Expenses by nature

12 Months Ended

Sep. 30, 2022

Expenses by nature [abstract]

Expenses by nature [Text Block]

18. Expenses by nature

The following table presents a breakdown of expenses by nature for the following periods:

		Year ended			Year ended			Nine months
		September 30,			September 30,			ended
		2022			2021			September 30,
Employee benefits	$	4,883,062		$	4,746,316		$	1,161,071
Advertising and promotion		1,352,750			1,914,630			220,946
Consulting fees		1,315,917			1,138,782			620,295
Professional fees		1,028,240			778,337			190,398
Travel and conferences		518,140			246,418			112,360
R&D consulting and material costs, net		420,378			482,348			100,483
Depreciation and amortization		326,491			140,990			103,397
Other expenses		266,822			252,961			106,006
Insurance		236,150			154,931			-
Transfer agent and listing fees		94,885			110,769			-
Royalty and license costs		-			287,000			-
M&A costs		-			-			1,561,860
Total expenses		10,442,835			10,253,482			4,176,816
Allocation to cost of sales:
Employee benefits		(166,706	)		(574,018	)		(71,105	)
Total operating expenses	$	10,276,129		$	9,679,464		$	4,105,711