v3.19.2
Significant Accounting Policies (Policies)
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9 Months Ended |
12 Months Ended |
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Accounting Policies [Abstract] |
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Basis of presentation |
Basis of presentation
The consolidated condensed interim financial statements
of the Company have been prepared in accordance with United States Generally Accepted Accounting Principles ("U.S. GAAP")
and are presented in United States dollars. The functional currency of the Company and each of its subsidiaries is the United States
dollar.
The accompanying consolidated condensed interim financial
statements include the accounts of the Company and its wholly-owned subsidiaries, Del Mar (BC), Callco, and Exchangeco. All intercompany
balances and transactions have been eliminated in consolidation.
The principal accounting policies applied in the preparation
of these consolidated condensed interim financial statements are set out below and have been consistently applied to all periods
presented.
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Basis of presentation
The consolidated financial statements of the Company
have been prepared in accordance with United States generally accepted accounting principles (“US GAAP”) and are presented
in United States dollars. The Company’s functional currency is the United States dollar.
The principal accounting policies applied in the preparation
of these consolidated financial statements are set out below and have been consistently applied to all years presented.
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Unaudited interim financial data |
Unaudited interim financial data
The accompanying unaudited consolidated condensed
interim financial statements have been prepared in accordance with the rules and regulations of the Securities and Exchange Commission
for interim financial information. Accordingly, they do not include all of the information and the notes required by U.S. GAAP
for complete financial statements. These unaudited consolidated condensed interim financial statements should be read in conjunction
with the audited financial statements of the Company as at June 30, 2018 included in our Form 10-K. In the opinion of management,
the unaudited consolidated condensed interim financial statements reflect all adjustments, consisting of normal and recurring adjustments,
necessary for a fair presentation. The results for three and nine months ended March 31, 2019 are not necessarily indicative of
the results to be expected for the fiscal year ending June 30, 2019 or for any other future annual or interim period.
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Use of estimates |
Use of estimates
The preparation of financial statements in conformity
with US GAAP requires management to make estimates and assumptions about future events that affect the reported amounts of assets,
liabilities, expenses, contingent assets and contingent liabilities as at the end of, or during, the reporting period. Actual results
could significantly differ from those estimates. Significant areas requiring management to make estimates include the derivative
liability, the valuation of equity instruments issued for services, and clinical trial accruals. Further details of the nature
of these assumptions and conditions may be found in the relevant notes to these consolidated condensed interim financial statements.
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Use of estimates
The preparation of financial statements in conformity
with US GAAP requires management to make estimates and assumptions about future events that affect the reported amounts of assets,
liabilities, expenses, contingent assets and contingent liabilities as at the end of, or during, the reporting period. Actual results
could significantly differ from those estimates. Significant areas requiring management to make estimates include the derivative
liability, the valuation of equity instruments issued for services, and clinical trial accruals. Further details of the nature
of these assumptions and conditions may be found in the relevant notes to these consolidated financial statements.
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Loss per share |
Loss per share
Income or loss per share is calculated based on the
weighted average number of common shares outstanding. For the three- and nine-month periods ended March 31, 2019 and 2018, diluted
loss per share does not differ from basic loss per share since the effect of the Company's warrants, stock options, performance
stock units, and convertible preferred shares is anti-dilutive. As of March 31, 2019, potential shares of common stock of 862,502
(2018 – 1,428,128) related to outstanding warrants, 292,683 (2018 – 172,085) relating to stock options, 120,000 (2018
– 0) relating to performance stock units, and 210,279 (2018 – 220,279) relating to outstanding Series B convertible
preferred shares were excluded from the calculation of net loss per common share because their inclusion would be anti-dilutive.
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Loss per share
Income or loss per share is calculated based on the
weighted average number of common shares outstanding. For the years ended June 30, 2018 and 2017 diluted loss per share does not
differ from basic loss per share since the effect of the Company’s warrants, stock options, performance stock units, and
convertible preferred shares is anti-dilutive. As at June 30, 2018, potential common shares of 1,690,810 (2017 – 774,976)
related to outstanding warrants and stock options, 120,000 (2017 – 0) relating to performance stock units, and 220,279 (2017
– 220,279) relating to outstanding Series B convertible preferred shares were excluded from the calculation of net loss per
common share because their inclusion would be anti-dilutive.
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Recent accounting pronouncements |
Recent accounting pronouncements
From time to time, new accounting pronouncements
are issued by the Financial Accounting Standards Board ("FASB") or other standard setting bodies that are adopted by
the Company as of the specified effective date.
Recently adopted
Accounting Standards Board ("ASU")
2017-09 — Compensation — Stock Compensation (Topic 718): Scope of Modification Accounting
The amendments in this update provide guidance about
which changes to the terms, or conditions of a stock-based payment award, require an entity to apply modification accounting in
Topic 718. The amendments in ASU 2017-09 are effective for all entities for annual periods, and interim periods within those annual
periods, beginning after December 15, 2017. Early adoption is permitted, including adoption in any interim period, for (1) public
business entities for reporting periods for which financial statements have not yet been issued and (2) all other entities
for reporting periods for which financial statements have not yet been made available for issuance. The adoption of ASU 2017-09
did not have a material impact on our results of operations or financial position.
ASU 2016-01 — Financial Instruments
— Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities
The updated guidance enhances the reporting model
for financial instruments and requires entities to use the exit price notion when measuring the fair value of financial instruments
for disclosure purposes, and the separate presentation of financial assets and financial liabilities by measurement category and
form of financial asset (i.e., securities or loans and receivables) on the balance sheet or the accompanying notes to the financial
statements. The guidance is effective for annual reporting periods beginning after December 15, 2017. The adoption of ASU
2016-01 did not have a material impact on our results of operations or financial position.
Not yet adopted
ASU 2017-11 — I. Accounting for Certain
Financial Instruments with Down Round Features, II. Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial
Instruments of Certain Non-public Entities and Certain Mandatorily Redeemable Noncontrolling Interests with a Scope Exception
The amendments in this update are intended to reduce
the complexity associated with the accounting for certain financial instruments with characteristics of liabilities and equity.
Specifically, a down round feature would no longer cause a freestanding equity-linked financial instrument (or an embedded conversion
option) to be accounted for as a derivative liability at fair value with changes in fair value recognized in current earnings.
In addition, the indefinite deferral of certain provisions of Topic 480 have been re-characterized to a scope exception. The re-characterization
has no accounting effect. ASU 2017-11 is effective for public business entities for fiscal years, and interim periods within those
fiscal years, beginning after December 15, 2019. Early adoption is permitted. The Company is currently evaluating the potential
impact of the adoption of this standard.
ASU 2016-02 — Leases (Topic 842)
The new standard establishes a right-of-use ("ROU")
model that requires a lessee to record a ROU asset and a lease liability on the consolidated balance sheet for all leases with
terms longer than 12 months. Leases will be classified as either finance or operating, with classification affecting the pattern
of expense recognition in the consolidated income statement. ASU 2016-02 is effective for annual periods beginning after December
15, 2018, including interim periods within those annual periods, with early adoption permitted. A modified retrospective transition
approach is required for lessees for capital and operating leases existing at, or entered into after, the beginning of the earliest
comparative period presented in the financial statements, with certain practical expedients available. The Company is currently
evaluating the potential impact of the adoption of this standard.
ASU 2018-07 — Stock Compensation (Topic
718) Improvements to Nonemployee Shares-based Payment Accounting
The amendments in this update are intended to the
reduce cost and complexity and to improve financial reporting for share-based payments issued to nonemployees. The ASU expands
the scope of Topic 718, Compensation —Stock Compensation, which currently only includes share-based payments issued
to employees, to also include share-based payments issued to nonemployees for goods and services. The existing guidance on nonemployee
share-based payments is significantly different from current guidance for employee share-based payments. This ASU expands the scope
of the employee share-based payments guidance to include share-based payments issued to nonemployees. By doing so, the FASB improves
the accounting of nonemployee share-based payments issued to acquire goods and services used in its own operations. The amendments
in this ASU are effective for public companies for fiscal years beginning after December 15, 2018, including interim periods within
that fiscal year. The Company is currently evaluating the potential impact of the adoption of this standard.
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Recent accounting pronouncements
From time to time, new accounting pronouncements are
issued by the Financial Accounting Standards Board (“FASB”) or other standard setting bodies that are adopted by the
Company as of the specified effective date.
Recently adopted
Accounting Standards Board (“ASU”) 2016-09
— Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting
The amendments in this update change existing guidance
related to accounting for employee share-based payments affecting the income tax consequences of awards, classification of awards
as equity or liabilities, and classification on the statement of cash flows. ASU 2016-09 is effective for annual reporting periods
beginning after December 15, 2016, including interim periods within those annual periods, with early adoption permitted. The adoption
of ASU 2016-09 did not have a material impact on our results of operations or financial condition.
Not yet adopted
ASU 2016-01 — Financial Instruments —
Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities
The updated guidance enhances the reporting model for
financial instruments and requires entities to use the exit price notion when measuring the fair value of financial instruments
for disclosure purposes, and the separate presentation of financial assets and financial liabilities by measurement category and
form of financial asset (i.e., securities or loans and receivables) on the balance sheet or the accompanying notes to the financial
statements. The guidance is effective for annual reporting periods beginning after December 15, 2017. The adoption of ASU 2016-01
is not expected to have a material impact on our results of operations or financial condition.
ASU 2017-09 — Compensation — Stock Compensation
(Topic 718): Scope of Modification Accounting
The amendments in this update provide guidance about
which changes to the terms, or conditions of a stock-based payment award, require an entity to apply modification accounting in
Topic 718. The amendments in ASU 2017-09 are effective for all entities for annual periods, and interim periods within those annual
periods, beginning after December 15, 2017. Early adoption is permitted, including adoption in any interim period, for (1) public
business entities for reporting periods for which financial statements have not yet been issued and (2) all other entities for
reporting periods for which financial statements have not yet been made available for issuance. The Company is currently evaluating
the potential impact of the adoption of this standard.
ASU 2017-11 — I. Accounting for Certain Financial
Instruments with Down Round Features, II. Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments
of Certain Non-public Entities and Certain Mandatorily Redeemable Noncontrolling Interests with a Scope Exception
The amendments in this update are intended to reduce
the complexity associated with the accounting for certain financial instruments with characteristics of liabilities and equity.
Specifically, a down round feature would no longer cause a freestanding equity-linked financial instrument (or an embedded conversion
option) to be accounted for as a derivative liability at fair value with changes in fair value recognized in current earnings.
In addition, the indefinite deferral of certain provisions of Topic 480 have been re-characterized to a scope exception. The re-characterization
has no accounting effect. ASU 2017-11 is effective for public business entities for fiscal years, and interim periods within those
fiscal years, beginning after December 15, 2019.Early adoption is permitted. The Company is currently evaluating the potential
impact of the adoption of this standard.
ASU 2016-02 — Leases (Topic 842)
The new standard establishes a right-of-use (“ROU”)
model that requires a lessee to record a ROU asset and a lease liability on the consolidated balance sheet for all leases with
terms longer than 12 months. Leases will be classified as either finance or operating, with classification affecting the pattern
of expense recognition in the consolidated income statement. ASU 2016-02 is effective for annual periods beginning after December
15, 2018, including interim periods within those annual periods, with early adoption permitted. A modified retrospective transition
approach is required for lessees for capital and operating leases existing at, or entered into after, the beginning of the earliest
comparative period presented in the financial statements, with certain practical expedients available. The Company is currently
evaluating the potential impact of the adoption of this standard.
ASU 2018-07 — Stock Compensation (Topic 718)
Improvements to Nonemployee Shares-based payment Accounting
The amendments in this update are intended to the reduce
cost and complexity and to improve financial reporting for share-based payments issued to nonemployees. The ASU expands the scope
of Topic 718, Compensation — Stock Compensation, which currently only includes share-based payments issued to employees,
to also include share-based payments issued to nonemployees for goods and services. The existing guidance on nonemployee share-based
payments is significantly different from current guidance for employee share-based payments. This ASU expands the scope of the
employee share-based payments guidance to include share-based payments issued to nonemployees. By doing so, the FASB improves the
accounting of nonemployee share-based payments issued to acquire goods and services used in its own operations. The amendments
in this ASU are effective for public companies for fiscal years beginning after December 15, 2018, including interim periods within
that fiscal year. The Company is currently evaluating the potential impact of the adoption of this standard.
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Reverse Stock Split |
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Reverse Stock Split
On May 16, 2016, the Company filed a Certificate of
Change with the Secretary of State of Nevada that effected a 1-for-4 (1:4) reverse stock split of its common stock, par value $0.001
per share. The reverse split became effective on May 20, 2016. Pursuant to the Certificate of Change, the Company’s authorized
common stock was decreased in the same proportion as the split resulting in a decrease from 20,000,000 authorized shares of common
stock to 5,000,000 shares authorized. The par value of its common stock was unchanged at $0.001 per share, post-split. All common
shares, warrants, stock options, conversion ratios, and per share information in these consolidated financial statements give retroactive
effect to the 1-for-4 reverse stock split. The Company’s authorized and issued preferred stock was not affected by the split.
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Consolidation |
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Consolidation
The consolidated financial statements of the Company
include the accounts of Del Mar (BC), Callco, and Exchangeco as at and for the years ended June 30, 2018 and 2017. Intercompany
balances and transactions have been eliminated in consolidation.
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Cash and cash equivalents |
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Cash and cash equivalents
Cash and cash equivalents consist of cash and highly
liquid investments with original maturities from the purchase date of three months or less that can be readily convertible into
known amounts of cash. Cash and cash equivalents are held at recognized Canadian and United States financial institutions. Interest
earned is recognized in the consolidated statement of operations and comprehensive loss.
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Foreign currency translation |
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Foreign currency translation
The functional currency of the Company at June 30,
2018 and 2017 is the United States dollar. Transactions that are denominated in a foreign currency are remeasured into the functional
currency at the current exchange rate on the date of the transaction. Any foreign-currency denominated monetary assets and liabilities
are subsequently remeasured at current exchange rates, with gains or losses recognized as foreign exchange losses or gains in the
consolidated statement of operations and comprehensive loss. Non-monetary assets and liabilities are translated at historical exchange
rates. Expenses are translated at average exchange rates during the period. Exchange gains and losses are included in consolidated
statement of operations and comprehensive loss for the period.
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Current and deferred income taxes |
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Current and deferred income taxes
The Company follows the liability method of accounting
for income taxes. Under this method, current income taxes are recognized for the estimated income taxes payable for the current
period. Income taxes are accounted for using the asset and liability method of accounting. Deferred income taxes are recognized
for the future income tax consequences attributable to differences between the carrying values of assets and liabilities and their
respective income tax bases and for loss carry-forwards. Deferred income tax assets and liabilities are measured using enacted
income tax rates expected to apply to taxable income in the periods in which temporary differences are expected to be recovered
or settled. The effect on deferred income tax assets and liabilities of a change in tax laws, or rates, is included in earnings
in the period that includes the enactment date. When realization of deferred income tax assets does not meet the more-likely-than-not
criterion for recognition, a valuation allowance is provided.
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Financial instruments |
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Financial instruments
The Company has financial instruments that are measured
at fair value. To determine the fair value, the Company uses the fair value hierarchy for inputs used in measuring fair value that
maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs
be used when available. Observable inputs are inputs market participants would use to value an asset or liability and are developed
based on market data obtained from independent sources. Unobservable inputs are inputs based on assumptions about the factors market
participants would use to value an asset or liability. The three levels of inputs that may be used to measure fair value are as
follows:
• Level
one — inputs utilize quoted prices (unadjusted) in active markets for identical assets or liabilities;
• Level
two — inputs are inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either
directly or indirectly such as interest rates, foreign exchange rates, and yield curves that are observable at commonly quoted
intervals; and
• Level
three — unobservable inputs developed using estimates and assumptions, which are developed by the reporting entity and reflect
those assumptions that a market participant would use.
Assets and liabilities are classified based on the
lowest level of input that is significant to the fair value measurements. Changes in the observability of valuation inputs may
result in a reclassification of levels for certain securities within the fair value hierarchy.
The Company’s financial instruments consist of
cash and cash equivalents, taxes and other receivables, accounts payable and accrued liabilities, related party payables and derivative
liability. The carrying values of cash and cash equivalents, taxes and other receivables, accounts payable and accrued liabilities,
and related party payables approximate their fair values due to the immediate, or short-term, maturity of these financial instruments.
Derivative liability
The Company accounts for certain warrants under the
authoritative guidance on accounting for derivative financial instruments indexed to, and potentially settled in, a company’s
own stock, on the understanding that in compliance with applicable securities laws, the warrants require the issuance of securities
upon exercise and do not sufficiently preclude an implied right to net cash settlement. The Company classifies these warrants on
its balance sheet as a derivative liability which is fair valued at each reporting period subsequent to the initial issuance. The
Company has used a binomial model as well as a Black-Scholes Option Pricing Model (based on a closed-form model that uses a fixed
equation) to estimate the fair value of the share warrants. Determining the appropriate fair-value model and calculating the fair
value of warrants requires considerable judgment. Any change in the estimates (specifically probabilities and volatility) used
may cause the value to be higher or lower than that reported. The estimated volatility of the Company’s common stock at the
date of issuance, and at each subsequent reporting period, is based on the historical volatility of the Company. The risk-free
interest rate is based on rates published by the government for bonds with a maturity similar to the expected remaining life of
the warrants at the valuation date. The expected life of the warrants is assumed to be equivalent to their remaining contractual
term.
a) Fair
value of derivative liability
The derivative is not traded in an active market and
the fair value is determined using valuation techniques. The Company uses judgment to select a variety of methods to make assumptions
that are based on specific management plans and market conditions at the end of each reporting period. The Company uses a fair
value estimate to determine the fair value of the derivative liability. The carrying value of the derivative liability would be
higher, or lower, as management estimates around specific probabilities change. The estimates may be significantly different from
those amounts ultimately recorded in the consolidated financial statements because of the use of judgment and the inherent uncertainty
in estimating the fair value of these instruments that are not quoted in an active market. All changes in the fair value are recorded
in the consolidated statement of operations and comprehensive loss each reporting period. This is considered to be a Level 3 financial
instrument as volatility is considered a Level 3 input.
The Company has the following liabilities under the
fair value hierarchy:
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June 30, 2018 | |
Liability | |
Level 1 | | |
Level 2 | | |
Level 3 | |
Derivative liability | |
$ | — | | |
$ | — | | |
$ | 1,117 | |
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June 30, 2017 | |
Liability | |
Level 1 | | |
Level 2 | | |
Level 3 | |
Derivative liability | |
$ | — | | |
$ | — | | |
$ | 61,228 |
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Intangible assets |
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Intangible assets
Website development costs
Website development costs are stated at cost less accumulated
amortization. The Company capitalizes website development costs associated with graphics design and development of the website
application and infrastructure. Costs related to planning, content input, and website operations are expensed as incurred. The
Company amortizes website development costs on a straight-line basis over three years. At June 30, 2018, the total capitalized
cost was $79,910 (2017 – $67,261) and the Company has recognized $24,528 and $16,683, respectively, in amortization expense
during the years ended June 30, 2018 and 2017.
Patents
Expenditures associated with the filing, or maintenance
of patents, licensing or technology agreements are expensed as incurred. Costs previously recognized as an expense are not recognized
as an asset in subsequent periods. Once the Company has achieved regulatory approval, patent costs will be deferred and amortized
over the remaining life of the related patent.
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Research and development costs (including clinical trial expenses and accruals) |
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Research and development costs (including clinical
trial expenses and accruals)
Research and development expenses include payroll,
employee benefits, stock-based compensation expense, and other headcount-related expenses associated with research and development.
Research and development expenses also include third-party development and clinical trial expenses noted bel0w. Such costs related
to research and development are included in research and development expense until the point that technological feasibility is
reached which, for the Company’s drug candidate, is generally shortly before the drug is approved by the relevant food and
drug administration. Once technological feasibility is reached, such costs will be capitalized and amortized to cost of revenue
over the estimated life of the product.
Clinical trial expenses are a component of research
and development costs and include fees paid to contract research organizations, investigators and other service providers who conduct
specific research for development activities on behalf of the Company. The amount of clinical trial expenses recognized in a period
related to service agreements is based on estimates of the work performed on an accrual basis. These estimates are based on patient
enrollment, services provided and goods delivered, contractual terms and experience with similar contracts. The Company monitors
these factors by maintaining regular communication with the service providers. Differences between actual expenses and estimated
expenses recorded are adjusted for in the period in which they become known. Prepaid expenses or accrued liabilities are adjusted
if payments to service providers differ from estimates of the amount of service completed in a given period.
Research and development costs are expensed in the
period incurred. As at June 30, 2018 and 2017, all research and development costs have been expensed.
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Shares for services |
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Shares for services
The Company has issued equity instruments for services
provided by employees and non-employees. The equity instruments are valued at the fair value of the instrument granted.
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Stock options |
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Stock options
The Company accounts for these awards under Accounting
Standards Codification (“ASC”) 718, “Compensation — Stock Compensation” (“ASC 718”).
ASC 718 requires measurement of compensation cost for all stock-based awards at fair value on the date of grant and recognition
of compensation over the requisite service period for awards expected to vest. Compensation expense for unvested options to non-employees
is revalued at each period end and is being amortized over the vesting period of the options. The determination of grant-date fair
value for stock option awards is estimated using the Black-Scholes model, which includes variables such as the expected volatility
of the Company’s share price, the anticipated exercise behavior of its grantee, interest rates, and dividend yields. These
variables are projected based on the Company’s historical data, experience, and other factors. Changes in any of these variables
could result in material adjustments to the expense recognized for share-based payments. Such value is recognized as expense over
the requisite service period, net of actual forfeitures, using the accelerated attribution method. The Company recognizes forfeitures
as they occur. The estimation of stock awards that will ultimately vest requires judgment, and to the extent actual results, or
updated estimates, differ from current estimates, such amounts are recorded as a cumulative adjustment in the period estimates
are revised.
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Performance stock units |
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Performance stock units
The Company also accounts for performance stock units
(PSU’s) under ASC 718. ASC 718 requires measurement of compensation cost for all stock-based awards at fair value on the
date of grant and recognition of compensation over the requisite service period for awards expected to vest. As vesting of the
PSU’s is based on a number of factors, the determination of the grant-date fair value for PSU’s has been estimated
using a Monte Carlo simulation approach which includes variables such as the expected volatility of the Company’s share price
and interest rates to generate potential future outcomes. These variables are projected based on the Company’s historical
data, experience, and other factors. Changes in any of these variables could result in material adjustments to the expense recognized
for the PSUs. Such value is recognized as expense over the derived service period using the accelerated attribution method. The
estimation of PSUs that will ultimately vest requires judgment, and to the extent actual results, or updated estimates, differ
from current estimates, such amounts are recorded as a cumulative adjustment in the period estimates are revised.
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Comprehensive income |
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Comprehensive income
In accordance with ASC 220, “Comprehensive Income”
(“ASC 220”), all components of comprehensive income, including net loss, are reported in the financial statements in
the period in which they are recognized. Comprehensive income is defined as the change in equity during a period from transactions
and other events and circumstances from non-owner sources. Net loss and other comprehensive (income) loss, including foreign currency
translation adjustments, are reported, net of any related tax effect, to arrive at comprehensive income. No taxes were recorded
on items of other comprehensive income.
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Segment information |
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Segment information
The Company identifies its operating segments based
on business activities, management responsibility and geographical location. The Company operates within a single operating segment
being the research and development of cancer indications, and operates primarily in one geographic area, being North America. The
Company is conducting one clinical trial in China but the planned expenses to be incurred over the course of the study are not
expected to be significant. All of the Company’s assets are located in either Canada or the United States.
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