.

Revenue Recognition and Deferred Revenue

Any revenue that has been deferred and is expected to be recognized beyond one year is classified as deferred revenue, net of current portion.

Financing Costs and Debt Discount

Income Taxes

Foreign Currency Translation

Stock-Based Compensation

Loss Per Share

Comprehensive Income (Loss)

Reclassifications

Certain reclassifications have been made to the prior period’s consolidated financial statements to conform to the current period’s presentation.

Recent Accounting Pronouncements

XML 17 R8.htm IDEA: XBRL DOCUMENT

Accounts and Other Receivables

9 Months Ended

Sep. 30, 2018

Notes to Financial Statements

3. Accounts and Other Receivables

	September 30, 2018			December 31, 2017
Trade accounts receivable	$	297,964		$	55,575
GST and other receivables		22			164
Allowance for doubtful accounts		(10,129	)		(1,618	)
	$	287,857		$	54,121

- Definition

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

+ References + Details

XML 18 R9.htm IDEA: XBRL DOCUMENT

Goodwill	9 Months Ended
Goodwill	Sep. 30, 2018
Notes to Financial Statements
4. Goodwill	As of September 30, 2018 and December 31, 2017, the Company had goodwill of $505,508 related to the acquisition of Nimbo.

XML 19 R10.htm IDEA: XBRL DOCUMENT

Accounts Payable and Accrued Liabilities

9 Months Ended

Sep. 30, 2018

Notes to Financial Statements

5. Accounts Payable and Accrued Liabilities

	September 30, 2018		December 31, 2017
Trade accounts payable	$	625,142	$	623,375
Accrued liabilities		22,341		49,696
Accrued interest payable		14,798		17,057
Payroll and commissions payable		114,823		84,299
Unrecognized tax position		80,000		80,000
Taxes payable		1,911		4,481
	$	859,015	$	858,908

XML 20 R11.htm IDEA: XBRL DOCUMENT

Notes Payable

9 Months Ended

Sep. 30, 2018

Notes to Financial Statements

6. Notes Payable

(a)	As of September 30, 2018 and December 31, 2017, the Company had a note payable with a principal balance of $0 and $11,952 (Cdn$15,000), respectively, owed to a director, which was unsecured, bore interest at 5% per annum, and was due on October 30, 2017. During the nine months ended September 30, 2018, the Company repaid all amounts due related to this note payable.

(b)	On March 23, 2017, the Company entered into a loan agreement with a third party for a principal amount of $8,695, which included a one-time loan fee of $695, which was charged to interest expense. The note payable was unsecured, non-interest bearing, and required minimum payments of 10% of the loan every ninety days from the start date of March 26, 2017. 25% of all funds processed through the Company’s PayPal account were used to pay off the loan. During the nine months ended September 30, 2018, the Company repaid all amounts due under the loan. As of December 31, 2017, the balance of the note payable was $2,626.

XML 21 R12.htm IDEA: XBRL DOCUMENT

Convertible Debentures

9 Months Ended

Sep. 30, 2018

Notes to Financial Statements

7. Convertible Debentures

On March 30, 2017, the Company issued a convertible debenture to a third party in the principal amount of $50,000 which was unsecured, bore interest at 12% per annum, calculated monthly, and was due on September 30, 2017. Subject to the approval of the holder of the convertible debenture, the Company could convert any or all of the principal and/or interest at any time following the six month anniversary of the issuance date of the convertible debenture (September 30, 2017) into common shares of the Company at a price per share equal to a 20% discount to the fair market value of the Company’s common stock. The estimated fair value of the derivative liability (conversion feature) resulted in a discount to the convertible debenture of $32,127, which was accreted over the term of the convertible debenture. During the year ended December 31, 2017, $32,127 of amortization expense was recorded. On February 28, 2018 the holder converted the note and accrued interest into 806,916 shares of common stock and the Company recorded a $39,407 gain on the settlement of debt as a result of the removal of the associated derivative liability for the conversion feature. As of December 31, 2017, the carrying value of the convertible debenture was $50,000.

(b)	On August 7, 2017, the Company issued a convertible debenture to a third party in the principal amount of $161,250 with an original issuance discount of $11,250 and incurred $3,500 of financing costs to a third party, which is unsecured, bears interest at 5% per annum, and is due on August 7, 2018. The holder may convert any or all of the principal and/or interest at any time following the six month anniversary of the issuance date of the convertible debenture (February 7, 2018) into common shares of the Company at a price per share equal to 75% multiplied by the closing price of the Company’s common stock preceding the trading day that the Company receives a notice of conversion. The estimated fair value of the derivative liability (conversion feature) of $153,827 resulted in a discount to the convertible debenture, which will be amortized over the term of the convertible debenture. In August 2018, the Company provided an additional principal to the convertible debenture of $10,000 on the same terms. During the nine months ended September 30, 2018, the note holder converted $91,250 of principal into 2,908,809 shares of common stock and the Company made $20,000 of principal payments. During the nine-month period ended September 30, 2018 and the year ended December 31, 2017, $106,197 and $47,632, respectively, of amortization expense was recorded. As of September 30,2018 and December 31, 2017, the carrying value of the convertible debenture is $60,000 and $55,055, respectively.

(c)	On December 18, 2017, the Company issued a convertible debenture to a third party in the principal amount of $55,000 with an original issuance discount of $5,000 and incurred $1,500 of financing costs to a third party, which is unsecured, bears interest at 2% per annum, and is due on June 18, 2018. The holder may convert any or all of the principal and/or interest at any time following the six month anniversary of the issuance date of the convertible debenture (June 18, 2018) into common shares of the Company at a price per share equal to 75% multiplied by the closing price of the Company’s common stock preceding the trading day that the Company receives a notice of conversion. The estimated fair value of the derivative liability (conversion feature) of $47,071 resulted in a discount to the convertible debenture, which will be amortized over the term of the convertible debenture. During the nine-month period ended September 30, 2018 and the year ended December 31, 2017, $46,859 and $72, respectively, of amortization expense was recorded. During the nine months ended September 30, 2018, the Company repaid the debenture. On July 5, 2018, the Company provided an additional principal to the convertible debenture of $20,000 on the same terms. The estimated fair value of the derivative liability (conversion feature) of $6,698 resulted in a discount to the convertible debenture, which was amortized in full during the period. On September 19 2018, the holder converted $5,000 of principal, leaving a balance of $15,000 as of September 30, 2018. As of September 30, 2018 and December 31, 2017, the carrying value of the convertible debenture is $15,000 and $8,001, respectively.

XML 22 R13.htm IDEA: XBRL DOCUMENT

Derivative Liabilities

9 Months Ended

Sep. 30, 2018

Notes to Financial Statements

8. Derivative Liabilities

	September 30, 2018		September 30, 2017
Expected volatility		-%		196	%
Risk free interest rate		-%		1.06	%
Expected life (in years)		-		0.5

	September 30, 2018		September 30, 2017
Expected volatility	334-398	%	180-243	%
Risk free interest rate	1.49-1.73	%	1.06-1.47	%
Expected life (in years)	0.0-0.4		0.25-1.59

During the nine months ended September 30, 2018 and 2017, the Company recorded a gain on the change in fair value of derivative liabilities of $74,914 and $579, respectively.

XML 23 R14.htm IDEA: XBRL DOCUMENT

Related Party Transactions

9 Months Ended

Sep. 30, 2018

Notes to Financial Statements

9. Related Party Transactions

(a)	During the nine months ended September 30, 2018 and 2017, the Company incurred $137,473 and $186,983, respectively, in management and consulting fees to two officers and a company controlled by a director.

(b)

As at September 30, 2018 and December 31, 2017, the Company owed $42,072 and $133,535, respectively, to directors and officers of the Company and a company controlled by a director, which is included in accounts payable and accrued liabilities. The amounts owed are unsecured, non-interest bearing, and due on demand.

XML 24 R15.htm IDEA: XBRL DOCUMENT

Stockholders' Deficit

9 Months Ended

Sep. 30, 2018

Notes to Financial Statements

10. Stockholders' Deficit

Share transactions for the nine months ended September 30, 2018:

(a)	On January 1, 2018, the Company issued 274,020 shares of common stock with a fair value of $27,402 based on the closing price of the Company’s common stock for consulting services.

(b)	On January 22, 2018, the Company issued 2,777,778 shares of common stock of $0.07 per share for proceeds of $200,000.

(c)	On January 29, 2018, the Company issued 5,000,000 shares of common stock at $0.08 per share for proceeds of $400,000.

(d)	On February 28, 2018, the Company issued 806,916 shares of common stock with a fair value of $56,000 for the extinguishment of $50,000 of principal, $6,000 of accrued interest, and $39,407 of derivative liability related to one of the Company’s convertible debt instruments. The Company recognized a gain on extinguishment of debt of $39,407.

(e)	On May 21, 2018, the Company issued 1,250,000 shares of common stock with a fair value of $50,000 for board of director services. The services will be provided over a one year period. As of September 30, 2018, the Company has recorded $18,011 of expense and has a prepaid asset of $31,989.

(f)	On June 1, 2018, the Company issued 3,333,333 shares of common stock at $0.06 per share for proceeds of $200,000.

(g)	On July 10, 2018, the Company issued 1,875,000 shares of common stock at $0.04 per share for proceeds of $75,000.

(h)	On July 20, 2018, the Company issued 2,000,000 shares of common stock at $0.04 per share for proceeds of $75,604.

(i)	On July 25, 2018, the Company issued 500,000 shares of common stock at $0.04 per share for proceeds of $18,989.

(j)	During the nine months ended September 30, 2018, the Company issued a total of 2,908,809 shares of common stock with a fair value of $139,974 for the extinguishment of $91,250 of principal and $53,147. The Company recognized a gain extinguishment of debt of $4,423.

(k)	On September 19, 2018, the Company issued 146,666 shares of common stock with a fair value of $7,333 for the extinguishment of $5,000 of principal and $1,853 of derivative liability related to one of the Company’s convertible debt instruments. The Company recognized a loss on extinguishment of debt of $480.

XML 25 R16.htm IDEA: XBRL DOCUMENT

Segments

9 Months Ended

Sep. 30, 2018

Notes to Financial Statements

11. Segments

The following table summarizes the financial performance of the Company’s reportable segments:

	Nine months ended September 30, 2018		Nine months ended September 30, 2017

Vehicle tracking and recovery solutions	$	1,073,489	$	1,041,789

Total consolidated net revenue	$	1,073,489	$	1,041,789

XML 26 R17.htm IDEA: XBRL DOCUMENT

Concentration Risk

9 Months Ended

Sep. 30, 2018

Notes to Financial Statements

12. Concentration Risk

As at September 30, 2018 and December 31, 2017, the Company had three and three customers which accounted for 87% and 100% of accounts receivable, respectively.

XML 27 R18.htm IDEA: XBRL DOCUMENT

Subsequent Event

9 Months Ended

Sep. 30, 2018

Notes to Financial Statements

13. Subsequent Event

On October 8, 2018, the Company issued 3,333,333 shares of common stock for proceeds of $200,000.

XML 28 R19.htm IDEA: XBRL DOCUMENT

Summary of Significant Accounting Policies (Policies)

9 Months Ended

Sep. 30, 2018

Summary Of Significant Accounting Policies

Basic of Presentation and Consolidation

Use of Estimates

Cash and Cash Equivalents

The Company considers all highly liquid instruments purchased with an original maturity of three months or less at the time of acquisition to be cash equivalents.

Accounts Receivable

Inventory

Equipment

Computer equipment	55% declining balance
Office equipment	20% declining balance
Software	3 years straight-line

Goodwill

Impairment of Long-lived Assets

Financial Instruments

Level 1

Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.

Level 2

Level 3

Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.

Revenue Recognition and Deferred Revenue

Any revenue that has been deferred and is expected to be recognized beyond one year is classified as deferred revenue, net of current portion.

Financing Costs and Debt Discount

Income Taxes

Foreign Currency Translation

Stock-based Compensation

Loss Per Share

Comprehensive Income (Loss)

Reclassifications

Certain reclassifications have been made to the prior period’s consolidated financial statements to conform to the current period’s presentation.

Recent Accounting Pronouncements

XML 29 R20.htm IDEA: XBRL DOCUMENT

Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2018

Summary Of Significant Accounting Policies Tables Abstract

Estimated useful lives of equipment

Computer equipment	55% declining balance
Office equipment	20% declining balance
Software	3 years straight-line

XML 30 R21.htm IDEA: XBRL DOCUMENT

Accounts and Other Receivables (Tables)

9 Months Ended

Sep. 30, 2018

Accounts And Other Receivables Tables

Accounts and other receivables

	September 30, 2018			December 31, 2017
Trade accounts receivable	$	297,964		$	55,575
GST and other receivables		22			164
Allowance for doubtful accounts		(10,129	)		(1,618	)
	$	287,857		$	54,121

XML 31 R22.htm IDEA: XBRL DOCUMENT

Accounts Payable and Accrued Liabilities (Tables)

9 Months Ended

Sep. 30, 2018

Accounts Payable And Accrued Liabilities Tables

Schedule of Accounts Payable and Accrued Liabilities

	September 30, 2018		December 31, 2017
Trade accounts payable	$	625,142	$	623,375
Accrued liabilities		22,341		49,696
Accrued interest payable		14,798		17,057
Payroll and commissions payable		114,823		84,299
Unrecognized tax position		80,000		80,000
Taxes payable		1,911		4,481
	$	859,015	$	858,908

XML 32 R23.htm IDEA: XBRL DOCUMENT

Derivative Liabilities (Tables)

9 Months Ended

Sep. 30, 2018

Convertible Debenture [Member]

Sehedule of derivative liabilities

	September 30, 2018		September 30, 2017
Expected volatility	334-398	%	180-243	%
Risk free interest rate	1.49-1.73	%	1.06-1.47	%
Expected life (in years)	0.0-0.4		0.25-1.59

Warrant [Member]

Sehedule of derivative liabilities

	September 30, 2018		September 30, 2017
Expected volatility		-%		196	%
Risk free interest rate		-%		1.06	%
Expected life (in years)		-		0.5

XML 33 R24.htm IDEA: XBRL DOCUMENT

Segments (Tables)

9 Months Ended

Sep. 30, 2018

Segments

Summarizes the financial reportable segments

	Nine months ended September 30, 2018		Nine months ended September 30, 2017

Vehicle tracking and recovery solutions	$	1,073,489	$	1,041,789

Total consolidated net revenue	$	1,073,489	$	1,041,789

XML 34 R25.htm IDEA: XBRL DOCUMENT

Nature and Continuance of Operations (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Nature And Continuance Of Operations Details Narrative
Net Loss	$ (178,513)	$ (262,969)	$ (810,097)	$ (800,169)
Deficit	(11,033,385)		(11,033,385)		$ (10,223,288)
Working capital deficit	$ (1,110,356)		$ (1,110,356)

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References + Details

XML 35 R26.htm IDEA: XBRL DOCUMENT

Summary of Significant Accounting Policies (Details)	9 Months Ended
Summary of Significant Accounting Policies (Details)	Sep. 30, 2018
Computer Equipment [Member]
Property, Plant and Equipment, Depreciation Methods	55% declining balance
Office Equipment [Member]
Property, Plant and Equipment, Depreciation Methods	20% declining balance
Software [Member]
Property, Plant and Equipment, Depreciation Methods	Straight-line
Property, Plant and Equipment, Useful Life	3 years

XML 36 R27.htm IDEA: XBRL DOCUMENT

Summary of Significant Accounting Policies (Details Narrative) - shares	9 Months Ended	12 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Summary Of Significant Accounting Policies Details Narrative Abstract
Potentially dilutive shares outstanding	9,746,339	13,021,952

XML 37 R28.htm IDEA: XBRL DOCUMENT

Accounts and Other Receivables (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Accounts And Other Receivables Details
Trade accounts receivable	$ 297,964	$ 55,575
GST and other receivables	22	164
Allowance for doubtful accounts	(10,129)	(1,618)
Accounts and other receivables	$ 287,857	$ 54,121

XML 38 R29.htm IDEA: XBRL DOCUMENT

Goodwill (Details Narrative) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Goodwill Details Narrative Abstract
Goodwill	$ 505,508	$ 505,508

XML 39 R30.htm IDEA: XBRL DOCUMENT

Accounts Payable and Accrued Liabilities (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Accounts Payable And Accrued Liabilities Details
Trade accounts payable	$ 625,142	$ 623,375
Accrued liabilities	22,341	49,696
Accrued interest payable	14,798	17,057
Payroll and commissions payable	114,823	84,299
Unrecognized tax position	80,000	80,000
Taxes payable	1,911	4,481
Accounts payable and accrued liabilities	$ 859,016	$ 858,908

XML 40 R31.htm IDEA: XBRL DOCUMENT

Notes Payable (Details Narrative) - USD ($)		12 Months Ended
Notes Payable (Details Narrative) - USD ($)	Mar. 23, 2017	Dec. 31, 2017	Sep. 30, 2018
Note Payable [Member] \| Director [Member]
Debt Instrument face value		$ 11,952	$ 0
Interest rate		5.00%	5.00%
Maturity date		Oct. 30, 2017
Loans Payable [Member]
Debt Instrument face value	$ 8,695
Notes payable		$ 2,626
Loan fee	$ 695
Notes Payable, Other Payables [Member]
Description of debt Instrument payment terms	Minimum payments of 10% of the loan every ninety days from the start date of March 26, 2017. 25% of all funds processed through the Company’s PayPal account were used to pay off the loan.

XML 41 R32.htm IDEA: XBRL DOCUMENT

Convertible Debentures (Details Narrative) - USD ($)			1 Months Ended		3 Months Ended		9 Months Ended			12 Months Ended
Convertible Debentures (Details Narrative) - USD ($)	Jul. 05, 2018	Aug. 07, 2017	Feb. 28, 2018	Mar. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 19, 2018	Sep. 30, 2017	Dec. 31, 2017	Dec. 18, 2017	Aug. 31, 2018
Gain on the settlement of debt					$ 10,792		$ 50,199	$ (480)
Debt instrument convertible converted, Shares							2,908,809
Debt instrument convertible converted, Amount							$ 91,250	5,000
Convertible debenture					75,000		75,000			$ 113,056
Repayment of notes payable and convertible debentures							75,000		$ 80,678
Convertible Debenture [Member]
Debt Instrument face value				$ 50,000
Interest rate				12.00%
Convertible debt terms of conversion feature				Subject to the approval of the holder of the convertible debenture, the Company may convert any or all of the principal and/or interest at any time following the six month anniversary of the issuance date of the convertible debenture (September 30, 2017) into common shares of the Company at a price per share equal to a 20% discount to the fair market value of the Company’s common stock.
Convertible debenture, discount	$ 6,698			$ 32,127
Amortization expense										32,127
Maturity Date				Sep. 30, 2017
Conversion of debt to common stock shares			806,916
Gain on the settlement of debt			$ 39,407
Convertible debenture	$ 20,000							$ 5,000		50,000		$ 10,000
Convertible Debenture Three [Member]
Debt Instrument face value											$ 55,000
Interest rate											2.00%
Convertible debt terms of conversion feature											<p style="margin: 0pt; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The holder may convert any or all of the principal and/or interest at any time following the six month anniversary of the issuance date of the convertible debenture (June 18, 2018) into common shares of the Company at a price per share equal to 75% multiplied by the closing price of the Company’s common stock preceding the trading day that the Company receives a notice of conversion.</font></p>
Convertible debenture, discount											$ 47,071
Amortization expense							46,859			72
Original issuance discount of convertible debentures											5,000
Financing costs related to issuance of convertible debenture											$ 1,500
Maturity Date											Jun. 18, 2018
Convertible debenture					$ 15,000		15,000			8,001
Repayment of notes payable and convertible debentures							$ 20,000
Outstanding balance					15,000		15,000
Convertible Debenture Two [Member]
Debt Instrument face value		$ 161,250
Interest rate		5.00%
Convertible debt terms of conversion feature		<p style="margin: 0pt; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The holder may convert any or all of the principal and/or interest at any time following the six month anniversary of the issuance date of the convertible debenture (February 7, 2018) into common shares of the Company at a price per share equal to 75% multiplied by the closing price of the Company’s common stock preceding the trading day that the Company receives a notice of conversion.</font></p>
Convertible debenture, discount		$ 153,827
Amortization expense							$ 106,195			47,632
Original issuance discount of convertible debentures		11,250
Financing costs related to issuance of convertible debenture		$ 3,500
Maturity Date		Aug. 07, 2018
Debt instrument convertible converted, Shares							2,908,809
Debt instrument convertible converted, Amount							$ 91,250
Convertible debenture					$ 60,000		60,000			$ 55,055
Repayment of notes payable and convertible debentures							$ 20,000

XML 42 R33.htm IDEA: XBRL DOCUMENT

Derivative Liabilities (Details) - Warrant [Member]	9 Months Ended
Derivative Liabilities (Details) - Warrant [Member]	Sep. 30, 2018	Sep. 30, 2017
Expected volatility	0.00%	196.00%
Risk free interest rate	0.00%	1.06%
Expected life (in years)	0 years	6 months

XML 43 R34.htm IDEA: XBRL DOCUMENT

Derivative Liabilities (Details 1) - Convertible Debenture [Member]	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Minimum [Member]
Expected volatility	334.00%	180.00%
Risk free interest rate	1.49%	1.06%
Expected life (in years)	0 years	2 months 30 days
Maximum [Member]
Expected volatility	398.00%	243.00%
Risk free interest rate	1.73%	1.47%
Expected life (in years)	4 months 24 days	1 year 7 months 2 days

XML 44 R35.htm IDEA: XBRL DOCUMENT

Derivative Liabilities (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
Derivative Liabilities (Details Narrative) - USD ($)	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Note Payable One [Member]
Derivative liability relating to share purchase warrants	$ 0		$ 0		$ 7,642
Derivative liabilities	37,691		37,691		$ 227,163
Change in fair value of derivative liabilities	$ (21,984)	$ 1,796	$ 74,914	$ 579

XML 45 R36.htm IDEA: XBRL DOCUMENT

Related Party Transactions (Details Narrative) - Officer [Member] - USD ($)	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Due to related parties	$ 42,072		$ 133,535
Management And Consulting Fees [Member]
Related party transaction, amounts of transaction	$ 137,473	$ 186,983

XML 46 R37.htm IDEA: XBRL DOCUMENT

Stockholders' Deficit (Details Narrative) - USD ($)		1 Months Ended						3 Months Ended		9 Months Ended
Stockholders' Deficit (Details Narrative) - USD ($)	Jul. 10, 2018	Jul. 25, 2018	Jul. 20, 2018	May 21, 2018	Feb. 28, 2018	Jan. 29, 2018	Jan. 22, 2018	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 19, 2018	Sep. 30, 2017
Derivative liabilities											$ 1,853
Debt conversion, converted instrument, shares issued										2,908,809
Debt conversion, converted instrument, amount										$ 91,250	5,000
Gain/Loss on extinguishment of debt								$ 10,792		50,199	$ (480)
Cash expense during the period										18,011
Prepaid asset								$ 31,989		31,989
Common stock shares issued under settlement agreement, Shares											146,666
Common stock shares issued under settlement agreement, Amount											$ 7,333
Fair value of extinguishment										139,974
Common Stock [Member]
Stock issued during period, shares, new issues	1,875,000	500,000	2,000,000			5,000,000	2,777,778
Proceeds from issuance of common stock	$ 75,000	$ 18,989	$ 75,604			$ 400,000	$ 200,000
Shares issued, price per share	$ 0.04	$ 0.04	$ 0.04			$ 0.08	$ 0.07
Derivative liabilities					$ 39,407
Debt conversion, converted instrument, shares issued					806,916
Debt conversion, converted instrument, amount					$ 50,000					53,147
Debt conversion, converted interest, amount					6,000
Gain/Loss on extinguishment of debt					$ 39,407					$ 4,423
Common Stock [Member] \| Board of Directors [Member]
Stock issued during period, shares, issued for services				1,250,000
Stock issued during period, value, issued for services				$ 50,000
Services description				<p style="margin: 0; text-align: justify"><font style="font: 10pt Times New Roman, Times, Serif">The services will be provided over a one year period.</font></p>
Common Stock [Member] \| On January 1, 2018 [Member]
Stock issued during period, shares, issued for services										274,020
Stock issued during period, value, issued for services										$ 27,402
Common Stock [Member] \| On June 1, 2018 [Member]
Stock issued during period, shares, new issues										3,333,333
Proceeds from issuance of common stock										$ 200,000
Shares issued, price per share								$ 0.06		$ 0.06

XML 47 R38.htm IDEA: XBRL DOCUMENT

Segments (Details) - USD ($)	3 Months Ended		9 Months Ended
Segments (Details) - USD ($)	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Total consolidated net revenue	$ 384,477	$ 320,279	$ 1,073,364	$ 1,041,789
Vehicle Tracking And Recovery Solutions [Member]
Total consolidated net revenue			$ 1,073,489	$ 1,041,789

XML 48 R39.htm IDEA: XBRL DOCUMENT

Segments (Details Narrative)	9 Months Ended
Segments (Details Narrative)	Sep. 30, 2018 Number
Segments Details Narrative Abstract
Number of reportable segments	1

XML 49 R40.htm IDEA: XBRL DOCUMENT

Concentration Risk (Details Narrative) - Customer Concentration Risk	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Accounts Receivable [Member]
Concentration Risk, Percentage			87.00%		100.00%
Sales Revenue, Net [Member]
Concentration Risk, Percentage	75.00%	72.00%	65.00%	48.00%

XML 50 R41.htm IDEA: XBRL DOCUMENT

Subsequent Event (Details Narrative) - Subsequent Event [Member]	Oct. 08, 2018 USD ($) shares
Stock issued during period, shares, new issues \| shares	3,333,333
Proceeds from issuance of common stock \| $	$ 200,000

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M.FP%L6XW\&T%Q[Z?UTY^3P7/\P<9OP<%DHYKD=*3_P=02P$"% ,4 " "4AG--#GSQ ":& !B M^00 $0 @ $ :6=E;BTR,#$X,#DS,"YX;6Q02P$"% ,4 M " "5AG--'?>]0SD- !QE@ $0 @ %5A@ :6=E;BTR M,#$X,#DS,"YX&UL4$L! A0#% @ ME89S38"E04#Y$P %TP! !4 ( !"*$ &EG96XM,C Q.# Y M,S!?9&5F+GAM;%!+ 0(4 Q0 ( )6&Z0 :6=E;BTR,#$X,#DS ?,%]P&UL4$L%!@ & 8 B@$ /4. 0 $! end

Large accelerated filer:	¨	Accelerated filer:	¨
Non-accelerated filer:	¨	Smaller reporting company:	x
(Do not check if a smaller reporting company)		Emerging growth company	¨

PART I		Page

ITEM 1.	FINANCIAL STATEMENTS	F-1 to F-13
ITEM 2.	MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS	3
ITEM 3.	QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK	8
ITEM 4.	CONTROLS AND PROCEDURES	8

PART II

ITEM 1.	LEGAL PROCEEDINGS	9
ITEM 1A.	RISK FACTORS	9
ITEM 2.	UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS	9
ITEM 3.	DEFAULTS UPON SENIOR SECURITIES	9
ITEM 4.	MINE SAFETY DISCLOSURES	9
ITEM 5.	OTHER INFORMATION	9
ITEM 6.	EXHIBITS	10

	September 30, 2018			December 31, 2017
	(unaudited)
Assets

Current Assets
Cash, including restricted cash of $25,000 and $25,000, respectively	$	38,693		$	53,638
Accounts and other receivables, net		287,857			54,121
Inventory		35,772			2,222
Prepaid expenses and deposits		36,302			22,213
Total Current Assets		398,624			132,194

Equipment, net		747			2,853
Goodwill		505,508			505,508
Total Assets	$	904,879		$	640,555

Liabilities and Stockholders’ Deficit

Current Liabilities
Accounts payable and accrued liabilities	$	859,016		$	858,908
Current portion of deferred revenue		537,273			633,766
Notes payable		-			14,578
Convertible debentures, net of unamortized discount of $0 and $153,194, respectively		75,000			113,056
Derivative liabilities		37,691			227,163
Total Current Liabilities		1,508,980			1,847,471

Deferred revenue, net of current portion		276,829			183,576
Total Liabilities		1,785,809			2,031,047

Nature and Continuance of Operations (Note 1)
Subsequent Event (Note 13)

Stockholders’ Deficit
Preferred stock: Authorized – 10,000,000 shares with $0.001 par value, no shares issued and outstanding		-			-
Common stock: Authorized - 375,000,000 shares with $0.001 par value issued and outstanding – 60,087,040 and 39,214,517 shares, respectively		60,087			39,215

Additional paid-in capital		10,092,368			8,854,491

Accumulated other comprehensive loss		-			(60,910	)
Deficit		(11,033,385	)		(10,223,288	)
Total Stockholders’ Deficit		(880,930	)		(1,390,492	)
Total Liabilities and Stockholders’ Deficit	$	904,879		$	640,555

	Three Months Ended September 30,						Nine Months Ended September 30,
	2018			2017			2018			2017
Revenues:
Sales, hardware and accessories	$	300,074		$	246,189		$	800,500		$	761,394
Sales, services		84,403			74,090			272,864			280,395
Total Revenues		384,477			320,279			1,073,364			1,041,789
Cost of goods sold		115,321			202,268			485,796			633,472
Gross Profit		269,156			118,011			587,568			408,317

Expenses:
Selling, general and administrative		201,073			154,058			611,579			509,697
Management and consulting fees		76,458			36,324			260,854			250,062
Payroll and related		151,100			145,146			482,660			386,274
Total Expenses		428,631			335,528			1,355,093			1,146,033
Loss Before Other Income (Expense)		(159,475	)		(217,517	)		(767,525	)		(737,716	)
Other Income (Expense):
Accretion of discounts on convertible debentures		(6,700	)		(39,439	)		(159,894	)		(52,322	)
Change in fair value of derivative liabilities		(21,984	)		1,796			74,914			579
Gain on extinguishment of debt		10,792			-			50,199			-
Interest expense		(1,146	)		(7,809	)		(7,791	)		(10,710	)
Total Other Income (Expense)		(19,038			(45,452	)		(42,572	)		(62,453	)

Net Loss		(178,513	)		(262,969	)		(810,097	)		(800,169	)
Other Comprehensive Income (Loss):
Foreign currency translation gain (loss)		-			(3,094	)		60,910			(34,566	)
Comprehensive Loss	$	(178,513	)	$	(266,133	)	$	(749,187	)	$	(834,735	)
Basic and Diluted Loss per Common Share	$	-		$	(0.01	)	$	(0.02	)	$	(0.02	)
Weighted Average Number of Common Shares Outstanding		58,898,128			34,750,404			51,807,019			34,241,351

	-	Our ability to find viable companies in which to invest
	-	Our ability successfully manage companies in which we invest
	-	Our ability to successfully raise capital
	-	Our ability to successfully expand and leverage the distribution channels of our portfolio companies;
	-	Our ability to develop new distribution partnerships and channels
	-	Expected tax rates and foreign exchange rates.

	-	the continuing uncertain economic conditions
	-	price and product competition
	-	changing product mixes,
	-	the loss of any significant customers,
	-	competition from new or established companies,
	-	higher than expected product, service, or operating costs,
	-	inability to leverage intellectual property rights,
	-	delayed product or service introductions

	·	The Company achieved nine-month gross profit of $587,525 which represented a 44% increase from the period in 2017. Gross margin percentage increased to 55% from 39% in the same period in the prior year.

	·	The Company increased its current assets to $398,624, a significant increase of 202% over the nine months.

	·	The Company completed its transition to Amazon Web Services to facilitate growth, scalability, and its next generation platform.

	·	The Company joined the Sprint IoT Factory to expand its access to automotive dealerships and small business customers.

	·	The appointment of Jackie Kimzey as Independent Director to IGEN’s Board of Directors.

	·	The Company announces $250,000 Dealer Pre-Load order with east-coast dealership group.

	·	The Company launches first ever vehicle centric driver scorecard as part of next generation automotive IoT platform.

	·	The Company announces nationwide distribution agreement and marketing agreement with Advantage Parts Solutions covering 50 markets in the United States of America.

	·	The Company announces exclusive white-labeled CU Track Product available for sales on Sprint’s IoT Platform.

Exhibit		Index

31.1		Certification – Rule 13(a)-14(a)/15d-14(a) - CEO
32.1		Certification – Section 1350 - CEO
101.INS		XBRL Instance Document
101.SCH		XBRL Taxonomy Extension Schema Document
101.CAL		XBRL Taxonomy Extension Calculation Linkbase Document
101.DEF		XBRL Taxonomy Extension Definition Linkbase Document
101.LAB		XBRL Taxonomy Extension Label Linkbase Document
101.PRE		XBRL Taxonomy Extension Presentation Linkbase Document

	IGEN Networks Corp

November 19, 2018	By:	/s/ Neil Chan
		Neil Chan
		Chief Executive Officer and Director
		(Principal Executive Officer, Principal Financing
		Officer and Principal Accounting Officer)

1.	I have reviewed this Form 10-Q of IGEN Networks;

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

	(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.