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Allied Corp. – ‘10-Q’ for 2/28/21 – ‘EX-101.INS’

On:  Thursday, 4/15/21, at 11:47am ET   ·   For:  2/28/21   ·   Accession #:  1477932-21-2349   ·   File #:  0-56002

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 4/15/21  Allied Corp.                      10-Q        2/28/21   87:4.3M                                   Discount Edgar/FA

Quarterly Report   —   Form 10-Q
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML    465K 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     25K 
 3: EX-31.2     Certification -- §302 - SOA'02                      HTML     26K 
 4: EX-32.1     Certification -- §906 - SOA'02                      HTML     22K 
 5: EX-32.2     Certification -- §906 - SOA'02                      HTML     22K 
12: R1          Cover                                               HTML     53K 
13: R2          Condensed Consolidated Balance Sheets               HTML     85K 
14: R3          Condensed Consolidated Balance Sheets               HTML     34K 
                (Parenthetical)                                                  
15: R4          Condensed Consolidated Statements of Operations     HTML     89K 
                and Comprehensive Loss (Unaudited)                               
16: R5          Condensed Consolidated Statements of Stockholders   HTML     88K 
                Equity (Deficit) (Unaudited)                                     
17: R6          Condensed Consolidated Statement of Cash Flows      HTML     92K 
                (Unaudited)                                                      
18: R7          Nature of operations, reverse take-over             HTML     38K 
                transaction and going concern                                    
19: R8          Significant accounting policies                     HTML     68K 
20: R9          Reverse Take-over transaction                       HTML     25K 
21: R10         Inventory                                           HTML     27K 
22: R11         Deposits and advances                               HTML     30K 
23: R12         Property plant and equipment                        HTML     49K 
24: R13         Intangible assets                                   HTML     32K 
25: R14         Leases                                              HTML     40K 
26: R15         Loans payable                                       HTML     24K 
27: R16         Convertible notes payable                           HTML     53K 
28: R17         Equity                                              HTML     26K 
29: R18         Related party transactions and balances             HTML     34K 
30: R19         Financial risk factors                              HTML     36K 
31: R20         Capital management                                  HTML     23K 
32: R21         Commitments                                         HTML     28K 
33: R22         Share purchase warrants                             HTML     31K 
34: R23         Stock Options                                       HTML     39K 
35: R24         Non-cash activities                                 HTML     29K 
36: R25         Segment disclosure                                  HTML     48K 
37: R26         Subsequent events                                   HTML     32K 
38: R27         Significant accounting policies (Policies)          HTML    100K 
39: R28         Significant accounting policies (Tables)            HTML     24K 
40: R29         Inventory (Tables)                                  HTML     28K 
41: R30         Deposits and advances (Tables)                      HTML     28K 
42: R31         Property plant and equipment (Tables)               HTML     48K 
43: R32         Intangible assets (Tables)                          HTML     31K 
44: R33         Leases (Tables)                                     HTML     40K 
45: R34         Related party transactions and balances (Tables)    HTML     32K 
46: R35         Financial risk factors (Tables)                     HTML     29K 
47: R36         Share purchase warrants (Tables)                    HTML     34K 
48: R37         Stock Options (Tables)                              HTML     40K 
49: R38         Noncash activities (Tables)                         HTML     29K 
50: R39         Segment disclosure (Tables)                         HTML     48K 
51: R40         Nature of operations reverse takeover transaction   HTML     42K 
                and going concern (Details Narrative)                            
52: R41         Significant accounting policies (Details)           HTML     29K 
53: R42         Significant accounting policies (Details            HTML     24K 
                Narrative)                                                       
54: R43         Reverse Take-over Transaction (Details Narrative)   HTML     28K 
55: R44         Inventory (Details)                                 HTML     28K 
56: R45         Deposits and advances (Details)                     HTML     29K 
57: R46         Deposits and advances (Details Narrative)           HTML     30K 
58: R47         Property plant and equipment (Details)              HTML     58K 
59: R48         Intangible assets (Details)                         HTML     33K 
60: R49         Intangible assets (Details Narrative)               HTML     26K 
61: R50         Leases (Details)                                    HTML     27K 
62: R51         Leases (Details 1)                                  HTML     23K 
63: R52         Leases (Details 2)                                  HTML     29K 
64: R53         Leases (Details 3)                                  HTML     42K 
65: R54         Leases (Details Narrative)                          HTML     36K 
66: R55         Loans payable (Details Narrative)                   HTML     31K 
67: R56         Convertible Note (Details Narrative)                HTML    152K 
68: R57         Equity (Detail Narrative)                           HTML     52K 
69: R58         Related party transactions and balances (Details)   HTML     23K 
70: R59         Related party transactions and balances (Details    HTML     29K 
                1)                                                               
71: R60         Related party transactions and balances (Details    HTML     27K 
                Narrative)                                                       
72: R61         Financial risk factors (Details)                    HTML     30K 
73: R62         Financial risk factors (Details 1)                  HTML     28K 
74: R63         Financial risk factors (Details Narrative)          HTML     32K 
75: R64         Commitments and contingencies (Details Narrative)   HTML     48K 
76: R65         Share purchase warrants (Details)                   HTML     38K 
77: R66         Share purchase warrants (Details 1)                 HTML     36K 
78: R67         Stock options (Details)                             HTML     42K 
79: R68         Stock options (Details 1)                           HTML     31K 
80: R69         Stock options (Details Narrative)                   HTML     39K 
81: R70         Noncash activities (Details)                        HTML     39K 
82: R71         Segment disclosure (Details)                        HTML     45K 
83: R72         Segment disclosure (Details 2)                      HTML     30K 
84: R73         Subsequent events (Details Narrative)               HTML     74K 
86: XML         IDEA XML File -- Filing Summary                      XML    155K 
85: EXCEL       IDEA Workbook of Financial Reports                  XLSX     98K 
 6: EX-101.INS  XBRL Instance -- alid-20210228                       XML   1.23M 
 9: EX-101.CAL  XBRL Calculations -- alid-20210228_cal               XML    153K 
11: EX-101.DEF  XBRL Definitions -- alid-20210228_def                XML    484K 
 8: EX-101.LAB  XBRL Labels -- alid-20210228_lab                     XML    844K 
10: EX-101.PRE  XBRL Presentations -- alid-20210228_pre              XML    746K 
 7: EX-101.SCH  XBRL Schema -- alid-20210228                         XSD    205K 
87: ZIP         XBRL Zipped Folder -- 0001477932-21-002349-xbrl      Zip    126K

‘EX-101.INS’   —   XBRL Instance — alid-20210228

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<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">a)</p></td> <td style="vertical-align:top;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:justify;">Nature of operations </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">Allied Corp. (the “Company or Allied”) was incorporated in the State of Nevada on February 3, 2013. On July 1, 2019, the Company changed its name to Allied Corp.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">The Company’s business plan is to discover new medical technologies some of which are cannabis derived to target full scope therapy and support for trauma survivors, military veterans and first responders, however the Company has not begun any operations or obtained the required permits to begin operations. The head office and the registered office of the Company are located at 1405 St. Paul Street, Kelowna BC V1Y 2E4.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">On September 10, 2019, the Company was acquired in a reverse takeover (“RTO”) transaction (see Note 1b) and the RTO is considered a purchase of the Company’s net assets (see Note 3) by AM (Advanced Micro) Biosciences, Inc. (“AM Biosciences”). For accounting purposes, the legal subsidiary, AM Biosciences has been treated as the acquirer and Allied Corp., the legal parent, has been treated as the acquiree.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">On February 18, 2020, the Company acquired all the issued and outstanding share capital of a Colombian company, Allied Colombia S.A.S (formerly Medicolombia’s Cannabis S.A.S) (“Allied Colombia”).</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">b)</p></td> <td> <p style="MARGIN: 0px; text-align:justify;">Reverse take-over transaction (RTO)</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">On July 25, 2019, as amended effective August 27, 2019, the Company entered into a reorganization and stock purchase agreement (the “Reorganization Agreement”) to acquire 100% of the issued and outstanding equity of AM (Advanced Micro) Biosciences, Inc (“AM Biosciences”). Effective September 10, 2019, the parties closed the Reorganization Agreement (the “Acquisition”). As part of the transaction, Pacific Capital Investment Group, Inc., the then majority shareholder of Allied (the “Allied Shareholder”) delivered 51,200,014 shares of common stock, representing approximately 65.42% of the outstanding equity of Allied Corp. to SECFAC Exchange Corp. on behalf of the prior shareholders of AM Biosciences and certain other designees of AM Biosciences as a consideration to acquire 100% of the issued and outstanding equity of AM Biosciences. Further, as part of the transaction, the Allied Shareholder submitted for cancellation and return to treasury 10,459,220 and 4,500,000 shares of common stock. As a consequence, immediately subsequent to the close of the Reorganization Agreement, Allied had 78,268,780 shares of common stock outstanding.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">The Reorganization Agreement constitutes a reverse merger, such that AM Biosciences acquired control of Allied Corp. At the time of the Reorganization Agreement, the operations of Allied Corp. did not constitute businesses under ASC 805 Business Combinations and accordingly the transaction is considered a reverse asset acquisition in accordance with generally accepted accounting principles in the United States of America (“US GAAP”). Under this method of accounting, AM Biosciences was deemed to be the accounting acquirer for financial reporting purposes. This determination was primarily based on the facts that, immediately following the acquisition: (i) AM Biosciences’ stockholders owned a substantial majority of the voting rights in the combined company, (ii) AM Biosciences designated a majority of the members of the initial board of directors of the combined company, and (iii) AM Biosciences’ senior management holds all key positions in the senior management of the combined company. As a result, as of the closing date of the acquisition, the net assets of the Company were recorded at their acquisition-date relative fair values in the consolidated financial statements of the Company and the reported operating results prior to the acquisition will be those of AM Biosciences. See Note 3 for details on the reverse acquisition.</p></td></tr></table> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">c) </p></td> <td style="vertical-align:top;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:justify;">Going concern</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. The Company incurred a net loss for the six months ended February 28, 2021 of $3,895,298, has generated minimal revenue and as at February 28, 2021 has a working capital deficit of $3,676,198. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. The financial statements of the Company do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classifications of liabilities that might be necessary should the Company be unable to continue as a going concern. The Company’s ability to continue as a going concern is dependent upon the Company’s ability to raise sufficient financing to acquire or develop a profitable business. Management intends on financing its operations and future development activities largely from the sale of equity securities with some additional funding from other traditional financing sources, including related party loans until such time that funds provided by future planned operations are sufficient to fund working capital requirements, refer to note 14 for details. </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">d)</p></td> <td> <p style="MARGIN: 0px; text-align:justify;">COVID-19 impact</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">In March 2020, the World Health Organization declared COVID-19 a global pandemic. This contagious disease outbreak and the related adverse public health developments have adversely affected workforces, economies, and financial markets globally, leading to an economic downturn. Management has determined that there has been no significant impact to the Company’s operations, however management continues to monitor the situation.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">e)</p></td> <td> <p style="MARGIN: 0px; text-align:justify;">Business Risks</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">While some states in the United States have authorized the use and sale of cannabis, it remains illegal under federal law and the approach to enforcement of U.S. federal laws against cannabis is subject to change. Because the Company plans to engage in cannabis-related activities in the United States, it assumes certain risks due to conflicting state and federal laws. The federal law relating to cannabis could be enforced at any time and this would put the Company at risk of being prosecuted and having its assets seized.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">On January 4, 2018, United States Attorney General Jeff Sessions issued a memorandum to United States district attorneys (the ““Sessions Memorandum”) which rescinded previous guidance from the United States Department of Justice specific to cannabis enforcement in the United States, including the Cole Memorandum. With the Cole Memorandum rescinded, United States federal prosecutors no longer have guidance relating to the exercise of their discretion in determining whether to prosecute cannabis related violations of United States federal law. In response to the Sessions Memorandum, on April 13, 2018, the United States President Donald Trump promised Colorado Senator Cory Gardner that he will support efforts to protect states that have legalized cannabis. Nevertheless, a significant change in the federal government’s enforcement policy with respect to current federal laws applicable to cannabis could cause significant financial damage to the Company. The Company may be irreparably harmed by a change in enforcement policies of the federal government depending on the nature of such change.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">Given the current illegality of cannabis under United States federal law, the Company’s ability to access both public and private capital may be hindered by the fact that certain financial institutions are regulated by the United States federal government and are thus prohibited from providing financing to companies engaged in cannabis related activities. The Company’s ability to access public capital markets in the United States is directly hindered as a result. The Company may, however, be able to access public and private capital markets in Canada in order to support continuing operations.</p></td></tr></table></div>
</us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock>
<us-gaap:SignificantAccountingPoliciesTextBlock contextRef="From2020-09-01to2021-02-28">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">Business Presentation</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">These unaudited condensed consolidated financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States of America (“US GAAP”), and are expressed in United States dollars. The Company’s fiscal year end is August 31.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">These interim unaudited financial statements have been prepared in accordance with US GAAP for interim financial information and with the instructions to Securities and Exchange Commission (“SEC”) Form 10-Q. They do not include all of the information and footnotes required by US GAAP for complete financial statements. Therefore, these interim financial statements should be read in conjunction with the Company’s audited financial statements and notes thereto for the year ended August 31, 2020 included in the Company’s Annual Report on Form 10-K filed with the SEC.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">The financial statements included herein are unaudited; however, they contain all normal recurring accruals and adjustments that, in the opinion of management, are necessary to present fairly the Company’s financial position at February 28, 2021, and the results of its operations for the three and six months ended February 28, 2021, and cash flows for the six months ended February 28, 2021. The results of operations for the period ended February 28, 2021 are not necessarily indicative of the results to be expected for future quarters or the full year.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">The significant accounting policies followed are:</p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:4%;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="width:4%;vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">a) </p></td> <td style="vertical-align:top;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:justify;">Principles of consolidation </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">The consolidated financial statements include accounts of Allied Corp. and its majority owned subsidiaries. Subsidiaries are consolidated from the date of acquisition and control and continue to be consolidated until the date that such control ceases. Control is achieved when the Company is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect these returns through its power over the investee. All intercompany balances, income, expenses, and unrealized gains and losses resulting from intercompany transactions are eliminated on consolidation.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">b)</p></td> <td> <p style="MARGIN: 0px; text-align:justify;">Cash and cash equivalents</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">Cash is comprised of cash on hand, cash held in trust accounts and demand deposits. Cash equivalents are short-term, highly liquid investments with maturities within three months when acquired. The Company did not have any cash equivalents as of February 28, 2021 and August 31, 2020.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">c)</p></td> <td> <p style="MARGIN: 0px; text-align:justify;">Property, plant and equipment</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">Property and equipment are stated at cost. The Company depreciates the cost of property, plant and equipment over their estimated useful lives at the following annual rates and methods:</p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:8%;"> <p style="margin:0px"> </p></td> <td style="width:30%;"> <p style="margin:0px">Farm facility and equipment</p></td> <td> <p style="margin:0px">1 - 10 years straight-line basis</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px">Office and computer equipment</p></td> <td> <p style="margin:0px">5 years straight-line basis</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px">Land equipment</p></td> <td> <p style="margin:0px">10 years straight-line basis</p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:4%;">                <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="width:4%;vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">d)</p></td> <td style="vertical-align:top;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:justify;">Inventory</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">Inventory is comprised of raw materials, and work-in-progress. Cost includes expenditures directly related to the manufacturing process as well as suitable portions of related production overheads, based on normal operating capacity.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">Inventory costs include pre-harvest costs. Pre-harvest costs include labor and direct materials to grow cannabis, which includes water, electricity, nutrients, integrated pest management, growing supplies and allocated overhead. As of February 28, 2021 and August 31, 2020, the Company does not have material harvested cannabis inventory. </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">Inventory is stated at the lower of cost or net realizable value, determined using weighted average cost. Net realizable value is defined as the estimated selling price in the ordinary course of business, less reasonably predictable costs of completion, disposal and transportation. At the end of each reporting period, the Company performs an assessment of inventory and records write-downs for excess and obsolete inventories based on the Company’s estimated forecast of product demand, production requirements, market conditions, regulatory environment, and spoilage. Actual inventory losses may differ from management’s estimates and such differences could be material to the Company’s balance sheets, statements of net loss and comprehensive loss and statements of cash flows.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">e)</p></td> <td> <p style="MARGIN: 0px; text-align:justify;">Intangible assets</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">At February 28, 2021 and August 31, 2020, intangible assets include licenses which are being amortized over their estimated useful lives of 10 years. The Company’s licenses are amortized over their economic or legal life on a straight-line basis, whichever is shorter. The licenses have been amortized from the date of acquisition.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">The Company periodically evaluates the reasonableness of the useful lives of these assets. Once these assets are fully amortized, they are removed from the accounts. These assets are reviewed for impairment or obsolescence when events or changes in circumstances indicate that the carrying amount may not be recoverable. If impaired, intangible assets are written down to fair value based on discounted cash flows or other valuation techniques. The Company has no intangibles with indefinite lives.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">For long-lived assets, impairment losses are only recorded if the asset’s carrying amount is not recoverable through its undiscounted, probability-weighted future cash flows. The Company measures the impairment loss based on the difference between the carrying amount and the estimated fair value. When an impairment exists, the related assets are written down to fair value.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">f)</p></td> <td> <p style="MARGIN: 0px; text-align:justify;">Long-lived assets </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">In accordance with ASC 360, Property, Plant and Equipment, the Company tests long-lived assets or asset groups for recoverability when events or changes in circumstances indicate that their carrying amount may not be recoverable. Circumstances which could trigger a review include, but are not limited to: significant decreases in the market price of the asset; significant adverse changes in the business climate or legal factors; accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of the asset; current period cash flow or operating losses combined with a history of losses or a forecast of continuing losses associated with the use of the asset; and current expectation that the asset will more likely than not be sold or disposed significantly before the end of its estimated useful life. Recoverability is assessed based on the carrying amount of the asset and its fair value, which is generally determined based on the sum of the undiscounted cash flows expected to result from the use and the eventual disposal of the asset, as well as specific appraisal in certain instances. An impairment loss is recognized when the carrying amount is not recoverable and exceeds fair value.</p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:4%;">                <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="width:4%;vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">g)</p></td> <td style="vertical-align:top;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:justify;">Foreign currency translation and functional currency conversion</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">Items included in these consolidated financial statements of each of the Company’s entities are measured using the currency of the primary economic environment in which the entities operate (the “functional currency”).</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">Prior to September 10, 2019, the Company’s functional currency was the Canadian dollar. Translation gains and losses from the application of the U.S. dollar as the reporting currency during the period that the Canadian dollar was the functional currency are included as part of cumulative currency translation adjustment, which is reported as a component of shareholders’ equity under accumulated other comprehensive loss.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">The Company re-assessed its functional currency and determined as at September 10, 2019, its functional currency changed from the Canadian dollar to the U.S. dollar based on management’s analysis of changes in our organization. The change in functional currency was accounted for prospectively from September 10, 2019 and prior period financial statements were not restated for the change in functional currency.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">For periods commencing September 10, 2019, monetary assets and liabilities denominated in foreign currencies are translated into U.S. dollars using exchange rates in effect at the balance sheet date. Opening balances related to non-monetary assets and liabilities are based on prior period translated amounts, and non-monetary assets and non-monetary liabilities incurred after September 10, 2019 are translated at the approximate exchange rate prevailing at the date of the transaction. Revenue and expense transactions are translated at the approximate exchange rate in effect at the time of the transactions. Foreign exchange gains and losses are included in the statement of operations and comprehensive loss as foreign exchange gains.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">The Company assessed the functional currency for Allied Colombia, a wholly-owned subsidiary acquired by the Company on February 18, 2020 to be the Colombian peso. </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">The functional currency for Tactical Relief LLC is U.S. dollar.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">h)</p></td> <td> <p style="MARGIN: 0px; text-align:justify;">Share issuance costs</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">Costs directly attributable to the raising of capital are charged against the related share capital. Costs related to shares not yet issued are recorded as deferred share issuance costs. These costs are deferred until the issuance of the shares to which the costs relate, at which time the costs will be charged against the related share capital or charged to operations if the shares are not issued.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">i)</p></td> <td> <p style="MARGIN: 0px; text-align:justify;">Research and development costs</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">Research and development costs are expensed as incurred.</p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:4%;">                <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="width:4%;vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">j) </p></td> <td style="vertical-align:top;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:justify;">Revenue recognition</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">The Company’s revenue is comprised of sales of cannabis products.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">The Company’s revenue-generating activities have a single performance obligation and revenue is recognized at the point in time when control of the product transfers and the Company’s obligations have been fulfilled. This generally occurs when the product is shipped or delivered to the customer, depending upon the method of distribution and shipping terms set forth in the customer contract. Revenue is measured as the amount of consideration the Company expects to receive in exchange for the sale of the Company’s product. Certain of the Company’s customer contracts may provide the customer with a right of return. In certain circumstances the Company may also provide a retrospective price adjustment to a customer. These items give rise to variable consideration, which is recognized as a reduction of the transaction price based upon the expected amounts of the product returns and price adjustments at the time revenue for the corresponding product sale is recognized. The determination of the reduction of the transaction price for variable consideration requires that the Company make certain estimates and assumptions that affect the timing and amounts of revenue recognized.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">Sales of products are for cash or otherwise agreed-upon credit terms. The Company’s payment terms vary by location and customer; however, the time period between when revenue is recognized and when payment is due is not significant. The Company estimates and reserves for its bad debt exposure based on its experience with past due accounts and collectability, write-off history, the aging of accounts receivable and an analysis of customer data.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">For the six months ended February 28, 2021, the Company generated sales of $5,260.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">k)</p></td> <td> <p style="MARGIN: 0px; text-align:justify;">Net income (loss) per common share</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">Net income (loss) per share is calculated in accordance with ASC 260, <em>Earnings per Share</em>. The weighted-average number of common shares outstanding during each period is used to compute basic earning or loss per share. Diluted earnings or loss per share is computed using the weighted average number of shares and diluted potential common shares outstanding to the extent the effect would not be antidilutive. Dilutive potential common shares are additional common shares assumed to be exercised.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">Basic net income (loss) per common share is based on the weighted average number of shares of common stock outstanding.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">l)</p></td> <td> <p style="MARGIN: 0px; text-align:justify;">Income taxes</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">The Company accounts for income taxes under ASC 740, <em>Income Taxes</em>. Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under ASC 740, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations.</p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:4%;">                <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="width:4%;vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">m) </p></td> <td style="vertical-align:top;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:justify;">Related party transactions</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">Related parties are any entities or individuals that, through employment, ownership or other means, possess the ability to direct or cause the direction of the management and policies of the Company. The Company discloses related party transactions that are outside of normal compensatory agreements, such as salaries. Related party transactions are measured at the exchange amounts.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">n)</p></td> <td> <p style="MARGIN: 0px; text-align:justify;">Significant accounting estimates and judgments</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">The preparation of the financial statements in conformity with US GAAP requires management to make judgments, estimates and assumptions that affect the reported amounts in the financial statements and accompanying notes. Although management uses historical experience and its best knowledge of the amount, events or actions to for the basis for judgments and estimates, actual results may differ from these estimates.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and further periods if the review affects both current and future periods.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">Significant estimates and assumptions included in these financial statements relate to the valuation assumptions related to the estimated useful lives and recoverability of long-lived assets, stock-based compensation, and deferred income tax assets and liabilities. Judgments are required in the assessment of the Company’s ability to continue to as going concern as described in Note 1.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">o)</p></td> <td> <p style="MARGIN: 0px; text-align:justify;">Financial instruments</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">ASC 825, <em>Financial Instruments</em>, requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 825 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 825 prioritizes the inputs into three levels that may be used to measure fair value:</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"><u>Level 1</u></p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"><u>Level 2</u></p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">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.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"><u>Level 3</u></p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">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.</p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td colspan="2"> <p style="MARGIN: 0px; text-align:justify;">For certain of the Company’s financial instruments, including accounts payable, due from related parties, notes and loans payable, the carrying amounts approximate their fair values due to the short maturities.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td colspan="2"> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td colspan="2"> <p style="MARGIN: 0px; text-align:justify;">The Company does not have any assets or liabilities measured at fair value on a recurring basis presented on the Company’s balance sheet as of February 28, 2021 and August 31, 2020 other than cash.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td colspan="2"> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td colspan="2"> <p style="MARGIN: 0px; text-align:justify;">Financial instruments that potentially subject the Company to a concentration of credit risk consist primarily of cash. The Company limits its exposure to credit loss by placing its cash with high credit quality financial institutions.</p></td></tr> <tr style="height:15px"> <td style="width:4%;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="width:4%;"></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">p) </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">Leases</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">In February 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2016-02, “Leases (Topic 842)” (“ASU 2016-02”), which requires lessees to put most leases on their balance sheets but recognize the expenses on their income statements in a manner similar to current practice. The standard states that a lessee would recognize a lease liability for the obligation to make lease payments and a right-to-use asset for the right to use the underlying asset for the lease term. The standard is effective for fiscal years and interim periods within those fiscal years beginning after December 15, 2018. The Company adopted ASU 2016-02 on September 1, 2019, using the transition relief to the modified retrospective approach, presenting prior year information based on the previous standard. The Company did not have any leases until the acquisition of its wholly owned subsidiary, Allied Colombia S.A.S. on February 18, 2020.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">The Company determines if an arrangement contains a lease in whole or in part at the inception of the contract. Right-of-use (“ROU”) assets represent the Company’s right to use an underlying asset for the lease term while lease liabilities represent our obligation to make lease payments arising from the lease. All leases with terms greater than twelve months result in the recognition of a ROU asset and a liability at the lease commencement date based on the present value of the lease payments over the lease term. Unless a lease provides all of the information required to determine the implicit interest rate, the Company uses its incremental borrowing rate based on the information available at the commencement date in determining the present value of the lease payments. The Company uses the implicit interest rate in the lease when readily determinable. </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">Our lease terms include all non-cancelable periods and may include options to extend (or to not terminate) the lease when it is reasonably certain that we will exercise that option. Leases with terms of twelve months or less at the commencement date are expensed on a straight-line basis over the lease term and do not result in the recognition of an asset or liability. See Note 7 – Leases.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">q)</p></td> <td> <p style="MARGIN: 0px; text-align:justify;">Reclassification</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">Certain reclassifications have been made to conform the prior period’s consolidated financial statements and notes to the current period’s presentation.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">r)</p></td> <td> <p style="MARGIN: 0px; text-align:justify;">Recent accounting pronouncements</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">The Company does not expect that recent accounting pronouncements or changes in accounting pronouncements during the six months ended February 28, 2021, are of significance or potential significance to the Company.</p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p></div>
</us-gaap:SignificantAccountingPoliciesTextBlock>
<us-gaap:MergersAcquisitionsAndDispositionsDisclosuresTextBlock contextRef="From2020-09-01to2021-02-28">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;">Pursuant to the Reorganization Agreement (see Note 1(b)), effective on September 10, 2019, the Company acquired 100% of the issued and outstanding equity of AM Biosciences (the “Acquisition”). As consideration for the equity of AM Biosciences, the Allied Shareholder issued and delivered 51,200,014 shares of common stock, representing approximately 62.12% of the outstanding equity of the Company to SECFAC Exchange Corp. on behalf of the previous shareholders of AM Biosciences and other designees of AM Biosciences.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;">The Acquisition, was accounted for as a reverse asset acquisition pursuant to Topic 805, Business Combinations, as substantially all of the fair value of the assets acquired were concentrated in a group of similar non-financial assets, and the acquired assets did not have outputs or employees.</p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p></div>
</us-gaap:MergersAcquisitionsAndDispositionsDisclosuresTextBlock>
<us-gaap:InventoryDisclosureTextBlock contextRef="From2020-09-01to2021-02-28">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">Inventory is comprised of the following items:</p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>February 28, </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>2021</strong></p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>August 31, </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>2020</strong></p></td> <td> <p style="margin:0px"> </p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Raw materials</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">27,680</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">52,585</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="margin:0px">Work in progress</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">76,292</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Total inventory</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">103,972</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">52,585</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p></div>
</us-gaap:InventoryDisclosureTextBlock>
<alid:DepositsAndAdvanceTextBlock contextRef="From2020-09-01to2021-02-28">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>February 28, </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>2021</strong></p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>August 31, </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>2020</strong></p></td> <td> <p style="margin:0px"> </p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">a) Towards the purchase of prefabricated buildings</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">2,585,540</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">2,600,720</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="margin:0px">b) Refundable deposits towards future land acquisitions </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">174,030</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">c) Vitalis equipment deposit</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">233,496</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">233,496</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="margin:0px">Other</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">10,250</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Total deposits and advances</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">2,829,286</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">3,008,246</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:4%;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="width:4%;vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">a) </p></td> <td style="vertical-align:top;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:justify;">In 2019, the Company entered to a separate modular building purchase agreement to acquire and construct an 8,700 square foot facility to be used as a certified Cannabis Cultivation and extraction facility. At February 28, 2021, Company had deposits of $2,585,540 (August 31, 2020 - $2,600,720) to purchase prefabricated buildings. As of February 28, 2021, the Company had not yet received the buildings and the amounts have been recorded as deposits.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">b)</p></td> <td style="vertical-align:top;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:justify;">At February 28, 2021, the Company has entered into two purchase and sale agreements to acquire land as described in note 15(a). At February 28, 2021, Company had deposits totaling $Nil (August 31, 2020 - $174,030).</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">c) </p></td> <td style="vertical-align:top;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:justify;">At February 28, 2021 and August 31, 2020, the Company had paid $233,496 to purchase equipment as described in Note 15(b). At February 28, 2021, the Company had not yet received the equipment and the amount paid has been recorded as a deposit.</p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p></div>
</alid:DepositsAndAdvanceTextBlock>
<us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock contextRef="From2020-09-01to2021-02-28">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px">At February 28, 2021, property, plant and equipment consisted of:</p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Construction </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>in process</strong></p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Farm </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>facility and </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>equipment </strong></p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Office and </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>computer </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>equipment</strong></p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Land </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>equipment</strong></p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Total</strong></p></td> <td> <p style="margin:0px"> </p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;"><strong>Cost</strong></p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">August 31, 2020</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">136,114</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">79,956</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">3,161</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">6,000</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">225,231</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Additions</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">14,303</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">11,118</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">7,788</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">33,209</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Transfer</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(144,735</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">144,735</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Foreign exchange</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">4,523</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">5,730</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">134</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">196</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">10,583</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">November 30, 2020</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">10,205</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">241,539</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">11,083</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">6,196</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">269,023</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px"><strong>Accumulated depreciation</strong></p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">August 31, 2020</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">2,211</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">2,211</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Additions</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">33,309</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">1,330</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">516</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">35,155</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Foreign exchange</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">2,735</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">6</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">2</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">2,743</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">November 30, 2020</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">38,255</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">1,336</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">518</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">40,109</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;"><strong>Net book value</strong></p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">August 31, 2020</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">136,114</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">77,745</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">3,161</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">6,000</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">223,020</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">November 30, 2020</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">10,205</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">203,284</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">9,747</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">5,678</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">228,914</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px">As of February 28, 2021, the construction in process has not been in use. </p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p></div>
</us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock>
<us-gaap:IntangibleAssetsDisclosureTextBlock contextRef="From2020-09-01to2021-02-28">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px">At February 28, 2021, intangible assets consisted of:</p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:6%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Cost </strong><strong><strong>$</strong></strong></p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:6%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Foreign exchange</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>$</strong></p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:6%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Accumulated amortization </strong><strong><strong>$</strong></strong></p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:6%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Impairment </strong><strong><strong>$</strong></strong></p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:6%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>February 28, 2021 </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>Net carrying value </strong><strong><strong>$</strong></strong></p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:6%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>August 31, 2020 </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>Net carrying value </strong><strong><strong>$</strong></strong></p></td> <td> <p style="margin:0px"> </p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:6%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:6%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:6%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:6%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:6%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:6%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Cannabis licenses </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:6%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">5,435,334</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:6%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(408,526</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:6%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(794,724</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:6%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(1,113,972</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:6%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">3,118,112</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:6%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">3,300,000</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:6%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">5,435,334</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:6%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(408,526</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:6%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(794,724</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:6%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(1,113,972</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:6%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">3,118,112</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:6%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">3,300,000</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">On February 17, 2020, the Company acquired $5,435,334 of licenses as part of the acquisition of Medicolumbia. The licenses acquired are issued by the Republic of Colombia and include the use of seeds for growing Cannabis, production of derivatives from Cannabis for medicinal and scientific use, cultivation of Cannabis plants, and producer of seeds. The Company has recorded amortization of these licenses of $169,954 and $330,866 for the three and six months ended February 28, 2021, respectively.</p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p></div>
</us-gaap:IntangibleAssetsDisclosureTextBlock>
<us-gaap:LeasesOfLesseeDisclosureTextBlock contextRef="From2020-09-01to2021-02-28">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842), which establishes a right-of-use (“ROU”) model that requires a lessee to record an ROU asset and a lease liability, measured on a discounted basis, on the balance sheet for all leases with terms longer than 12 months. The Company also elected to keep all leases with an initial term of 12 months or less off the balance sheet. </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">The Company did not have any leases until the acquisition of Allied Colombia during the year ended August 31, 2020. The acquisition resulted in the addition of $82,398 of operating lease assets and liabilities.</p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">The Company entered into an agreement to lease the land described in Note 4(b) and 14(a) with a commencement date of June 1, 2020. The lease requires the Company to make monthly payments of $4,501 (CAD$5,870) per month. The lease is for a 10-year term, expiring on May 31, 2030, with one 10-year renewal option and an option for the Company to purchase the land for approximately $920,000 (CAD$1,200,000).Effective November 1, 2020, the Company terminated the lease. Pursuant to ASC 842-20 upon the termination of the lease, the Company derecognized the lease related asset and liability and included any consideration paid or received upon termination that was not already included in the lease payments in the gain or loss on termination of the lease.After recording the proceeds from the landlord and derecognizing the capitalized building costs as well as the right of use asset and liability, the Company recorded a loss of $65,565 on the termination of the lease.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">ROU assets represent the Company's right to use an underlying asset for the lease term and lease liabilities represent the Company's obligation to make lease payments arising from the lease calculated by discounting fixed lease payments over the lease term at the rate implicit in the lease or the Company’s incremental borrowing rate. Lease liabilities are increased by interest and reduced by payments each period, and the ROU asset is amortized over the lease term.For operating leases, interest on the lease liability and the amortization of the ROU asset result in straight-line rent expense over the lease term.For finance leases, interest on the lease liability and the amortization of the ROU asset results in front-loaded expense over the lease term.ROU assets and liabilities are recognized at the commencement date of the lease based on the present value of lease payments over the lease term. At February 28, 2021, the Company did not have any finance leases.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">At February 28, 2021, the weighted average remaining operating lease term was 9.00 years and the weighted average discount rate associated with operating leases was 15%. </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">The Components of lease expenses were as follows:</p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="font-size:10pt;font-family:times new roman;margin:0px"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="margin:0px">Operating lease cost:</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Amortization of right-of-use assets</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">4,543</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="margin:0px">Interest on lease liabilities</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">12,413</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="margin:0px">Total operating lease cost</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">16,956</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="font-size:10pt;font-family:times new roman;margin:0px"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:4%;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">The following table provides supplemental cash flow and other information related to leases for the six months ended February 28, 2021:</p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="font-size:10pt;font-family:times new roman;margin:0px"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Lease payments</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">16,315</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="font-size:10pt;font-family:times new roman;margin:0px"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:4%;"></td> <td> <p style="margin:0px">Supplemental balance sheet information related to leases as of February 28, 2021 are as below:</p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="font-size:10pt;font-family:times new roman;margin:0px"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Cost</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">387,573</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="margin:0px">Accumulated amortization</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(9,627</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Lease termination</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(299,089</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="margin:0px">Foreign exchange</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(5,099</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="margin:0px">Net carrying value at February 28, 2021</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">73,758</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px">Future minimum lease payments related to lease obligations are as follows:</p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">2021</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">7,457</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="margin:0px">2022</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">14,915</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">2023</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">14,915</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="margin:0px">2024</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">14,915</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Thereafter</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">83,272</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Total minimum lease payments</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">135,474</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Less: amount of lease payments representing effects of discounting</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(61,716</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Present value of future minimum lease payments</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">73,758</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Less: current obligations under leases</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(4,127</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Lease liabilities, net of current portion</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">69,631</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p></div>
</us-gaap:LeasesOfLesseeDisclosureTextBlock>
<us-gaap:LoansNotesTradeAndOtherReceivablesDisclosureTextBlock contextRef="From2020-09-01to2021-02-28">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><p style="font-size:10pt;font-family:times new roman;margin:0px">In June 2020, the Company entered into a financing agreement to finance the buildings described in Note 5(a). Pursuant to the agreement, the Company financed $1,253,772 of the purchase price. The Company paid $71,023 at commencement date on May 29, 2020, and will make six monthly interest payments of $37,613 commencing June 20, 2020 and repay the principal of $1,253,772 on November 20, 2020. During the three months ended February 28, 2021, the Company amended the loan agreement to extend the repayment due date to May 20, 2021. During the six months ended February 28, 2021, the Company paid interest in the amount of $225,679.</p></div>
</us-gaap:LoansNotesTradeAndOtherReceivablesDisclosureTextBlock>
<us-gaap:DebtPolicyTextBlock contextRef="From2020-09-01to2021-02-28">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:4%;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="width:4%;vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">a)</p></td> <td> <p style="MARGIN: 0px; text-align:justify;">On January 23, 2020, the Company issued two convertible notes with principal amounts of $400,000 and $200,000, respectively, with a total face value of $600,000 (the “Notes”) and warrants to purchase 240,000 shares of the Company’s common stock at $1.25 per share for 1 year. The Notes were issued with an original discount of $12,000, and bear interest at 10% per annum compounded monthly. The notes mature on July 20, 2020 and are convertible into shares of the Company’s common stock at any time prior to maturity at a conversion price of $1.25 per share.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">The Company has evaluated whether separate financial instruments with the same terms as the conversion features above would meet the characteristics of a derivative instrument as described in paragraphs ASC 815-15-25. The Company determined that there was no derivative liability associated with the debenture or warrants under ASC 815-15 <em>Derivatives and Hedging</em>. The terms of the contracts do not permit net settlement, as the shares delivered upon conversion are not readily convertible to cash. The Company’s trading history indicated that the shares are thinly traded and the market would not absorb the sale of the shares issued upon conversion without significantly affecting the price. As the conversion features would not meet the characteristics of a derivative instrument as described in paragraphs ASC 815-15-25, the conversion features are not required to be separated from the host instrument and accounted for separately. As a result, at February 28, 2021, the conversion features and warrants would not meet derivative classification.</p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:4%;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="width:4%;"></td> <td> <p style="MARGIN: 0px; text-align:justify;">The relative fair values of the convertible note and the warrants were $470,467 and $117,533 respectively. The effective conversion price was then determined to be $0.98. As the stock price at the issuance date was greater than the effective conversion price, it was determined that there was a beneficial conversion feature (“BCF”). The Company recognized the relative fair value of the BCF of $115,383 and an equivalent discount. The Company then recognized the relative fair value of the warrants of $108,100 as additional-paid-in capital and an equivalent discount that further reduced the carrying value of the convertible debt to $364,517. The beneficial conversion feature of $115,383, the original issue discount of $12,000 and the relative fair value of the warrants of $108,100 discounted the carrying value of the convertible debt on the date of issue. The discount is being expensed over the term of the loan to increase the carrying value to the face value of the loan using effective interest rate method. On June 30, 2020, the Company repaid $200,000 of the $600,000 note which left $400,000 outstanding on each note. </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">i. First Modification:</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">On July 1, 2020, the Company entered into amendments to the convertible notes. Pursuant to the amendments, beginning on July 1, 2020, the convertible notes bear simple interest at 5% per annum. The maturity date of the convertible notes was amended to due on demand on or before October 31, 2020. In consideration for extending the maturity date, the Company issued to the convertible note holders 16,000 common shares of the Company and warrants to purchase additional 320,000 common shares of the Company at $1.25 per share expiring October 31, 2021. Each note holder received 8,000 common shares and 160,000 warrants.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">The Company evaluated the transaction under the guidance found in ASC 470-50 <em>Modification and Extinguishment</em>. The Company concluded that the Company is experiencing financial difficulty and that a concession was not granted. As the creditor has not granted a concession, the guidance contained in ASC 470-60 was applied. As present value of the cash flows under the new debt instrument differed by more than 10% from the present value of the remaining cash flows under the terms of the original debt instrument, it was determined that the debt was substantially different which resulted in extinguishment accounting.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">The extended convertible notes had a total carrying value of $400,000. As the common shares and warrants were issued as consideration for extending the convertible notes, the fair value of the common share and warrants of $218,397 were expensed under extinguishment accounting. The fair value of these costs were included in the calculation of the loss on extinguishment of $220,065.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">ii. Second Modification:</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="margin:0px">On November 1, 2020, the Company entered into amendments to the convertible notes. Pursuant to the amendments, the maturity date of the convertible notes was amended to due on demand on or before March 31, 2021. In consideration for extending the maturity date, the Company agreed to issue to the convertible note holders 100,000 common shares of the Company. Each note holder will receive 50,000 common shares.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="margin:0px">The Company evaluated the transaction under the guidance found in ASC 470-50 <em>Modification and Extinguishment</em>. The Company concluded that the Company is experiencing financial difficulty and that a concession was not granted. As the creditor has not granted a concession, the guidance contained in ASC 470-60 was applied. As present value of the cash flows under the new debt instrument differed by more than 10% from the present value of the remaining cash flows under the terms of the original debt instrument, it was determined that the debt was substantially different which resulted in extinguishment accounting.</p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:4%;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="width:4%;"></td> <td> <p style="margin:0px">The extended convertible notes had a total carrying value of $400,000. As the common shares were issued as consideration for extending the convertible notes, the fair value of the common share of $110,000 were expensed under extinguishment accounting. The fair value of these costs were included in the calculation of the loss on extinguishment of $110,000 and as the common shares had not been issued as of February 28, 2021 and have been recorded as common shares issuable.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td colspan="2"> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td></td> <td> <p style="MARGIN: 0px; text-align:justify;">As at February 28, 2021, the Company has recorded accrued interest of $26,575, which is included in accounts payable and accrued liabilities on the consolidated balance sheets.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">b)</p></td> <td> <p style="MARGIN: 0px; text-align:justify;">On September 29, 2020, the Company issued a convertible note with a fair value of $163,341 (the “Note”) and warrants to purchase 130,673 shares of the Company’s common stock at $1.25 per share for 2 years. The Note bears interest at 10% per annum. The Note is due on demand after March 27, 2021. The Note is convertible into shares of the Company’s common stock at any time prior to March 27, 2021 at a conversion price of $1.25 per share.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">The Company has evaluated whether separate financial instruments with the same terms as the conversion features above would meet the characteristics of a derivative instrument as described in paragraphs ASC 815-15-25. The Company determined that there was no derivative liability associated with the debenture or warrants under ASC 815-15 Derivatives and Hedging. The terms of the contracts do not permit net settlement, as the shares delivered upon conversion are not readily convertible to cash. The Company’s trading history indicated that the shares are thinly traded and the market would not absorb the sale of the shares issued upon conversion without significantly affecting the price. As the conversion features would not meet the characteristics of a derivative instrument as described in paragraphs ASC 815-15-25, the conversion features are not required to be separated from the host instrument and accounted for separately. As a result, at February 28, 2021, the conversion features and warrants do not meet derivative classification.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">The relative fair values of the convertible note and the warrants were $85,330 and $78,011 respectively. The effective conversion price was then determined to be $0.65. As the stock price at the issuance date was greater than the effective conversion price, it was determined that there was a beneficial conversion feature (“BCF”). The Company recognized the relative fair value of the BCF of $85,330 and an equivalent discount. The Company then recognized the relative fair value of the warrants of $78,011 as additional-paid-in capital and an equivalent discount that further reduced the carrying value of the convertible debt to $Nil. The discount is being expensed over the term of the loan to increase the carrying value to the face value of the loan using effective interest rate method. </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">As at February 28, 2021, the Company has recorded accrued interest of $6,803, which is included in accounts payable and accrued liabilities on the consolidated balance sheets.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">c)</p></td> <td> <p style="MARGIN: 0px; text-align:justify;">On October 26, 2020, the Company issued a convertible note with a face value of $37,613 (the “Note”) and warrants to purchase 30,090 shares of the Company’s common stock at $1.25 per share for 2 years. The Note bears interest at 10% per annum. The Note is due on demand after April 23, 2021.The Note is convertible into shares of the Company’s common stock at any time prior to April 23, 2021 at a conversion price of $1.25 per share.</p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td></td> <td> <p style="MARGIN: 0px; text-align:justify;">The Company has evaluated whether separate financial instruments with the same terms as the conversion features above would meet the characteristics of a derivative instrument as described in paragraphs ASC 815-15-25. The Company determined that there was no derivative liability associated with the debenture or warrants under ASC 815-15 <em>Derivatives and Hedging</em>. The terms of the contracts do not permit net settlement, as the shares delivered upon conversion are not readily convertible to cash. The Company’s trading history indicated that the shares are thinly traded and the market would not absorb the sale of the shares issued upon conversion without significantly affecting the price. As the conversion features would not meet the characteristics of a derivative instrument as described in paragraphs ASC 815-15-25, the conversion features are not required to be separated from the host instrument and accounted for separately. As a result, at February 28, 2021, the conversion features and warrants do not meet derivative classification.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td colspan="2"> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td></td> <td> <p style="MARGIN: 0px; text-align:justify;">The relative fair values of the convertible note and the warrants were $20,176 and $17,437 respectively. The effective conversion price was then determined to be $0.65. As the stock price at the issuance date was greater than the effective conversion price, it was determined that there was a beneficial conversion feature (“BCF”). The Company recognized the relative fair value of the BCF of $20,176 and an equivalent discount. The Company then recognized the relative fair value of the warrants of $17,437 as additional-paid-in capital and an equivalent discount that further reduced the carrying value of the convertible debt to $Nil. The discount is being expensed over the term of the loan to increase the carrying value to the face value of the loan using effective interest rate method. </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td colspan="2"> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td></td> <td> <p style="MARGIN: 0px; text-align:justify;">As at February 28, 2021, the Company has recorded accrued interest of $1,288, which is included in accounts payable and accrued liabilities on the consolidated balance sheets.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td colspan="2"> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td style="width:4%;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="width:4%;vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">d)</p></td> <td> <p style="MARGIN: 0px; text-align:justify;">On November 11, 2020, the Company issued a convertible note with a face value of $85,937 (the “Note”) and warrants to purchase 68,750 shares of the Company’s common stock at $1.25 per share for 2 years. The Note bears interest at 10% per annum. The Note is due on demand after May 9, 2021.The Note is convertible into shares of the Company’s common stock at any time prior to April 23, 2021 at a conversion price of $1.25 per share.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">The Company has evaluated whether separate financial instruments with the same terms as the conversion features above would meet the characteristics of a derivative instrument as described in paragraphs ASC 815-15-25. The Company determined that there was no derivative liability associated with the debenture or warrants under ASC 815-15 <em>Derivatives and Hedging</em>. The terms of the contracts do not permit net settlement, as the shares delivered upon conversion are not readily convertible to cash. The Company’s trading history indicated that the shares are thinly traded and the market would not absorb the sale of the shares issued upon conversion without significantly affecting the price. As the conversion features would not meet the characteristics of a derivative instrument as described in paragraphs ASC 815-15-25, the conversion features are not required to be separated from the host instrument and accounted for separately. As a result, at February 28, 2021, the conversion features and warrants do not meet derivative classification.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">The relative fair values of the convertible note and the warrants were $48,258 and $37,679 respectively. The effective conversion price was then determined to be $0.70. As the stock price at the issuance date was greater than the effective conversion price, it was determined that there was a beneficial conversion feature (“BCF”). The Company recognized the relative fair value of the BCF of $48,258 and an equivalent discount. The Company then recognized the relative fair value of the warrants of $37,679 as additional-paid-in capital and an equivalent discount that further reduced the carrying value of the convertible debt to $Nil. The discount is being expensed over the term of the loan to increase the carrying value to the face value of the loan using effective interest rate method. </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">As at February 28, 2021, the Company has recorded accrued interest of $2,566, which is included in accounts payable and accrued liabilities on the consolidated balance sheets.</p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:4%;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="width:4%;vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">e)</p></td> <td> <p style="MARGIN: 0px; text-align:justify;">On December 2, 2020, the Company issued a convertible note with a face value of $600,000 (the “Note”) and warrants to purchase 240,000 shares of the Company’s common stock at $1.25 per share for 2 years. The Note bears interest at 10% per annum. The Note is due on demand after November 27, 2021.The Note is convertible into shares of the Company’s common stock at any time prior to April 23, 2021 at a conversion price of $1.25 per share.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">The Company has evaluated whether separate financial instruments with the same terms as the conversion features above would meet the characteristics of a derivative instrument as described in paragraphs ASC 815-15-25. The Company determined that there was no derivative liability associated with the debenture or warrants under ASC 815-15 <em>Derivatives and Hedging</em>. The terms of the contracts do not permit net settlement, as the shares delivered upon conversion are not readily convertible to cash. The Company’s trading history indicated that the shares are thinly traded and the market would not absorb the sale of the shares issued upon conversion without significantly affecting the price. As the conversion features would not meet the characteristics of a derivative instrument as described in paragraphs ASC 815-15-25, the conversion features are not required to be separated from the host instrument and accounted for separately. As a result, at February 28, 2021, the conversion features and warrants do not meet derivative classification.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">The relative fair values of the convertible note and the warrants were $457,436 and $142,564 respectively. The effective conversion price was then determined to be $0.95. As the stock price at the issuance date was greater than the effective conversion price, it was determined that there was a beneficial conversion feature (“BCF”). The Company recognized the relative fair value of the BCF of $457,436 and an equivalent discount. The Company then recognized the relative fair value of the warrants of $22,564 as additional-paid-in capital and an equivalent discount that further reduced the carrying value of the convertible debt to $Nil. The discount is being expensed over the term of the loan to increase the carrying value to the face value of the loan using effective interest rate method. </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">As at February 28, 2021, the Company has recorded accrued interest of $14,466, which is included in accounts payable and accrued liabilities on the consolidated balance sheets.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">f)</p></td> <td> <p style="MARGIN: 0px; text-align:justify;">On January 7, 2021, the Company issued a convertible note with a face value of $300,000 (the “Note). The Note bears interest at 10% per annum and is due on demand after November 27, 2021.The Note is convertible into shares of the Company’s common stock at any time prior to April 23, 2021 at a conversion price of $1.25 per share.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">The Company has evaluated whether separate financial instruments with the same terms as the conversion features above would meet the characteristics of a derivative instrument as described in paragraphs ASC 815-15-25. The Company determined that there was no derivative liability associated with the debenture or warrants under ASC 815-15 <em>Derivatives and Hedging</em>. The terms of the contracts do not permit net settlement, as the shares delivered upon conversion are not readily convertible to cash. The Company’s trading history indicated that the shares are thinly traded and the market would not absorb the sale of the shares issued upon conversion without significantly affecting the price. As the conversion features would not meet the characteristics of a derivative instrument as described in paragraphs ASC 815-15-25, the conversion features are not required to be separated from the host instrument and accounted for separately. As a result, at February 28, 2021, the conversion features do not meet derivative classification.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">As the stock price at the issuance date was less than the conversion price, it was determined that there was no beneficial conversion feature (“BCF”). As at February 28, 2021, the Company has recorded accrued interest of $4,274, which is included in accounts payable and accrued liabilities on the consolidated balance sheets.</p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p></div>
</us-gaap:DebtPolicyTextBlock>
<us-gaap:StockholdersEquityNoteDisclosureTextBlock contextRef="From2020-09-01to2021-02-28">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"><em>During the six months ended February 29, 2020:</em></p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;">Pursuant to the Acquisition described in Note 1, the Allied Shareholder submitted for cancellation and return to treasury 10,459,220 shares of common stock.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;">On September 9, 2019, the Company returned 4,500,000 common shares to treasury and reserved for acquisition of Allied Colombia. On February 14, 2020, the 4,500,000 common shares were re-issued to the previous shareholders of Allied Colombia with a fair value of $4,500,000.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;">On December 1, 2019, the Company issued 130,000 common shares at $0.50 per share, for which gross cash proceeds of $265,000 had previously been received.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;">On January 21, 2020, the Company issued 240,000 common shares at $1.25 per share for total net proceeds of $276,000 in cash.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"><em>During the six months ended February 28, 2021:</em></p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;">On September 30, 2020, the Company issued 120,000 shares of common stock at $1.25 per share for gross cash proceeds of $150,000.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;">In connection with the extension of convertible notes payable, as of February 28, 2021, the Company has common stock issuable of $129,952 (August 31, 2020 - $19,952).</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;">At February 28, 2021, the Company had received $250,000 for the purchase of 500,000 common shares which were issued subsequent to February 28, 2021.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;">At February 28, 2021, the Company had agreed to settle $112,484 of accounts payable through the issuance of 107,044 common shares with a fair value of $92,664 which resulted in a gain on settlement of debt of $19,820. The shares were issued subsequent to February 28, 2021.</p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p></div>
</us-gaap:StockholdersEquityNoteDisclosureTextBlock>
<us-gaap:RelatedPartyTransactionsDisclosureTextBlock contextRef="From2020-09-01to2021-02-28">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td colspan="2"> <p style="MARGIN: 0px; text-align:justify;">All transactions with related parties have occurred in the normal course of operations and are recorded at the exchange amount which is the amount agreed to by the Company and the related party.</p></td></tr> <tr style="height:15px"> <td style="width:4%;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="width:4%;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">a)</p></td> <td> <p style="MARGIN: 0px; text-align:justify;">Key management compensation and related party transactions</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">The Company has identified its directors and certain senior officers as its key management personnel. The compensation costs for key management personnel were as follows:</p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="text-align:center;margin:0px"><strong>February 28, </strong></p> <p style="text-align:center;margin:0px"><strong>2021</strong></p></td> <td> <p style="text-align:center;margin:0px"> </p></td> <td> <p style="text-align:center;margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="text-align:center;margin:0px"><strong>August 31, </strong></p> <p style="text-align:justify;margin:0px"><strong>            2020</strong></p></td> <td> <p style="margin:0px"> </p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Consulting fees and benefits </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;"> <p style="text-align:right;margin:0px 0px 0px 0cm">221,213</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;"> <p style="text-align:right;margin:0px 0px 0px 0cm">310,220</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:4%;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="width:4%;vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">b) </p></td> <td style="vertical-align:top;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:justify;">Amounts due to/from related parties </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">In the normal course of operations, the company shares certain administrative resources with companies related by common management and directors. The administrative resources and services, which were provided in the normal course of operations, were measured at the exchange. All amounts payable and receivable are non-interest bearing, unsecured and due on demand. The following table summarizes the amounts were due from related parties:</p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>February 28,</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>2021</strong></p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>August 31, </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>2020</strong></p></td> <td> <p style="margin:0px"> </p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">CEO and Director</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(46,525</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(12,588</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="margin:0px">COO and Director</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(86,273</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(42,059</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">An entity controlled by the CFO</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(13,327</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(10,797</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="margin:0px">An entity controlled by a director</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(5,142</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(146,125</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(70,586</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:8%;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">As of February 28, 2021, the Company advanced $11,738 to related parties for future expenses. As of February 28, 2021, the Company had $146,125 (August 31, 2020 - $70,586) payable to related parties for expenses incurred or expensed paid on behalf of the Company by the parties which has been presented in accounts payable and accrued liabilities.</p></td></tr></table></div>
</us-gaap:RelatedPartyTransactionsDisclosureTextBlock>
<alid:FinancialRiskFactorsTextBlock contextRef="From2020-09-01to2021-02-28">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td colspan="2"> <p style="MARGIN: 0px; text-align:justify;">The Company is exposed in varying degrees to a variety of financial instrument related risks. The Board of Directors approves and monitors the risk management processes, inclusive of documented investment policies, counterparty limits, and controlling and reporting structures. The type of risk exposure and the way in which such exposure is managed is provided as follows: </p></td></tr> <tr style="height:15px"> <td style="width:4%;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="width:4%;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">a)</p></td> <td> <p style="MARGIN: 0px; text-align:justify;">Credit risk:</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">Credit risk is the risk that one party to a financial instrument will fail to discharge an obligation and cause the other party to incur a financial loss. The Company’s primary exposure to credit risk is on its cash account. Cash accounts are held with major banks in Canada. The Company has deposited its cash with a bank from which management believes the risk of loss is low. </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">b)</p></td> <td> <p style="MARGIN: 0px; text-align:justify;">Liquidity risk:</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">Liquidity risk is the risk that the Company will not be able to meet its financial obligations as they become due. The Company’s approach to managing liquidity is to ensure that it will have sufficient liquidity to meet liabilities when due. Accounts payable are due within the current operating period. The Company has a working capital deficit and requires additional financing to meet its current obligations (see Note 1).</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">c)</p></td> <td> <p style="MARGIN: 0px; text-align:justify;">Market risk:</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">Market risk is the risk that changes in market prices, such as foreign exchange rates, interest rates and equity prices will affect the Company’s income or the value of its holdings of financial instruments. The objective of market risk management is to manage and control market risk exposures within acceptable parameters, while optimizing the return. The Company is not exposed to market risk. </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">d)</p></td> <td> <p style="MARGIN: 0px; text-align:justify;">Interest rate risk:</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">Interest rate risk is the risk that the fair value of future cash flows of a financial instrument will fluctuate because of changes in market interest rates. The Company is exposed to interest rate risk, from time to time, on its cash balances. Surplus cash, if any, is placed on call with financial institutions and management actively negotiates favorable market related interest rates.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">e)</p></td> <td> <p style="MARGIN: 0px; text-align:justify;">Foreign exchange risk:</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">Foreign currency risk is limited to the portion of the Company’s business transactions denominated in currencies other than the Canadian dollar. The Company has not entered into any foreign currency contracts to mitigate risk, but manages the risk my minimizing the value of financial instruments denominated in foreign currency. The Company is exposed to foreign currency risk to the extent that the following monetary assets and liabilities are denominated in Canadian dollars:</p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>February 28, </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>2021</strong></p></td> <td> <p style="margin:0px"> </p></td></tr> <tr style="height:15px"> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:justify;">Balance in Canadian dollars:</p></td> <td> <p style="margin:0px"> </p></td> <td colspan="2" style="width:9%;"></td> <td> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Cash and cash equivalents</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Accounts payable</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(393,478</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Net exposure</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(393,478</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Balance in US dollars:</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(308,810</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:8%;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">A 10% change in the US dollar to the Canadian dollar exchange rate would impact the Company’s net loss by approximately $30,881 for the six months ended February 28, 2021 (February 29, 2020 – $4,860). </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">The Company is exposed to foreign currency risk to the extent that the following monetary assets and liabilities are denominated in Colombian Pesos:</p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>February 28, </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>2021</strong></p></td> <td> <p style="margin:0px"> </p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Balance in Colombian Pesos dollars:</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Cash and cash equivalents</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">51,687,241</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Accounts payable</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(5,356,061,524</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Net exposure</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(5,304,374,282</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Balance in US dollars:</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(740,719</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:8%;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">A 10% change in the US dollar to the Colombian Peso exchange rate would impact the Company’s net loss by approximately $74,072 for the three months ended February 28, 2021 (February 29, 2020 - $2,731). </p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p></div>
</alid:FinancialRiskFactorsTextBlock>
<alid:CapitalManagementTextBlock contextRef="From2020-09-01to2021-02-28">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><p style="font-size:10pt;font-family:times new roman;margin:0px">The Company manages its capital structure and makes adjustments to it, based on the funds available to the Company, in order to support the business and continue as a going concern. The Company considers capital to be all accounts in equity. The Board of Directors does not establish quantitative return on capital criteria for management, but rather relies on the expertise of the Company’s management to sustain future development of the business. The Company has a working capital deficit and requires additional capital to finance is future business plans. The Company is not subject to any externally imposed capital requirements.</p></div>
</alid:CapitalManagementTextBlock>
<us-gaap:CommitmentsAndContingenciesDisclosureTextBlock contextRef="From2020-09-01to2021-02-28">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:4%;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="width:4%;vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">a)</p></td> <td> <p style="MARGIN: 0px; text-align:justify;">On November 6, 2018, the Company signed an assignment to purchase two separate lots located at 8999 Jim Bailey Road in Kelowna, British Columbia, Canada. The land is zoned I2 General Industrial and allow for “Cannabis Production Facilities” as a principal use.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">The total commitment for the two parcels of land are CAD$1,942,250 (US$1,457,367) (Lot 1 - $988,550, Lot 2 - CAD$953,700). During the year ended August 31, 2019, the Company executed several “offer to purchase amendments” to defer the assignment and close of the two parcels of land. On November 11, 2019, the Company executed an additional offer to purchase amendment to extend the assignment and close of the land parcels no later than February 10, 2020 and there was an additional amendment to extend the close of the purchase to May 2020. On May 7, 2020, the Company assigned the purchase of Lot 1 to a third party. In June 2020, the Company entered into a lease agreement to lease Lot 1 from the third party for an annual rent of CAD$70,442 for 10 years commencing June 1, 2020 until May 31, 2030. On November 1, 2020, the lease agreement was terminated.</p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:4%;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="width:4%;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">In November 2019, the board of directors determined the Company would not close on Lot 2 as the parcel of land will not be required for future operations. As a result, the Company does not have a commitment to pay the value of CAD$953,700 for the land and will eligible to receive or assign the initial refundable deposit of CAD$10,000. During the year ended August 31, 2020, this contract of purchase and sale for LOT 2 – 8999 Jim Bailey Road was assigned to another non-related party.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">b)</p></td> <td> <p style="MARGIN: 0px; text-align:justify;">On August 30, 2019, the Company entered into sales agreement to purchase an extraction system to be use in future at its operation in Colombia. The equipment has a value of CAD$658,260. The terms of the agreement require the Company to pay the full amount in monthly installments starting September 1, 2019 and will continue to February 2020. The equipment will be paid in full before the equipment is shipped to Colombia and title transfers to the Company. At February 28, 2021, the $233,496 (Note 5(c)) has been recorded as a deposit until the remaining purchase price is paid and the equipment is received. </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">c)</p></td> <td> <p style="MARGIN: 0px; text-align:justify;">As of February 28, 2021, the Company recorded a contingent liability of $536,727 for expenses in connection with Allied Colombia acquisition, which is included in the balance of accounts payable and accrued liabilities on the consolidated balance sheets.</p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p></div>
</us-gaap:CommitmentsAndContingenciesDisclosureTextBlock>
<alid:SharePurchaseWarrantsTextBlock contextRef="From2020-09-01to2021-02-28">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">The following table summarizes the continuity of share purchase warrants:</p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Number of </strong><strong><strong>warrants</strong></strong></p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Weighted </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>average </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>exercise </strong></p> <p style="MARGIN: 0px; text-align:center;">price <br />$</p></td> <td> <p style="margin:0px"> </p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Balance, August 31, 2020</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">560,000</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">1.25</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="margin:0px">Issued</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">469,513</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">1.25</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Expired</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(240,000</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">1.25</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="margin:0px">Balance, February 28, 2021</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">789,513</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">1.25</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:8%;"> <p style="margin:0px"> </p></td> <td> <p style="margin:0px">As at February 28, 2021, the following share purchase warrants were outstanding:</p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:right;"><strong>Number of warrants</strong></p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Exercise </strong><strong><strong>price </strong><strong>$</strong></strong></p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;"> <p style="margin:0px"><strong>Expiry date</strong></p></td> <td> <p style="margin:0px"> </p></td></tr> <tr style="height:15px"> <td colspan="2"> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td colspan="2"> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:25%;"> <p style="MARGIN: 0px; text-align:right;">320,000</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">1.25</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td> <p style="margin:0px">October 31 2021</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="margin:0px"> </p></td> <td> <p style="MARGIN: 0px; text-align:right;">130,673</p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">1.25</p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px">September 29, 2022</p></td> <td> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td> <p style="margin:0px"> </p></td> <td> <p style="MARGIN: 0px; text-align:right;">30,090</p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">1.25</p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px">October 16, 2022</p></td> <td> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="margin:0px"> </p></td> <td> <p style="MARGIN: 0px; text-align:right;">68,750</p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">1.25</p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px">November 11, 2020</p></td> <td> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="BORDER-BOTTOM: 1px solid;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;"> <p style="MARGIN: 0px; text-align:right;">240,000</p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">1.25</p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;"> <p style="margin:0px">November 27, 2020</p></td> <td> <p style="margin:0px"> </p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p></div>
</alid:SharePurchaseWarrantsTextBlock>
<alid:StockOptionsTextBlock contextRef="From2020-09-01to2021-02-28">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">On February 1, 2021, the Company granted 4,900,000 stock options to directors, officers and employees of the Company. The options expire five years after the grant date and 1,200,000 options are exercisable at $0.825 per share and 3,700,000 exercisable at $0.75 per share. The options vest one third on the grant date and one third on the first and second years after the grant date. The weighted average grant date fair value of stock options granted was $0.77 per share. During the six months ended February 28, 2021, the Company recorded stock-based compensation of $1,380,120 on the consolidated statement of operations.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">A summary of the Company’s stock option activity is as follow:</p></td></tr></table> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Number of </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>Options</strong></p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Weighted </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>Average </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>Exercise </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>Price</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>$</strong></p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Weighted </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>Average</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong> Remaining </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>Contractual </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>Term</strong></p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Aggregate </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>Intrinsic </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>Value </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>$</strong></p></td> <td> <p style="margin:0px"> </p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Balance, August 31, 2020</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">–</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">–</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">–</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">–</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Granted</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">4,900,000</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">0.77</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">4.93</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Outstanding, February 28, 2021</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">4,900,000</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">0.77</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">4.93</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">1,086,000</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="margin:0px">Exercisable, February 28, 2021</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">1,633,333</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">0.77</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">4.93</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">362,000</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr></table> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:4%;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">The fair value of each option granted was estimated on the date of grant using the Black-Scholes option pricing model with the following weighted average assumptions:</p></td></tr></table> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Six Months</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>Ended </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>February 28, </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>2021</strong></p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Six Months</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>Ended </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>February 29, </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>2020</strong></p></td> <td> <p style="margin:0px"> </p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Expected dividend yield</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">0</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px">%</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="margin:0px">Expected volatility</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">182</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px">%</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Expected life (in years)</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">5</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="margin:0px">Risk-free interest rate</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">0.42</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px">%</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr></table> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:4%;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">At February 28, 2021, there was $2,150,832 of unrecognized compensation costs related to non-vested stock-based compensation arrangements granted under the Plan. </p></td></tr></table></div>
</alid:StockOptionsTextBlock>
<alid:NonCashActivitiesDislosureTextBlock contextRef="From2020-09-01to2021-02-28">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>For the Six </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>Months Ended February 28, </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>2021</strong></p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>For the Six </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>Months Ended February 29, </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>2020</strong></p></td> <td> <p style="margin:0px"> </p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="margin:0px"><strong>Non-cash activities:</strong></p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Common stock issued pursuant to asset acquisitions</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">4,500,000</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="margin:0px">Debt settled with shares issuable </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">112,484</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Beneficial conversion feature</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">176,328</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">129,533</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="margin:0px">Relative fair value of warrants issued with convertible note</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">275,691</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">117,533</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Original debt discount against convertible notes</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">12,000</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="margin:0px">Net liabilities acquired in Medicolombias Acquisition</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(222,837</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Relative fair value of shares issued on modification of convertible notes </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">110,000</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr></table></div>
</alid:NonCashActivitiesDislosureTextBlock>
<alid:SegmentsDisclosureTextBlock contextRef="From2020-09-01to2021-02-28">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px">The Company has two operating segments including:</p></td></tr></table> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:4%;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="width:4%;vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">a) </p></td> <td style="vertical-align:top;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:justify;">Allied Columbia SAS, a Columbian based company through which the Company intends to commence commercial production in Colombia. (Allied Colombia)</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">b) </p></td> <td style="vertical-align:top;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:justify;">Allied Corp. which consists of the rest of the Company’s operations. (Allied)</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td colspan="2"> <p style="MARGIN: 0px; text-align:justify;">Factors used to identify the Company’s reportable segments include the organizational structure of the Company and the financial information available for evaluation by the chief operating decision-maker in making decisions about how to allocate resources and assess performance. The Company’s operating segments have been broken out based on similar economic and other qualitative criteria. The Company operates the Allied reporting segment in one geographical area (Canada), and the Allied Colombia reporting segment in one geographical area (Colombia).</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td colspan="2"> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td colspan="2"> <p style="MARGIN: 0px; text-align:justify;">Financial statement information by operating segment for the three months ended February 28, 2021 is presented below:</p></td></tr></table> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Allied</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>$</strong></p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Allied </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>Colombia</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>$</strong></p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Total</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>$</strong></p></td> <td> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Net sales</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">1,060</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">1,060</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="margin:0px">Net loss</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(2,186,773</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(512,663</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(2,699,436</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Accretion</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">138,178</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">138,178</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="margin:0px">Depreciation and amortization</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">196,341</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">196,341</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Total assets as of February 28, 2021</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">2,782,106</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">3,757,847</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">6,539,953</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr></table> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px">Financial statement information by operating segment for the six months ended February 28, 2021 is presented below:</p></td></tr></table> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Allied</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>$</strong></p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Medicolombia</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>$</strong></p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Total</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>$</strong></p></td> <td> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Net Sales</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">5,260</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">5,260</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="margin:0px">Net loss</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(3,055,772</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(839,526</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(3,895,298</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Accretion </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">193,661</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">193,661</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="margin:0px">Depreciation and amortization</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">366,021</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">366,021</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr></table> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:4%;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Financial statement information by operating segment for the three months ended February 29, 2020 is presented below:</p></td></tr></table> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Allied</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>$</strong></p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Medicolombia</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>$</strong></p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Total</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>$</strong></p></td> <td> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Net loss</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(997,484</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(38,785</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(1,036,269</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="margin:0px">Accretion </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">44,417</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">44,417</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Depreciation and amortization</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">33,980</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">33,980</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr></table> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:4%;"> <p style="margin:0px"> </p></td> <td style="vertical-align:top;"> <p style="margin:0px">Financial statement information by operating segment for the six months ended February 29, 2020 is presented below:</p></td></tr></table> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Allied</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>$</strong></p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Medicolombia</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>$</strong></p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Total</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>$</strong></p></td> <td> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Net loss</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(1,455,651</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(38,785</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(1,494,436</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="margin:0px">Accretion </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">44,417</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">44,417</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Depreciation and amortization</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">33,980</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">33,980</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr></table> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:4%;"> <p style="margin:0px"> </p></td> <td style="vertical-align:top;"> <p style="margin:0px">Geographic information for the six months ended and as at February 28, 2021 is presented below:</p></td></tr></table> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Revenues</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>$</strong></p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Total</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>Assets</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>$</strong></p></td> <td> <p style="margin:0px"> </p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Canada</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">5,260</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">2,782,106</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="margin:0px">Colombia</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">3,757,847</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Total</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">5,260</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">6,539,953</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr></table></div>
</alid:SegmentsDisclosureTextBlock>
<us-gaap:SubsequentEventsTextBlock contextRef="From2020-09-01to2021-02-28">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">a)</p></td> <td> <p style="MARGIN: 0px; text-align:justify;">On January 24, 2021, the Company entered into an acquisition agreement to acquire all common shares of Pacific Sun Fungi Inc. (“PSF”) for $85,500 in cash and 200,000 common shares of the Company. In March 2021, the Company issued a promissory note in the amount of $85,500 to the shareholders of PSF. As of April 14, 2021, the promissory note remains unpaid. The Company has not received any common shares of PSF. The transaction has not been closed. </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">b)</p></td> <td> <p style="MARGIN: 0px; text-align:justify;">On March 26, 2021, the Company issued a convertible note with a face value of $18,000 and warrants to purchase 18,000 shares of the Company’s common stock at $0.50 per share for one year. The note bears interest at 10% per annum and is due on demand on September 26, 2021.The note is convertible into shares of the Company’s common stock at any time prior to September 26, 2021 at a conversion price of $1.25 per share.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">c)</p></td> <td> <p style="MARGIN: 0px; text-align:justify;">On March 26, 2021, the Company issued a convertible note with a face value of $100,000 and warrants to purchase 100,000 shares of the Company’s common stock at $0.50 per share for one year. The note bears interest at 10% per annum and is due on demand on September 26, 2021. The note is convertible into shares of the Company’s common stock at any time prior to September 26, 2021 at a conversion price of $1.25 per share.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">d)</p></td> <td> <p style="MARGIN: 0px; text-align:justify;">On March 30, 2021, the Company entered into an asset purchase agreement (“APA”) to acquire two privileged licenses issued by the Nevada Department of Taxation purposed for the cultivation of cannabis (the “Licenses”). In consideration for the licenses, the Company agreed to pay $150,000, issue a $1,350,000 promissory note and assume certain liabilities.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">The promissory note bears interest at the Short Term Applicable Federal Rate of 0.11% per annum and shall be repaid through quarterly payments of a minimum of 50% of the net operating income received in connection with the Nevada cannabis operation associated with the acquired Licenses. All outstanding principal and accrued interest is due two years after issuance of the note.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">As of April 14, 2021, the Company has not issued any considerations under the APA. The Company has not received any assets outlined in the APA. The asset purchase has not been closed.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td></td> <td> <p style="MARGIN: 0px; text-align:justify;">Concurrent with the APA, the Company entered into a services agreement (the “Services Agreement”) and a land lease agreement (the “Lease Agreement”) with the seller of the Licenses. Pursuant to the Services agreement the seller of the licenses will provide consulting services to the Company in exchange for the reimbursement of expenses incurred. </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td colspan="2"> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td></td> <td> <p style="MARGIN: 0px; text-align:justify;">Pursuant to the Lease Agreement, the Company leased land in North Las Vegas to accommodate an approximately 9,000 square foot building to be used for the cultivation, marketing or sale of cannabis for a period of 25 years. Lease payments shall commence on the date which the first cannabis plant is planted, and monthly lease payments are as follows:</p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:8%;"> <p style="margin:0px"> </p></td> <td style="width:4%;vertical-align:top;"> <p style="margin:0px"><font style="font-family:Symbol">·</font></p></td> <td style="vertical-align:top;"> <p style="margin:0px 0px 0px 0cm">$1,500 per month for the first five years.</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td style="vertical-align:top;"> <p style="margin:0px"><font style="font-family:Symbol">·</font></p></td> <td style="vertical-align:top;"> <p style="margin:0px 0px 0px 0cm">$1,800 per month for years 6 to 10 of the lease.</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td style="vertical-align:top;"> <p style="margin:0px"><font style="font-family:Symbol">·</font></p></td> <td style="vertical-align:top;"> <p style="margin:0px 0px 0px 0cm">$2,025 per month for years 11 to 15 of the lease.</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td style="vertical-align:top;"> <p style="margin:0px"><font style="font-family:Symbol">·</font></p></td> <td style="vertical-align:top;"> <p style="margin:0px 0px 0px 0cm">$2,280 per month for years 16 to 20 of the lease.</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td style="vertical-align:top;"> <p style="margin:0px"><font style="font-family:Symbol">·</font></p></td> <td style="vertical-align:top;"> <p style="margin:0px 0px 0px 0cm">$2,565 per month for years 21 to 25 of the lease.</p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">In addition, for the term of the lease, the Company shall pay the landlord 50% of the net operating income derived from the cannabis cultivation operation located at the leased premises.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td style="width:4%;"> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td style="width:4%;vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">e) </p></td> <td style="vertical-align:top;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:justify;">Subsequent to February 28,, 2021, the Company received proceeds of $175,000 for the purchase of 350,000 common shares of the Company.</p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p></div>
</us-gaap:SubsequentEventsTextBlock>
<us-gaap:BasisOfPresentationAndSignificantAccountingPoliciesTextBlock contextRef="From2020-09-01to2021-02-28">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;">These unaudited condensed consolidated financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States of America (“US GAAP”), and are expressed in United States dollars. The Company’s fiscal year end is August 31.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;">These interim unaudited financial statements have been prepared in accordance with US GAAP for interim financial information and with the instructions to Securities and Exchange Commission (“SEC”) Form 10-Q. They do not include all of the information and footnotes required by US GAAP for complete financial statements. Therefore, these interim financial statements should be read in conjunction with the Company’s audited financial statements and notes thereto for the year ended August 31, 2020 included in the Company’s Annual Report on Form 10-K filed with the SEC.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;">The financial statements included herein are unaudited; however, they contain all normal recurring accruals and adjustments that, in the opinion of management, are necessary to present fairly the Company’s financial position at February 28, 2021, and the results of its operations for the three and six months ended February 28, 2021, and cash flows for the six months ended February 28, 2021. The results of operations for the period ended February 28, 2021 are not necessarily indicative of the results to be expected for future quarters or the full year.</p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p></div>
</us-gaap:BasisOfPresentationAndSignificantAccountingPoliciesTextBlock>
<us-gaap:ConsolidationPolicyTextBlock contextRef="From2020-09-01to2021-02-28">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><p style="font-size:10pt;font-family:times new roman;margin:0px">The consolidated financial statements include accounts of Allied Corp. and its majority owned subsidiaries. Subsidiaries are consolidated from the date of acquisition and control and continue to be consolidated until the date that such control ceases. Control is achieved when the Company is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect these returns through its power over the investee. All intercompany balances, income, expenses, and unrealized gains and losses resulting from intercompany transactions are eliminated on consolidation.</p></div>
</us-gaap:ConsolidationPolicyTextBlock>
<us-gaap:CashAndCashEquivalentsPolicyTextBlock contextRef="From2020-09-01to2021-02-28">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><p style="font-size:10pt;font-family:times new roman;margin:0px">Cash is comprised of cash on hand, cash held in trust accounts and demand deposits. Cash equivalents are short-term, highly liquid investments with maturities within three months when acquired. The Company did not have any cash equivalents as of February 28, 2021 and August 31, 2020.</p></div>
</us-gaap:CashAndCashEquivalentsPolicyTextBlock>
<us-gaap:PropertyPlantAndEquipmentPolicyTextBlock contextRef="From2020-09-01to2021-02-28">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">Property and equipment are stated at cost. The Company depreciates the cost of property, plant and equipment over their estimated useful lives at the following annual rates and methods:</p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:8%;"> <p style="margin:0px"> </p></td> <td style="width:30%;"> <p style="margin:0px">Farm facility and equipment</p></td> <td> <p style="margin:0px">1 - 10 years straight-line basis</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px">Office and computer equipment</p></td> <td> <p style="margin:0px">5 years straight-line basis</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px">Land equipment</p></td> <td> <p style="margin:0px">10 years straight-line basis</p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p></div>
</us-gaap:PropertyPlantAndEquipmentPolicyTextBlock>
<us-gaap:InventoryPolicyTextBlock contextRef="From2020-09-01to2021-02-28">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;">Inventory is comprised of raw materials, and work-in-progress. Cost includes expenditures directly related to the manufacturing process as well as suitable portions of related production overheads, based on normal operating capacity.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;">Inventory costs include pre-harvest costs. Pre-harvest costs include labor and direct materials to grow cannabis, which includes water, electricity, nutrients, integrated pest management, growing supplies and allocated overhead. As of February 28, 2021 and August 31, 2020, the Company does not have material harvested cannabis inventory. </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;">Inventory is stated at the lower of cost or net realizable value, determined using weighted average cost. Net realizable value is defined as the estimated selling price in the ordinary course of business, less reasonably predictable costs of completion, disposal and transportation. At the end of each reporting period, the Company performs an assessment of inventory and records write-downs for excess and obsolete inventories based on the Company’s estimated forecast of product demand, production requirements, market conditions, regulatory environment, and spoilage. Actual inventory losses may differ from management’s estimates and such differences could be material to the Company’s balance sheets, statements of net loss and comprehensive loss and statements of cash flows.</p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p></div>
</us-gaap:InventoryPolicyTextBlock>
<us-gaap:IntangibleAssetsFiniteLivedPolicy contextRef="From2020-09-01to2021-02-28">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;">At February 28, 2021 and August 31, 2020, intangible assets include licenses which are being amortized over their estimated useful lives of 10 years. The Company’s licenses are amortized over their economic or legal life on a straight-line basis, whichever is shorter. The licenses have been amortized from the date of acquisition.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;">The Company periodically evaluates the reasonableness of the useful lives of these assets. Once these assets are fully amortized, they are removed from the accounts. These assets are reviewed for impairment or obsolescence when events or changes in circumstances indicate that the carrying amount may not be recoverable. If impaired, intangible assets are written down to fair value based on discounted cash flows or other valuation techniques. The Company has no intangibles with indefinite lives.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;">For long-lived assets, impairment losses are only recorded if the asset’s carrying amount is not recoverable through its undiscounted, probability-weighted future cash flows. The Company measures the impairment loss based on the difference between the carrying amount and the estimated fair value. When an impairment exists, the related assets are written down to fair value.</p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p></div>
</us-gaap:IntangibleAssetsFiniteLivedPolicy>
<us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock contextRef="From2020-09-01to2021-02-28">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><p style="font-size:10pt;font-family:times new roman;margin:0px">In accordance with ASC 360, Property, Plant and Equipment, the Company tests long-lived assets or asset groups for recoverability when events or changes in circumstances indicate that their carrying amount may not be recoverable. Circumstances which could trigger a review include, but are not limited to: significant decreases in the market price of the asset; significant adverse changes in the business climate or legal factors; accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of the asset; current period cash flow or operating losses combined with a history of losses or a forecast of continuing losses associated with the use of the asset; and current expectation that the asset will more likely than not be sold or disposed significantly before the end of its estimated useful life. Recoverability is assessed based on the carrying amount of the asset and its fair value, which is generally determined based on the sum of the undiscounted cash flows expected to result from the use and the eventual disposal of the asset, as well as specific appraisal in certain instances. An impairment loss is recognized when the carrying amount is not recoverable and exceeds fair value.</p></div>
</us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock>
<us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock contextRef="From2020-09-01to2021-02-28">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;">Items included in these consolidated financial statements of each of the Company’s entities are measured using the currency of the primary economic environment in which the entities operate (the “functional currency”).</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;">Prior to September 10, 2019, the Company’s functional currency was the Canadian dollar. Translation gains and losses from the application of the U.S. dollar as the reporting currency during the period that the Canadian dollar was the functional currency are included as part of cumulative currency translation adjustment, which is reported as a component of shareholders’ equity under accumulated other comprehensive loss.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;">The Company re-assessed its functional currency and determined as at September 10, 2019, its functional currency changed from the Canadian dollar to the U.S. dollar based on management’s analysis of changes in our organization. The change in functional currency was accounted for prospectively from September 10, 2019 and prior period financial statements were not restated for the change in functional currency.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;">For periods commencing September 10, 2019, monetary assets and liabilities denominated in foreign currencies are translated into U.S. dollars using exchange rates in effect at the balance sheet date. Opening balances related to non-monetary assets and liabilities are based on prior period translated amounts, and non-monetary assets and non-monetary liabilities incurred after September 10, 2019 are translated at the approximate exchange rate prevailing at the date of the transaction. Revenue and expense transactions are translated at the approximate exchange rate in effect at the time of the transactions. Foreign exchange gains and losses are included in the statement of operations and comprehensive loss as foreign exchange gains.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;">The Company assessed the functional currency for Allied Colombia, a wholly-owned subsidiary acquired by the Company on February 18, 2020 to be the Colombian peso. </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;">The functional currency for Tactical Relief LLC is U.S. dollar.</p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p></div>
</us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock>
<alid:ShareIssuanceCostsPolicyTextBlock contextRef="From2020-09-01to2021-02-28">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><p style="font-size:10pt;font-family:times new roman;margin:0px">Costs directly attributable to the raising of capital are charged against the related share capital. Costs related to shares not yet issued are recorded as deferred share issuance costs. These costs are deferred until the issuance of the shares to which the costs relate, at which time the costs will be charged against the related share capital or charged to operations if the shares are not issued.</p></div>
</alid:ShareIssuanceCostsPolicyTextBlock>
<us-gaap:ResearchAndDevelopmentExpensePolicy contextRef="From2020-09-01to2021-02-28">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><p style="font-size:10pt;font-family:times new roman;margin:0px">Research and development costs are expensed as incurred.</p></div>
</us-gaap:ResearchAndDevelopmentExpensePolicy>
<us-gaap:RevenueRecognitionPolicyTextBlock contextRef="From2020-09-01to2021-02-28">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;">The Company’s revenue is comprised of sales of cannabis products.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;">The Company’s revenue-generating activities have a single performance obligation and revenue is recognized at the point in time when control of the product transfers and the Company’s obligations have been fulfilled. This generally occurs when the product is shipped or delivered to the customer, depending upon the method of distribution and shipping terms set forth in the customer contract. Revenue is measured as the amount of consideration the Company expects to receive in exchange for the sale of the Company’s product. Certain of the Company’s customer contracts may provide the customer with a right of return. In certain circumstances the Company may also provide a retrospective price adjustment to a customer. These items give rise to variable consideration, which is recognized as a reduction of the transaction price based upon the expected amounts of the product returns and price adjustments at the time revenue for the corresponding product sale is recognized. The determination of the reduction of the transaction price for variable consideration requires that the Company make certain estimates and assumptions that affect the timing and amounts of revenue recognized.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;">Sales of products are for cash or otherwise agreed-upon credit terms. The Company’s payment terms vary by location and customer; however, the time period between when revenue is recognized and when payment is due is not significant. The Company estimates and reserves for its bad debt exposure based on its experience with past due accounts and collectability, write-off history, the aging of accounts receivable and an analysis of customer data.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;">For the six months ended February 28, 2021, the Company generated sales of $5,260.</p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p></div>
</us-gaap:RevenueRecognitionPolicyTextBlock>
<us-gaap:EarningsPerSharePolicyTextBlock contextRef="From2020-09-01to2021-02-28">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;">Net income (loss) per share is calculated in accordance with ASC 260, <em>Earnings per Share</em>. The weighted-average number of common shares outstanding during each period is used to compute basic earning or loss per share. Diluted earnings or loss per share is computed using the weighted average number of shares and diluted potential common shares outstanding to the extent the effect would not be antidilutive. Dilutive potential common shares are additional common shares assumed to be exercised.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;">Basic net income (loss) per common share is based on the weighted average number of shares of common stock outstanding.</p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p></div>
</us-gaap:EarningsPerSharePolicyTextBlock>
<us-gaap:IncomeTaxPolicyTextBlock contextRef="From2020-09-01to2021-02-28">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><p style="font-size:10pt;font-family:times new roman;margin:0px">The Company accounts for income taxes under ASC 740, <em>Income Taxes</em>. Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under ASC 740, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations.</p></div>
</us-gaap:IncomeTaxPolicyTextBlock>
<alid:RelatedPartyTransactionPolicyTextBlock contextRef="From2020-09-01to2021-02-28">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><p style="font-size:10pt;font-family:times new roman;margin:0px">Related parties are any entities or individuals that, through employment, ownership or other means, possess the ability to direct or cause the direction of the management and policies of the Company. The Company discloses related party transactions that are outside of normal compensatory agreements, such as salaries. Related party transactions are measured at the exchange amounts.</p></div>
</alid:RelatedPartyTransactionPolicyTextBlock>
<us-gaap:UseOfEstimates contextRef="From2020-09-01to2021-02-28">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;">The preparation of the financial statements in conformity with US GAAP requires management to make judgments, estimates and assumptions that affect the reported amounts in the financial statements and accompanying notes. Although management uses historical experience and its best knowledge of the amount, events or actions to for the basis for judgments and estimates, actual results may differ from these estimates.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;">The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and further periods if the review affects both current and future periods.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;">Significant estimates and assumptions included in these financial statements relate to the valuation assumptions related to the estimated useful lives and recoverability of long-lived assets, stock-based compensation, and deferred income tax assets and liabilities. Judgments are required in the assessment of the Company’s ability to continue to as going concern as described in Note 1.</p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p></div>
</us-gaap:UseOfEstimates>
<us-gaap:FairValueOfFinancialInstrumentsPolicy contextRef="From2020-09-01to2021-02-28">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">ASC 825, <em>Financial Instruments</em>, requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 825 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 825 prioritizes the inputs into three levels that may be used to measure fair value:</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"><u>Level 1</u></p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"><u>Level 2</u></p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">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.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"><u>Level 3</u></p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">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.</p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">For certain of the Company’s financial instruments, including accounts payable, due from related parties, notes and loans payable, the carrying amounts approximate their fair values due to the short maturities.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">The Company does not have any assets or liabilities measured at fair value on a recurring basis presented on the Company’s balance sheet as of February 28, 2021 and August 31, 2020 other than cash.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td> <td> <p style="MARGIN: 0px; text-align:justify;">Financial instruments that potentially subject the Company to a concentration of credit risk consist primarily of cash. The Company limits its exposure to credit loss by placing its cash with high credit quality financial institutions.</p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p></div>
</us-gaap:FairValueOfFinancialInstrumentsPolicy>
<alid:LeasesPolicyTextBlock contextRef="From2020-09-01to2021-02-28">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;">In February 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2016-02, “Leases (Topic 842)” (“ASU 2016-02”), which requires lessees to put most leases on their balance sheets but recognize the expenses on their income statements in a manner similar to current practice. The standard states that a lessee would recognize a lease liability for the obligation to make lease payments and a right-to-use asset for the right to use the underlying asset for the lease term. The standard is effective for fiscal years and interim periods within those fiscal years beginning after December 15, 2018. The Company adopted ASU 2016-02 on September 1, 2019, using the transition relief to the modified retrospective approach, presenting prior year information based on the previous standard. The Company did not have any leases until the acquisition of its wholly owned subsidiary, Allied Colombia S.A.S. on February 18, 2020.</p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;">The Company determines if an arrangement contains a lease in whole or in part at the inception of the contract. Right-of-use (“ROU”) assets represent the Company’s right to use an underlying asset for the lease term while lease liabilities represent our obligation to make lease payments arising from the lease. All leases with terms greater than twelve months result in the recognition of a ROU asset and a liability at the lease commencement date based on the present value of the lease payments over the lease term. Unless a lease provides all of the information required to determine the implicit interest rate, the Company uses its incremental borrowing rate based on the information available at the commencement date in determining the present value of the lease payments. The Company uses the implicit interest rate in the lease when readily determinable. </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;"> </p></td></tr> <tr style="height:15px"> <td> <p style="MARGIN: 0px; text-align:justify;">Our lease terms include all non-cancelable periods and may include options to extend (or to not terminate) the lease when it is reasonably certain that we will exercise that option. Leases with terms of twelve months or less at the commencement date are expensed on a straight-line basis over the lease term and do not result in the recognition of an asset or liability. See Note 7 – Leases.</p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p></div>
</alid:LeasesPolicyTextBlock>
<alid:ReclassificationspolicyTextBlock contextRef="From2020-09-01to2021-02-28">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><p style="font-size:10pt;font-family:times new roman;margin:0px">Certain reclassifications have been made to conform the prior period’s consolidated financial statements and notes to the current period’s presentation.</p></div>
</alid:ReclassificationspolicyTextBlock>
<us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="From2020-09-01to2021-02-28">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><p style="font-size:10pt;font-family:times new roman;margin:0px">The Company does not expect that recent accounting pronouncements or changes in accounting pronouncements during the six months ended February 28, 2021, are of significance or potential significance to the Company.</p></div>
</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>
<us-gaap:ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock contextRef="From2020-09-01to2021-02-28">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="width:30%;"> <p style="margin:0px">Farm facility and equipment</p></td> <td> <p style="margin:0px">1 - 10 years straight-line basis</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">Office and computer equipment</p></td> <td> <p style="margin:0px">5 years straight-line basis</p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px">Land equipment</p></td> <td> <p style="margin:0px">10 years straight-line basis</p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p></div>
</us-gaap:ScheduleOfPublicUtilityPropertyPlantAndEquipmentTextBlock>
<us-gaap:ScheduleOfInventoryCurrentTableTextBlock contextRef="From2020-09-01to2021-02-28">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="text-align:center;margin:0px"><strong>February 28, </strong></p> <p style="text-align:center;margin:0px"><strong>2021</strong></p></td> <td> <p style="text-align:center;margin:0px"> </p></td> <td> <p style="text-align:center;margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="text-align:center;margin:0px"><strong>August 31, </strong></p> <p style="text-align:center;margin:0px"><strong>2020</strong></p></td> <td> <p style="margin:0px"> </p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Raw materials</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="width:9%;vertical-align:bottom;"> <p style="text-align:right;margin:0px 0px 0px 0cm">27,680</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="width:9%;vertical-align:bottom;"> <p style="text-align:right;margin:0px 0px 0px 0cm">52,585</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="margin:0px">Work in progress</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="text-align:right;margin:0px 0px 0px 0cm">76,292</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="text-align:right;margin:0px 0px 0px 0cm">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Total inventory</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;"> <p style="text-align:right;margin:0px 0px 0px 0cm">103,972</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;"> <p style="text-align:right;margin:0px 0px 0px 0cm">52,585</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p></div>
</us-gaap:ScheduleOfInventoryCurrentTableTextBlock>
<us-gaap:ScheduleOfInvestmentsInAndAdvancesToAffiliatesScheduleOfInvestmentsTableTextBlock contextRef="From2020-09-01to2021-02-28">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>February 28, </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>2021</strong></p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>August 31, </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>2020</strong></p></td> <td> <p style="margin:0px"> </p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">a) Towards the purchase of prefabricated buildings</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">2,585,540</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">2,600,720</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="margin:0px">b) Refundable deposits towards future land acquisitions </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">174,030</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">c) Vitalis equipment deposit</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">233,496</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">233,496</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="margin:0px">Other</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">10,250</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Total deposits and advances</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">2,829,286</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">3,008,246</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p></div>
</us-gaap:ScheduleOfInvestmentsInAndAdvancesToAffiliatesScheduleOfInvestmentsTableTextBlock>
<alid:ScheduleOfPropertyPlantAndEquipmentTableTextBlock contextRef="From2020-09-01to2021-02-28">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Construction </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>in process</strong></p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Farm </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>facility and </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>equipment </strong></p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Office and </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>computer </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>equipment</strong></p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Land </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>equipment</strong></p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Total</strong></p></td> <td> <p style="margin:0px"> </p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;"><strong>Cost</strong></p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">August 31, 2020</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">136,114</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">79,956</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">3,161</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">6,000</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">225,231</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Additions</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">14,303</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">11,118</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">7,788</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">33,209</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Transfer</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(144,735</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">144,735</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Foreign exchange</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">4,523</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">5,730</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">134</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">196</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">10,583</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">November 30, 2020</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">10,205</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">241,539</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">11,083</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">6,196</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">269,023</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px"><strong>Accumulated depreciation</strong></p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">August 31, 2020</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">2,211</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">2,211</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Additions</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">33,309</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">1,330</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">516</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">35,155</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Foreign exchange</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">2,735</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">6</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">2</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">2,743</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">November 30, 2020</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">38,255</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">1,336</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">518</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">40,109</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;"><strong>Net book value</strong></p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">August 31, 2020</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">136,114</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">77,745</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">3,161</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">6,000</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">223,020</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">November 30, 2020</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">10,205</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">203,284</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">9,747</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">5,678</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">228,914</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p></div>
</alid:ScheduleOfPropertyPlantAndEquipmentTableTextBlock>
<us-gaap:ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock contextRef="From2020-09-01to2021-02-28">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:6%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Cost </strong><strong><strong>$</strong></strong></p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:6%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Foreign exchange</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>$</strong></p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:6%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Accumulated amortization </strong><strong><strong>$</strong></strong></p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:6%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Impairment </strong><strong><strong>$</strong></strong></p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:6%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>February 28, 2021 </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>Net carrying value </strong><strong><strong>$</strong></strong></p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:6%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>August 31, 2020 </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>Net carrying value </strong><strong><strong>$</strong></strong></p></td> <td> <p style="margin:0px"> </p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:6%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:6%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:6%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:6%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:6%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:6%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Cannabis licenses </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:6%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">5,435,334</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:6%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(408,526</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:6%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(794,724</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:6%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(1,113,972</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:6%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">3,118,112</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:6%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">3,300,000</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:6%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">5,435,334</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:6%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(408,526</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:6%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(794,724</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:6%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(1,113,972</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:6%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">3,118,112</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:6%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">3,300,000</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p></div>
</us-gaap:ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock>
<alid:ScheduleOfComponentsOfLeaseExpensesTableTextBlock contextRef="From2020-09-01to2021-02-28">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="margin:0px">Operating lease cost:</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Amortization of right-of-use assets</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">4,543</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="margin:0px">Interest on lease liabilities</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">12,413</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="margin:0px">Total operating lease cost</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">16,956</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p></div>
</alid:ScheduleOfComponentsOfLeaseExpensesTableTextBlock>
<alid:ScheduleOfSupplementalCashFlowAndOtherInformationRelatedToLeasesTableTextBlock contextRef="From2020-09-01to2021-02-28">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Lease payments</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">16,315</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p></div>
</alid:ScheduleOfSupplementalCashFlowAndOtherInformationRelatedToLeasesTableTextBlock>
<alid:ScheduleOfSupplementalBalanceSheetInformationRelatedToLeasesTableTextBlock contextRef="From2020-09-01to2021-02-28">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="margin:0px">Cost</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">387,573</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Accumulated amortization</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(9,627</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="margin:0px">Lease termination</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(299,089</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Foreign exchange</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(5,099</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Net carrying value at February 28, 2021</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">73,758</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p></div>
</alid:ScheduleOfSupplementalBalanceSheetInformationRelatedToLeasesTableTextBlock>
<us-gaap:ScheduleOfFutureMinimumLeasePaymentsForCapitalLeasesTableTextBlock contextRef="From2020-09-01to2021-02-28">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">2021</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">7,457</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="margin:0px">2022</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">14,915</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">2023</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">14,915</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="margin:0px">2024</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">14,915</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Thereafter</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">83,272</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Total minimum lease payments</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">135,474</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Less: amount of lease payments representing effects of discounting</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(61,716</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Present value of future minimum lease payments</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">73,758</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Less: current obligations under leases</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(4,127</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Lease liabilities, net of current portion</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">69,631</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p></div>
</us-gaap:ScheduleOfFutureMinimumLeasePaymentsForCapitalLeasesTableTextBlock>
<alid:ScheduleOfRelatedPartyCompensationCostsTableTextBlock contextRef="From2020-09-01to2021-02-28">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>February 28, </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>2021</strong></p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:justify;"><strong>        August 31, </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>2020</strong></p></td> <td> <p style="margin:0px"> </p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Consulting fees and benefits </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">221,213</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">310,220</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr></table></div>
</alid:ScheduleOfRelatedPartyCompensationCostsTableTextBlock>
<us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock contextRef="From2020-09-01to2021-02-28">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>February 28,</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>2021</strong></p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>August 31, </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>2020</strong></p></td> <td> <p style="margin:0px"> </p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">CEO and Director</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(46,525</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(12,588</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="margin:0px">COO and Director</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(86,273</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(42,059</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">An entity controlled by the CFO</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(13,327</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(10,797</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="margin:0px">An entity controlled by a director</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(5,142</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(146,125</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(70,586</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p></div>
</us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock>
<us-gaap:ScheduleOfComprehensiveIncomeLossTableTextBlock contextRef="From2020-09-01to2021-02-28">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>February 28, </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>2021</strong></p></td> <td> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:justify;">Balance in Canadian dollars:</p></td> <td> <p style="margin:0px"> </p></td> <td colspan="2" style="width:9%;"></td> <td> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Cash and cash equivalents</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Accounts payable</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(393,478</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Net exposure</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(393,478</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Balance in US dollars:</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(308,810</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p> <p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>February 28, </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>2021</strong></p></td> <td> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Balance in Colombian Pesos dollars:</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Cash and cash equivalents</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">51,687,241</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Accounts payable</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(5,356,061,524</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Net exposure</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(5,304,374,282</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="MARGIN: 0px; text-align:justify;">Balance in US dollars:</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">$</p></td> <td style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(740,719</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p></div>
</us-gaap:ScheduleOfComprehensiveIncomeLossTableTextBlock>
<alid:ScheduleOfSharePurchaseWarrants contextRef="From2020-09-01to2021-02-28">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Number of </strong><strong><strong>warrants</strong></strong></p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Weighted </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>average </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>exercise </strong></p> <p style="MARGIN: 0px; text-align:center;">price <br />$</p></td> <td> <p style="margin:0px"> </p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Balance, August 31, 2020</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">560,000</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">1.25</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="margin:0px">Issued</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">469,513</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">1.25</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Expired</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(240,000</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">1.25</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="margin:0px">Balance, February 28, 2021</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">789,513</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 3px double;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">1.25</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p></div>
</alid:ScheduleOfSharePurchaseWarrants>
<us-gaap:ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock contextRef="From2020-09-01to2021-02-28">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:right;"><strong>Number of warrants</strong></p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Exercise </strong><strong><strong>price </strong><strong>$</strong></strong></p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;"> <p style="margin:0px"><strong>Expiry date</strong></p></td> <td> <p style="margin:0px"> </p></td></tr> <tr style="height:15px"> <td colspan="2"> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td colspan="2"> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:25%;"> <p style="MARGIN: 0px; text-align:right;">320,000</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">1.25</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td> <p style="margin:0px">October 31 2021</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="margin:0px"> </p></td> <td> <p style="MARGIN: 0px; text-align:right;">130,673</p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">1.25</p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px">September 29, 2022</p></td> <td> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td> <p style="margin:0px"> </p></td> <td> <p style="MARGIN: 0px; text-align:right;">30,090</p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">1.25</p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px">October 16, 2022</p></td> <td> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="margin:0px"> </p></td> <td> <p style="MARGIN: 0px; text-align:right;">68,750</p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">1.25</p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px">November 11, 2020</p></td> <td> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="BORDER-BOTTOM: 1px solid;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;"> <p style="MARGIN: 0px; text-align:right;">240,000</p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">1.25</p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;"> <p style="margin:0px">November 27, 2020</p></td> <td> <p style="margin:0px"> </p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p></div>
</us-gaap:ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock>
<us-gaap:ScheduleOfAssumptionsUsedTableTextBlock contextRef="From2020-09-01to2021-02-28">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Six Months</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>Ended </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>February 28, </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>2021</strong></p></td> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Six Months</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>Ended </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>February 29, </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>2020</strong></p></td> <td> <p style="margin:0px"> </p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Expected dividend yield</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">0</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">%</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="margin:0px">Expected volatility</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">182</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">%</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Expected life (in years)</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">5</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="margin:0px">Risk-free interest rate</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">0.42</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">%</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p></div>
</us-gaap:ScheduleOfAssumptionsUsedTableTextBlock>
<us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock contextRef="From2020-09-01to2021-02-28">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Number of </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>Options</strong></p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Weighted </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>Average </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>Exercise </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>Price</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>$</strong></p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Weighted </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>Average</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong> Remaining </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>Contractual </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>Term</strong></p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Aggregate </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>Intrinsic </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>Value </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>$</strong></p></td> <td> <p style="margin:0px"> </p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Balance, August 31, 2020</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">–</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">–</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">–</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">–</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Granted</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">4,900,000</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">0.77</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">4.93</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Outstanding, February 28, 2021</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">4,900,000</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">0.77</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">4.93</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">1,086,000</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="margin:0px">Exercisable, February 28, 2021</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">1,633,333</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">0.77</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">4.93</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">362,000</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"></p></div>
</us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock>
<alid:ScheduleOfNonCashActivitiesTextBlock contextRef="From2020-09-01to2021-02-28">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>For the Six </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>Months Ended February 28, </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>2021</strong></p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>For the Six </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>Months Ended February 29, </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>2020</strong></p></td> <td> <p style="margin:0px"> </p></td></tr> <tr style="height:15px"> <td style="vertical-align:top;"> <p style="margin:0px"><strong>Non-cash activities:</strong></p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Common stock issued pursuant to asset acquisitions</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">4,500,000</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="margin:0px">Debt settled with shares issuable </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">112,484</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Beneficial conversion feature</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">176,328</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">129,533</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="margin:0px">Relative fair value of warrants issued with convertible note</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">275,691</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">117,533</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Original debt discount against convertible notes</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">12,000</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="margin:0px">Net liabilities acquired in Medicolombias Acquisition</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">(222,837</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px 0px 0px 0cm">)</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Relative fair value of shares issued on modification of convertible notes </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">110,000</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr></table></div>
</alid:ScheduleOfNonCashActivitiesTextBlock>
<us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock contextRef="From2020-09-01to2021-02-28">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Allied</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>$</strong></p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Allied </strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>Colombia</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>$</strong></p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Total</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>$</strong></p></td> <td> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Net sales</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">1,060</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">1,060</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="margin:0px">Net loss</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">(2,186,773</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px">)</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">(512,663</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px">)</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">(2,699,436</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px">)</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Accretion</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">138,178</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">138,178</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="margin:0px">Depreciation and amortization</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">196,341</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">196,341</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Total assets as of February 28, 2021</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">2,782,106</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">3,757,847</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">6,539,953</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Allied</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>$</strong></p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Medicolombia</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>$</strong></p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Total</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>$</strong></p></td> <td> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Net Sales</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">5,260</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">5,260</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="margin:0px">Net loss</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">(3,055,772</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px">)</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">(839,526</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px">)</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">(3,895,298</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px">)</p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Accretion </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">193,661</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">193,661</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="margin:0px">Depreciation and amortization</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">366,021</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">366,021</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Allied</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>$</strong></p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Medicolombia</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>$</strong></p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Total</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>$</strong></p></td> <td> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Net loss</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">(997,484</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px">)</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">(38,785</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px">)</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">(1,036,269</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px">)</p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="margin:0px">Accretion </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">44,417</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">44,417</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Depreciation and amortization</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">33,980</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">33,980</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"> </p> <table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Allied</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>$</strong></p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Medicolombia</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>$</strong></p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Total</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>$</strong></p></td> <td> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Net loss</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">(1,455,651</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px">)</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">(38,785</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px">)</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">(1,494,436</p></td> <td style="width:1%;vertical-align:bottom;"> <p style="margin:0px">)</p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="margin:0px">Accretion </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">44,417</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">44,417</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Depreciation and amortization</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">33,980</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px; text-align:right;">33,980</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr></table> <p style="font-size:10pt;font-family:times new roman;margin:0px"> </p> <p style="font-size:10pt;font-family:times new roman;margin:0px"> </p> <p style="font-size:10pt;font-family:times new roman;margin:0px"> </p></div>
</us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock>
<alid:ScheduleOfGeographicInformationTableTextBlock contextRef="From2020-09-01to2021-02-28">
<div style="TEXT-ALIGN: justify; FONT: 10pt TIMES NEW ROMAN"><table style="border-spacing:0;font-size:10pt;width:100%" cellpadding="0"> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Revenues</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>$</strong></p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td> <p style="MARGIN: 0px; text-align:center;"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;" colspan="2"> <p style="MARGIN: 0px; text-align:center;"><strong>Total</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>Assets</strong></p> <p style="MARGIN: 0px; text-align:center;"><strong>$</strong></p></td> <td> <p style="margin:0px"> </p></td></tr> <tr style="height:15px"> <td> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td colspan="2" style="width:9%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Canada</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">5,260</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">2,782,106</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#ffffff"> <td style="vertical-align:top;"> <p style="margin:0px">Colombia</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">-</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">3,757,847</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr> <tr style="height:15px;background-color:#cceeff"> <td style="vertical-align:top;"> <p style="margin:0px">Total</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">5,260</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:1%;"> <p style="margin:0px"> </p></td> <td style="BORDER-BOTTOM: 1px solid;width:9%;vertical-align:bottom;"> <p style="MARGIN: 0px 0px 0px 0cm; text-align:right;">6,539,953</p></td> <td style="width:1%;"> <p style="margin:0px"> </p></td></tr></table></div>
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<alid:DescriptionOfDeliveredAsPartsOfTheTransaction contextRef="From2019-09-01to2019-09-10_alid_ReorganizationAgreementMember_alid_PacificCapitalInvestmentGroupIncMember"> Representing approximately 65.42% of the outstanding equity of Allied Corp. to SECFAC Exchange Corp. </alid:DescriptionOfDeliveredAsPartsOfTheTransaction>
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<us-gaap:OperatingLeasesFutureMinimumPaymentsDue contextRef="AsOf2021-02-28" unitRef="USD" decimals="0"> 7457 </us-gaap:OperatingLeasesFutureMinimumPaymentsDue>
<us-gaap:OperatingLeasesFutureMinimumPaymentsDueInTwoYears contextRef="AsOf2021-02-28" unitRef="USD" decimals="0"> 14915 </us-gaap:OperatingLeasesFutureMinimumPaymentsDueInTwoYears>
<us-gaap:OperatingLeasesFutureMinimumPaymentsDueInThreeYears contextRef="AsOf2021-02-28" unitRef="USD" decimals="0"> 14915 </us-gaap:OperatingLeasesFutureMinimumPaymentsDueInThreeYears>
<us-gaap:OperatingLeasesFutureMinimumPaymentsDueInFourYears contextRef="AsOf2021-02-28" unitRef="USD" decimals="0"> 14915 </us-gaap:OperatingLeasesFutureMinimumPaymentsDueInFourYears>
<us-gaap:OperatingLeasesFutureMinimumPaymentsDueThereafter contextRef="AsOf2021-02-28" unitRef="USD" decimals="0"> 83272 </us-gaap:OperatingLeasesFutureMinimumPaymentsDueThereafter>
<alid:TotalMinimumLeasePayments contextRef="AsOf2021-02-28" unitRef="USD" decimals="0"> 135474 </alid:TotalMinimumLeasePayments>
<alid:LessAmountOfLeasePaymentsRepresentingEffectsOfDiscounting contextRef="AsOf2021-02-28" unitRef="USD" decimals="0"> -61716 </alid:LessAmountOfLeasePaymentsRepresentingEffectsOfDiscounting>
<alid:PresentValueOfFutureMinimumLeasePayments contextRef="AsOf2021-02-28" unitRef="USD" decimals="0"> 73758 </alid:PresentValueOfFutureMinimumLeasePayments>
<alid:LessCurrentObligationsUnderLeases contextRef="AsOf2021-02-28" unitRef="USD" decimals="0"> -4127 </alid:LessCurrentObligationsUnderLeases>
<us-gaap:LongTermDebtAndCapitalLeaseObligationsCurrent contextRef="AsOf2021-02-28" unitRef="USD" decimals="0"> 69631 </us-gaap:LongTermDebtAndCapitalLeaseObligationsCurrent>
<us-gaap:OperatingLeaseLiability contextRef="AsOf2021-02-28" unitRef="USD" decimals="0"> 82398 </us-gaap:OperatingLeaseLiability>
<us-gaap:PurchaseOptionsLand contextRef="AsOf2021-02-28" unitRef="USD" decimals="0"> 920000 </us-gaap:PurchaseOptionsLand>
<us-gaap:DebtInstrumentPeriodicPayment contextRef="From2020-09-01to2021-02-28" unitRef="USD" decimals="0"> 4501 </us-gaap:DebtInstrumentPeriodicPayment>
<us-gaap:LeaseExpirationDate1 contextRef="From2020-09-01to2021-02-28"> 3030-05-31 </us-gaap:LeaseExpirationDate1>
<alid:LeaseTerm contextRef="From2020-09-01to2021-02-28"> P10Y </alid:LeaseTerm>
<us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent contextRef="AsOf2021-02-28" unitRef="Pure" decimals="INF"> 0.15 </us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent>
<us-gaap:GainLossOnTerminationOfLease contextRef="From2020-09-01to2021-02-28" unitRef="USD" decimals="0"> 65565 </us-gaap:GainLossOnTerminationOfLease>
<alid:WeightedAverageRemainingOperatingLeaseTerm contextRef="From2020-09-01to2021-02-28"> P9Y </alid:WeightedAverageRemainingOperatingLeaseTerm>
<alid:InitialyPaymentForBuilding contextRef="AsOf2020-05-29" unitRef="USD" decimals="0"> 71023 </alid:InitialyPaymentForBuilding>
<alid:MonthlyInterestPayments contextRef="From2020-06-01to2020-06-20" unitRef="USD" decimals="0"> 37613 </alid:MonthlyInterestPayments>
<us-gaap:DebtInstrumentPeriodicPaymentPrincipal contextRef="From2020-11-01to2020-11-20" unitRef="USD" decimals="0"> 1253772 </us-gaap:DebtInstrumentPeriodicPaymentPrincipal>
<us-gaap:PaymentsToAcquireBusinessesGross contextRef="From2020-09-01to2021-02-28_alid_JuneTwoThousandTwentyMember" unitRef="USD" decimals="0"> 1253772 </us-gaap:PaymentsToAcquireBusinessesGross>
<us-gaap:DebtInstrumentFairValue contextRef="AsOf2021-02-28" unitRef="USD" decimals="0"> 470467 </us-gaap:DebtInstrumentFairValue>
<us-gaap:DebtInstrumentFairValue contextRef="AsOf2020-12-02" unitRef="USD" decimals="0"> 457436 </us-gaap:DebtInstrumentFairValue>
<alid:FairValueOfWarrants contextRef="AsOf2020-12-02" unitRef="USD" decimals="0"> 142436 </alid:FairValueOfWarrants>
<us-gaap:DebtInstrumentFairValue contextRef="AsOf2020-11-11" unitRef="USD" decimals="0"> 48258 </us-gaap:DebtInstrumentFairValue>
<us-gaap:DebtInstrumentFairValue contextRef="AsOf2020-10-26" unitRef="USD" decimals="0"> 20176 </us-gaap:DebtInstrumentFairValue>
<us-gaap:DebtInstrumentFairValue contextRef="AsOf2020-09-29" unitRef="USD" decimals="0"> 85330 </us-gaap:DebtInstrumentFairValue>
<alid:FairValueOfWarrants contextRef="AsOf2021-02-28" unitRef="USD" decimals="0"> 117533 </alid:FairValueOfWarrants>
<alid:FairValueOfWarrants contextRef="AsOf2020-11-11" unitRef="USD" decimals="0"> 37679 </alid:FairValueOfWarrants>
<alid:FairValueOfWarrants contextRef="AsOf2020-10-26" unitRef="USD" decimals="0"> 17437 </alid:FairValueOfWarrants>
<alid:FairValueOfWarrants contextRef="AsOf2020-09-29" unitRef="USD" decimals="0"> 78011 </alid:FairValueOfWarrants>
<us-gaap:DebtInstrumentConvertibleConversionPrice1 contextRef="AsOf2021-02-28" unitRef="USDPShares" decimals="2"> 0.98 </us-gaap:DebtInstrumentConvertibleConversionPrice1>
<us-gaap:DebtInstrumentMaturityDate contextRef="From2020-11-06to2020-12-02_alid_SixConvertibleNotesMember"> 2021-04-23 </us-gaap:DebtInstrumentMaturityDate>
<us-gaap:ConvertibleNotesPayable contextRef="AsOf2020-12-02_alid_SixConvertibleNotesMember" unitRef="USD" decimals="0"> 600000 </us-gaap:ConvertibleNotesPayable>
<us-gaap:InterestPayableCurrent contextRef="AsOf2021-02-28_alid_SixConvertibleNotesMember" unitRef="USD" decimals="0"> 14466 </us-gaap:InterestPayableCurrent>
<us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="AsOf2020-12-02_alid_SixConvertibleNotesMember" unitRef="USDPShares" decimals="2"> 1.25 </us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
<us-gaap:DebtInstrumentConvertibleConversionPrice1 contextRef="AsOf2020-12-02_alid_SixConvertibleNotesMember" unitRef="USDPShares" decimals="2"> 1.25 </us-gaap:DebtInstrumentConvertibleConversionPrice1>
<us-gaap:DebtInstrumentInterestRateEffectivePercentage contextRef="AsOf2020-12-02_alid_SixConvertibleNotesMember" unitRef="Pure" decimals="INF"> 0.1 </us-gaap:DebtInstrumentInterestRateEffectivePercentage>
<us-gaap:DebtInstrumentTerm contextRef="From2020-11-06to2020-12-02_alid_SixConvertibleNotesMember"> P2Y </us-gaap:DebtInstrumentTerm>
<us-gaap:DebtInstrumentConvertibleConversionPrice1 contextRef="AsOf2020-11-11" unitRef="USDPShares" decimals="2"> 0.70 </us-gaap:DebtInstrumentConvertibleConversionPrice1>
<us-gaap:DebtInstrumentConvertibleConversionPrice1 contextRef="AsOf2020-10-26" unitRef="USDPShares" decimals="2"> 0.65 </us-gaap:DebtInstrumentConvertibleConversionPrice1>
<us-gaap:DebtInstrumentConvertibleConversionPrice1 contextRef="AsOf2020-09-29" unitRef="USDPShares" decimals="2"> 0.65 </us-gaap:DebtInstrumentConvertibleConversionPrice1>
<us-gaap:DebtInstrumentConvertibleBeneficialConversionFeature contextRef="From2020-09-01to2021-02-28" unitRef="USD" decimals="0"> 115383 </us-gaap:DebtInstrumentConvertibleBeneficialConversionFeature>
<us-gaap:DebtInstrumentConvertibleBeneficialConversionFeature contextRef="From2020-09-01to2020-09-29" unitRef="USD" decimals="0"> 85330 </us-gaap:DebtInstrumentConvertibleBeneficialConversionFeature>
<alid:SharesIssuable contextRef="AsOf2021-02-28" unitRef="Shares" decimals="0"> 16000 </alid:SharesIssuable>
<alid:PurchaseAdditionalShares contextRef="From2020-09-01to2021-02-28" unitRef="Shares" decimals="0"> 320000 </alid:PurchaseAdditionalShares>
<us-gaap:ConvertibleDebt contextRef="AsOf2021-02-28" unitRef="USD" decimals="0"> 364517 </us-gaap:ConvertibleDebt>
<alid:OriginalIssueDiscountOnBeneficialConversionFeature contextRef="AsOf2021-02-28" unitRef="USD" decimals="0"> 12000 </alid:OriginalIssueDiscountOnBeneficialConversionFeature>
<alid:OriginalIssueDiscountOnBeneficialConversionFeature contextRef="AsOf2020-12-02" unitRef="USD" decimals="0"> 457436 </alid:OriginalIssueDiscountOnBeneficialConversionFeature>
<alid:OriginalIssueDiscountOnBeneficialConversionFeature contextRef="AsOf2020-11-11" unitRef="USD" decimals="0"> 48258 </alid:OriginalIssueDiscountOnBeneficialConversionFeature>
<alid:OriginalIssueDiscountOnBeneficialConversionFeature contextRef="AsOf2020-10-26" unitRef="USD" decimals="0"> 20176 </alid:OriginalIssueDiscountOnBeneficialConversionFeature>
<us-gaap:DebtInstrumentFaceAmount contextRef="AsOf2021-02-28" unitRef="USD" decimals="0"> 108100 </us-gaap:DebtInstrumentFaceAmount>
<us-gaap:InterestPayableCurrent contextRef="AsOf2021-02-28" unitRef="USD" decimals="0"> 26575 </us-gaap:InterestPayableCurrent>
<alid:AdditionalPaidIn contextRef="AsOf2021-02-28" unitRef="USD" decimals="0"> 108100 </alid:AdditionalPaidIn>
<alid:AdditionalPaidIn contextRef="AsOf2020-12-02" unitRef="USD" decimals="0"> 22564 </alid:AdditionalPaidIn>
<alid:AdditionalPaidIn contextRef="AsOf2020-11-11" unitRef="USD" decimals="0"> 37679 </alid:AdditionalPaidIn>
<alid:AdditionalPaidIn contextRef="AsOf2020-10-26" unitRef="USD" decimals="0"> 17437 </alid:AdditionalPaidIn>
<alid:AdditionalPaidIn contextRef="AsOf2020-09-29" unitRef="USD" decimals="0"> 78011 </alid:AdditionalPaidIn>
<us-gaap:RepaymentsOfConvertibleDebt contextRef="From2020-09-01to2021-02-28" unitRef="USD" decimals="0"> 600000 </us-gaap:RepaymentsOfConvertibleDebt>
<us-gaap:RepaymentsOfConvertibleDebt contextRef="From2020-06-01to2020-06-30" unitRef="USD" decimals="0"> 200000 </us-gaap:RepaymentsOfConvertibleDebt>
<us-gaap:ShorttermDebtAverageOutstandingAmount contextRef="From2020-06-01to2020-06-30" unitRef="USD" decimals="0"> 400000 </us-gaap:ShorttermDebtAverageOutstandingAmount>
<us-gaap:InterestPayableCurrent contextRef="AsOf2021-02-28_alid_SevenConvertibleNotesMember" unitRef="USD" decimals="0"> 4274 </us-gaap:InterestPayableCurrent>
<us-gaap:DebtInstrumentMaturityDate contextRef="From2021-01-01to2021-01-07_alid_SevenConvertibleNotesMember"> 2021-04-23 </us-gaap:DebtInstrumentMaturityDate>
<us-gaap:DebtInstrumentConvertibleConversionPrice1 contextRef="AsOf2021-01-07_alid_SevenConvertibleNotesMember" unitRef="USDPShares" decimals="2"> 1.25 </us-gaap:DebtInstrumentConvertibleConversionPrice1>
<us-gaap:ConvertibleNotesPayable contextRef="AsOf2021-01-07_alid_SevenConvertibleNotesMember" unitRef="USD" decimals="0"> 300000 </us-gaap:ConvertibleNotesPayable>
<us-gaap:DebtInstrumentInterestRateEffectivePercentage contextRef="AsOf2021-01-07_alid_SevenConvertibleNotesMember" unitRef="Pure" decimals="INF"> 0.1 </us-gaap:DebtInstrumentInterestRateEffectivePercentage>
<alid:ConsiderationOfExtendingTheConvertibleNotes contextRef="From2020-09-01to2021-02-28_us-gaap_ConvertibleDebtMember" unitRef="USD" decimals="0"> 400000 </alid:ConsiderationOfExtendingTheConvertibleNotes>
<us-gaap:FairValueAdjustmentOfWarrants contextRef="From2020-09-01to2021-02-28_us-gaap_ConvertibleDebtMember" unitRef="USD" decimals="0"> 110000 </us-gaap:FairValueAdjustmentOfWarrants>
<us-gaap:GainsLossesOnExtinguishmentOfDebt contextRef="From2020-09-01to2021-02-28_us-gaap_ConvertibleDebtMember" unitRef="USD" decimals="0"> 110000 </us-gaap:GainsLossesOnExtinguishmentOfDebt>
<us-gaap:ConvertibleNotesPayable contextRef="AsOf2020-11-11_alid_FiveConvertibleNotesMember" unitRef="USD" decimals="0"> 85937 </us-gaap:ConvertibleNotesPayable>
<us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="AsOf2020-11-11_alid_FiveConvertibleNotesMember" unitRef="USDPShares" decimals="2"> 1.25 </us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
<us-gaap:DebtInstrumentTerm contextRef="From2020-11-01to2020-11-11_alid_FiveConvertibleNotesMember"> P2Y </us-gaap:DebtInstrumentTerm>
<us-gaap:DebtInstrumentInterestRateEffectivePercentage contextRef="AsOf2020-11-11_alid_FiveConvertibleNotesMember" unitRef="Pure" decimals="INF"> 0.1 </us-gaap:DebtInstrumentInterestRateEffectivePercentage>
<us-gaap:DebtInstrumentMaturityDate contextRef="From2020-11-01to2020-11-11_alid_FiveConvertibleNotesMember"> 2021-05-09 </us-gaap:DebtInstrumentMaturityDate>
<us-gaap:DebtInstrumentConvertibleConversionPrice1 contextRef="AsOf2020-11-11_alid_FiveConvertibleNotesMember" unitRef="USDPShares" decimals="2"> 1.25 </us-gaap:DebtInstrumentConvertibleConversionPrice1>
<us-gaap:InterestPayableCurrent contextRef="AsOf2021-02-28_alid_FiveConvertibleNotesMember" unitRef="USD" decimals="0"> 2566 </us-gaap:InterestPayableCurrent>
<alid:WarrantsIssuedToPurchaseCommonShares contextRef="AsOf2020-11-11_alid_FiveConvertibleNotesMember" unitRef="Shares" decimals="0"> 68750 </alid:WarrantsIssuedToPurchaseCommonShares>
<us-gaap:AccretionExpense contextRef="From2020-09-01to2021-02-28_alid_FiveConvertibleNotesMember" unitRef="USD" decimals="0"> 12026 </us-gaap:AccretionExpense>
<us-gaap:ConvertibleNotesPayable contextRef="AsOf2020-10-26_alid_FourConvertibleNotesMember" unitRef="USD" decimals="0"> 37613 </us-gaap:ConvertibleNotesPayable>
<alid:WarrantsIssuedToPurchaseCommonShares contextRef="AsOf2020-10-26_alid_FourConvertibleNotesMember" unitRef="Shares" decimals="0"> 30090 </alid:WarrantsIssuedToPurchaseCommonShares>
<us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="AsOf2020-10-26_alid_FourConvertibleNotesMember" unitRef="USDPShares" decimals="2"> 1.25 </us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
<us-gaap:DebtInstrumentConvertibleConversionPrice1 contextRef="AsOf2020-10-26_alid_FourConvertibleNotesMember" unitRef="USDPShares" decimals="2"> 1.25 </us-gaap:DebtInstrumentConvertibleConversionPrice1>
<us-gaap:DebtInstrumentTerm contextRef="From2020-10-01to2020-10-26_alid_FourConvertibleNotesMember"> P2Y </us-gaap:DebtInstrumentTerm>
<us-gaap:DebtInstrumentMaturityDate contextRef="From2020-10-01to2020-10-26_alid_FourConvertibleNotesMember"> 2021-04-23 </us-gaap:DebtInstrumentMaturityDate>
<us-gaap:DebtInstrumentInterestRateEffectivePercentage contextRef="AsOf2020-10-26_alid_FourConvertibleNotesMember" unitRef="Pure" decimals="INF"> 0.1 </us-gaap:DebtInstrumentInterestRateEffectivePercentage>
<us-gaap:InterestPayableCurrent contextRef="AsOf2021-02-28_alid_FourConvertibleNotesMember" unitRef="USD" decimals="0"> 1288 </us-gaap:InterestPayableCurrent>
<us-gaap:AccretionExpense contextRef="From2020-10-01to2020-10-26_alid_FourConvertibleNotesMember" unitRef="USD" decimals="0"> 6411 </us-gaap:AccretionExpense>
<us-gaap:ConvertibleNotesPayable contextRef="AsOf2020-09-29_alid_ThreeConvertibleNotesMember" unitRef="USD" decimals="0"> 163341 </us-gaap:ConvertibleNotesPayable>
<alid:WarrantsIssuedToPurchaseCommonShares contextRef="AsOf2020-09-29_alid_ThreeConvertibleNotesMember" unitRef="Shares" decimals="0"> 130673 </alid:WarrantsIssuedToPurchaseCommonShares>
<us-gaap:DebtInstrumentInterestRateEffectivePercentage contextRef="AsOf2020-09-29_alid_ThreeConvertibleNotesMember" unitRef="Pure" decimals="INF"> 0.1 </us-gaap:DebtInstrumentInterestRateEffectivePercentage>
<us-gaap:DebtInstrumentTerm contextRef="From2020-09-01to2020-09-29_alid_ThreeConvertibleNotesMember"> P2Y </us-gaap:DebtInstrumentTerm>
<us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="AsOf2020-09-29_alid_ThreeConvertibleNotesMember" unitRef="USDPShares" decimals="2"> 1.25 </us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
<us-gaap:DebtInstrumentConvertibleConversionPrice1 contextRef="AsOf2020-09-29_alid_ThreeConvertibleNotesMember" unitRef="USDPShares" decimals="2"> 1.25 </us-gaap:DebtInstrumentConvertibleConversionPrice1>
<us-gaap:DebtInstrumentMaturityDate contextRef="From2020-09-01to2020-09-29_alid_ThreeConvertibleNotesMember"> 2021-03-27 </us-gaap:DebtInstrumentMaturityDate>
<us-gaap:InterestPayableCurrent contextRef="AsOf2021-02-28_alid_ThreeConvertibleNotesMember" unitRef="USD" decimals="0"> 6803 </us-gaap:InterestPayableCurrent>
<us-gaap:AccretionExpense contextRef="From2020-09-01to2021-02-28_alid_ThreeConvertibleNotesMember" unitRef="USD" decimals="0"> 37046 </us-gaap:AccretionExpense>
<us-gaap:DebtInstrumentConvertibleLatestDate1 contextRef="From2020-09-01to2021-02-28_alid_OnNovemberOneTwoThousandTwentyMember"> 2021-03-31 </us-gaap:DebtInstrumentConvertibleLatestDate1>
<us-gaap:ConversionOfStockSharesIssued1 contextRef="From2020-09-01to2021-02-28_alid_OnNovemberOneTwoThousandTwentyMember" unitRef="Shares" decimals="0"> 100000 </us-gaap:ConversionOfStockSharesIssued1>
<us-gaap:StockIssuedDuringPeriodSharesOther contextRef="From2020-09-01to2021-02-28_alid_OnNovemberOneTwoThousandTwentyMember" unitRef="Shares" decimals="0"> 50000 </us-gaap:StockIssuedDuringPeriodSharesOther>
<us-gaap:DebtInstrumentDescription contextRef="From2020-09-01to2021-02-28_alid_OnNovemberOneTwoThousandTwentyMember"> As present value of the cash flows under the new debt instrument differed by more than 10% from the present value of the remaining cash flows under the terms of the original debt instrument </us-gaap:DebtInstrumentDescription>
<us-gaap:GainsLossesOnExtinguishmentOfDebt contextRef="From2020-09-01to2021-02-28_alid_OnNovemberOneTwoThousandTwentyMember" unitRef="USD" decimals="0"> 110000 </us-gaap:GainsLossesOnExtinguishmentOfDebt>
<us-gaap:ExtinguishmentOfDebtAmount contextRef="From2020-09-01to2021-02-28_alid_OnNovemberOneTwoThousandTwentyMember" unitRef="USD" decimals="0"> 110000 </us-gaap:ExtinguishmentOfDebtAmount>
<us-gaap:ShorttermDebtAverageOutstandingAmount contextRef="From2020-09-01to2021-02-28_alid_OnNovemberOneTwoThousandTwentyMember" unitRef="USD" decimals="0"> 400000 </us-gaap:ShorttermDebtAverageOutstandingAmount>
<us-gaap:DebtInstrumentConvertibleConversionPrice1 contextRef="AsOf2020-01-23_alid_TwoConvertibleNotesMember" unitRef="USDPShares" decimals="2"> 1.25 </us-gaap:DebtInstrumentConvertibleConversionPrice1>
<us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="AsOf2020-01-23_alid_TwoConvertibleNotesMember" unitRef="USDPShares" decimals="2"> 1.25 </us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
<us-gaap:RepaymentsOfConvertibleDebt contextRef="From2019-12-31to2020-01-23_alid_TwoConvertibleNotesMember" unitRef="USD" decimals="0"> 600000 </us-gaap:RepaymentsOfConvertibleDebt>
<us-gaap:ConvertibleNotesPayable contextRef="AsOf2020-01-23_alid_TwoConvertibleNotesMember" unitRef="USD" decimals="0"> 400000 </us-gaap:ConvertibleNotesPayable>
<alid:WarrantsIssuedToPurchaseCommonShares contextRef="AsOf2020-01-23_alid_TwoConvertibleNotesMember" unitRef="Shares" decimals="0"> 240000 </alid:WarrantsIssuedToPurchaseCommonShares>
<us-gaap:DebtInstrumentUnamortizedDiscount contextRef="AsOf2020-01-23_alid_TwoConvertibleNotesMember" unitRef="USD" decimals="0"> 12000 </us-gaap:DebtInstrumentUnamortizedDiscount>
<us-gaap:DebtInstrumentInterestRateEffectivePercentage contextRef="AsOf2020-01-23_alid_TwoConvertibleNotesMember" unitRef="Pure" decimals="INF"> 0.1 </us-gaap:DebtInstrumentInterestRateEffectivePercentage>
<us-gaap:DebtInstrumentMaturityDate contextRef="From2019-12-31to2020-01-23_alid_TwoConvertibleNotesMember"> 2020-07-20 </us-gaap:DebtInstrumentMaturityDate>
<us-gaap:ConvertibleNotesPayable contextRef="AsOf2020-01-23_alid_OneConvertibleNoteMember" unitRef="USD" decimals="0"> 200000 </us-gaap:ConvertibleNotesPayable>
<us-gaap:DebtInstrumentConvertibleLatestDate1 contextRef="From2020-09-01to2021-02-28_alid_OnJulyOneTwoThousandTwentyMember"> 2021-10-31 </us-gaap:DebtInstrumentConvertibleLatestDate1>
<us-gaap:DebtConversionConvertedInstrumentRate contextRef="From2020-09-01to2021-02-28_alid_OnJulyOneTwoThousandTwentyMember" unitRef="Pure" decimals="INF"> 0.05 </us-gaap:DebtConversionConvertedInstrumentRate>
<us-gaap:ConversionOfStockSharesIssued1 contextRef="From2020-09-01to2021-02-28_alid_OnJulyOneTwoThousandTwentyMember" unitRef="Shares" decimals="0"> 8000 </us-gaap:ConversionOfStockSharesIssued1>
<us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="AsOf2021-02-28_alid_OnJulyOneTwoThousandTwentyMember" unitRef="USDPShares" decimals="2"> 1.25 </us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
<alid:PurchaseAdditionalShares contextRef="From2020-09-01to2021-02-28_alid_OnJulyOneTwoThousandTwentyMember" unitRef="Shares" decimals="0"> 320000 </alid:PurchaseAdditionalShares>
<us-gaap:DebtInstrumentDescription contextRef="From2020-09-01to2021-02-28_alid_OnJulyOneTwoThousandTwentyMember"> As present value of the cash flows under the new debt instrument differed by more than 10% from the present value of the remaining cash flows under the terms of the original debt instrument </us-gaap:DebtInstrumentDescription>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross contextRef="From2020-09-01to2021-02-28_alid_OnJulyOneTwoThousandTwentyMember" unitRef="Shares" decimals="0"> 160000 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
<alid:CommonSharesReturnedToTreasury contextRef="AsOf2019-09-09" unitRef="Shares" decimals="0"> 4500000 </alid:CommonSharesReturnedToTreasury>
<us-gaap:TreasuryStockRetiredParValueMethodAmount contextRef="From2020-09-01to2021-02-28" unitRef="USD" decimals="0"> 10459220 </us-gaap:TreasuryStockRetiredParValueMethodAmount>
<us-gaap:ConvertibleDebtCurrent contextRef="AsOf2021-02-28" unitRef="USD" decimals="0"> 129952 </us-gaap:ConvertibleDebtCurrent>
<alid:SharesFaceValue contextRef="AsOf2019-09-09" unitRef="USD" decimals="0"> 4500000 </alid:SharesFaceValue>
<alid:CommonStockSharesReissued contextRef="AsOf2019-09-09" unitRef="Shares" decimals="0"> 4500000 </alid:CommonStockSharesReissued>
<us-gaap:ProceedsFromIssuanceOfCommonStock contextRef="From2019-09-01to2020-02-29_alid_JanuaryTwentyOneTwentyTwentyMember" unitRef="USD" decimals="0"> 276000 </us-gaap:ProceedsFromIssuanceOfCommonStock>
<us-gaap:SharesIssuedPricePerShare contextRef="AsOf2020-02-29_alid_JanuaryTwentyOneTwentyTwentyMember" unitRef="USDPShares" decimals="2"> 1.25 </us-gaap:SharesIssuedPricePerShare>
<us-gaap:CommonStockSharesIssued contextRef="AsOf2020-02-29_alid_JanuaryTwentyOneTwentyTwentyMember" unitRef="Shares" decimals="0"> 240000 </us-gaap:CommonStockSharesIssued>
<us-gaap:CommonStockSharesIssued contextRef="AsOf2020-02-29_alid_DecemberOneTwoThousandNineteenMember" unitRef="Shares" decimals="0"> 130000 </us-gaap:CommonStockSharesIssued>
<us-gaap:SharesIssuedPricePerShare contextRef="AsOf2020-02-29_alid_DecemberOneTwoThousandNineteenMember" unitRef="USDPShares" decimals="2"> 0.50 </us-gaap:SharesIssuedPricePerShare>
<us-gaap:ProceedsFromIssuanceOfCommonStock contextRef="From2019-09-01to2020-02-29_alid_DecemberOneTwoThousandNineteenMember" unitRef="USD" decimals="0"> 265000 </us-gaap:ProceedsFromIssuanceOfCommonStock>
<alid:CommonStockSharesPurchase contextRef="AsOf2021-02-28" unitRef="Shares" decimals="0"> 500000 </alid:CommonStockSharesPurchase>
<alid:SharesFaceValue contextRef="AsOf2021-02-28" unitRef="USD" decimals="0"> 92664 </alid:SharesFaceValue>
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<us-gaap:ProfitLoss contextRef="From2020-09-01to2021-02-28_alid_AlliedMember" unitRef="USD" decimals="0"> -3055772 </us-gaap:ProfitLoss>
<us-gaap:ProfitLoss contextRef="From2020-12-01to2021-02-28_alid_AlliedMember" unitRef="USD" decimals="0"> -2186773 </us-gaap:ProfitLoss>
<us-gaap:ProfitLoss contextRef="From2019-12-01to2020-02-29_alid_AlliedMember" unitRef="USD" decimals="0"> -997484 </us-gaap:ProfitLoss>
<us-gaap:ProfitLoss contextRef="From2019-09-01to2020-02-28_alid_AlliedMember" unitRef="USD" decimals="0"> -1455651 </us-gaap:ProfitLoss>
<us-gaap:AccretionExpense contextRef="From2020-09-01to2021-02-28_alid_AlliedMember" unitRef="USD" decimals="0"> 193661 </us-gaap:AccretionExpense>
<us-gaap:AccretionExpense contextRef="From2020-12-01to2021-02-28_alid_AlliedMember" unitRef="USD" decimals="0"> 138178 </us-gaap:AccretionExpense>
<us-gaap:AccretionExpense contextRef="From2019-12-01to2020-02-29_alid_AlliedMember" unitRef="USD" decimals="0"> 44417 </us-gaap:AccretionExpense>
<us-gaap:AccretionExpense contextRef="From2019-09-01to2020-02-28_alid_AlliedMember" unitRef="USD" decimals="0"> 44417 </us-gaap:AccretionExpense>
<us-gaap:DepreciationAndAmortization contextRef="From2020-09-01to2021-02-28_alid_AlliedMember" unitRef="USD" decimals="0"> 0 </us-gaap:DepreciationAndAmortization>
<us-gaap:DepreciationAndAmortization contextRef="From2020-12-01to2021-02-28_alid_AlliedMember" unitRef="USD" decimals="0"> 0 </us-gaap:DepreciationAndAmortization>
<us-gaap:DepreciationAndAmortization contextRef="From2019-12-01to2020-02-29_alid_AlliedMember" unitRef="USD" decimals="0"> 0 </us-gaap:DepreciationAndAmortization>
<us-gaap:DepreciationAndAmortization contextRef="From2019-09-01to2020-02-28_alid_AlliedMember" unitRef="USD" decimals="0"> 0 </us-gaap:DepreciationAndAmortization>
<us-gaap:Assets contextRef="AsOf2021-02-28_alid_AlliedMember" unitRef="USD" decimals="0"> 2782106 </us-gaap:Assets>
<alid:NetSales contextRef="From2020-12-01to2021-02-28_alid_AlliedColombiaMember" unitRef="USD" decimals="0"> 0 </alid:NetSales>
<alid:NetSales contextRef="From2020-09-01to2021-02-28_alid_AlliedColombiaMember" unitRef="USD" decimals="0"> 1060 </alid:NetSales>
<us-gaap:ProfitLoss contextRef="From2020-09-01to2021-02-28_alid_AlliedColombiaMember" unitRef="USD" decimals="0"> -2699436 </us-gaap:ProfitLoss>
<us-gaap:ProfitLoss contextRef="From2020-12-01to2021-02-28_alid_AlliedColombiaMember" unitRef="USD" decimals="0"> -512663 </us-gaap:ProfitLoss>
<us-gaap:AccretionExpense contextRef="From2020-09-01to2021-02-28_alid_AlliedColombiaMember" unitRef="USD" decimals="0"> 193661 </us-gaap:AccretionExpense>
<us-gaap:AccretionExpense contextRef="From2020-12-01to2021-02-28_alid_AlliedColombiaMember" unitRef="USD" decimals="0"> 0 </us-gaap:AccretionExpense>
<us-gaap:DepreciationAndAmortization contextRef="From2020-09-01to2021-02-28_alid_AlliedColombiaMember" unitRef="USD" decimals="0"> 196341 </us-gaap:DepreciationAndAmortization>
<us-gaap:DepreciationAndAmortization contextRef="From2020-12-01to2021-02-28_alid_AlliedColombiaMember" unitRef="USD" decimals="0"> 196341 </us-gaap:DepreciationAndAmortization>
<us-gaap:Assets contextRef="AsOf2021-02-28_alid_AlliedColombiaMember" unitRef="USD" decimals="0"> 3757847 </us-gaap:Assets>
<alid:NetSales contextRef="From2020-09-01to2021-02-28_alid_MedicolombiaMember" unitRef="USD" decimals="0"> 0 </alid:NetSales>
<us-gaap:ProfitLoss contextRef="From2020-09-01to2021-02-28_alid_MedicolombiaMember" unitRef="USD" decimals="0"> -839526 </us-gaap:ProfitLoss>
<us-gaap:ProfitLoss contextRef="From2019-12-01to2020-02-29_alid_MedicolombiaMember" unitRef="USD" decimals="0"> -38785 </us-gaap:ProfitLoss>
<us-gaap:ProfitLoss contextRef="From2019-09-01to2020-02-28_alid_MedicolombiaMember" unitRef="USD" decimals="0"> -38785 </us-gaap:ProfitLoss>
<us-gaap:AccretionExpense contextRef="From2020-09-01to2021-02-28_alid_MedicolombiaMember" unitRef="USD" decimals="0"> 0 </us-gaap:AccretionExpense>
<us-gaap:AccretionExpense contextRef="From2019-12-01to2020-02-29_alid_MedicolombiaMember" unitRef="USD" decimals="0"> 0 </us-gaap:AccretionExpense>
<us-gaap:AccretionExpense contextRef="From2019-09-01to2020-02-28_alid_MedicolombiaMember" unitRef="USD" decimals="0"> 0 </us-gaap:AccretionExpense>
<us-gaap:DepreciationAndAmortization contextRef="From2020-09-01to2021-02-28_alid_MedicolombiaMember" unitRef="USD" decimals="0"> 366021 </us-gaap:DepreciationAndAmortization>
<us-gaap:DepreciationAndAmortization contextRef="From2019-12-01to2020-02-29_alid_MedicolombiaMember" unitRef="USD" decimals="0"> 33980 </us-gaap:DepreciationAndAmortization>
<us-gaap:DepreciationAndAmortization contextRef="From2019-09-01to2020-02-28_alid_MedicolombiaMember" unitRef="USD" decimals="0"> 33980 </us-gaap:DepreciationAndAmortization>
<us-gaap:Assets contextRef="AsOf2021-02-28_alid_CanadaMember" unitRef="USD" decimals="0"> 2782106 </us-gaap:Assets>
<us-gaap:Revenues contextRef="From2020-09-01to2021-02-28_alid_CanadaMember" unitRef="USD" decimals="0"> 5260 </us-gaap:Revenues>
<us-gaap:Assets contextRef="AsOf2021-02-28_alid_ColombiaMember" unitRef="USD" decimals="0"> 3757847 </us-gaap:Assets>
<us-gaap:Revenues contextRef="From2020-09-01to2021-02-28_alid_ColombiaMember" unitRef="USD" decimals="0"> 0 </us-gaap:Revenues>
<us-gaap:StockIssuedDuringPeriodSharesNewIssues contextRef="From2021-01-01to2021-01-24" unitRef="Shares" decimals="0"> 2000000 </us-gaap:StockIssuedDuringPeriodSharesNewIssues>
<alid:IssuanceOfConvertibleNotes contextRef="From2021-03-01to2021-03-26_us-gaap_SubsequentEventMember" unitRef="USD" decimals="0"> 18000 </alid:IssuanceOfConvertibleNotes>
<us-gaap:Cash contextRef="AsOf2021-01-24" unitRef="USD" decimals="0"> 85500 </us-gaap:Cash>
<us-gaap:NotesPayable contextRef="AsOf2021-01-24" unitRef="USD" decimals="0"> 85500 </us-gaap:NotesPayable>
<us-gaap:ClassOfWarrantOrRightOutstanding contextRef="AsOf2021-03-26_us-gaap_SubsequentEventMember" unitRef="Shares" decimals="0"> 18000 </us-gaap:ClassOfWarrantOrRightOutstanding>
<alid:IssuanceOfConvertibleNotes contextRef="From2021-03-01to2021-03-26_alid_PFSMember_us-gaap_SubsequentEventMember" unitRef="USD" decimals="0"> 100000 </alid:IssuanceOfConvertibleNotes>
<us-gaap:ClassOfWarrantOrRightOutstanding contextRef="AsOf2021-03-26_alid_PFSMember_us-gaap_SubsequentEventMember" unitRef="Shares" decimals="0"> 100000 </us-gaap:ClassOfWarrantOrRightOutstanding>
<us-gaap:DebtInstrumentMaturityDate contextRef="From2021-03-01to2021-03-26_alid_PFSMember_us-gaap_SubsequentEventMember"> 2021-09-26 </us-gaap:DebtInstrumentMaturityDate>
<us-gaap:SharesIssuedPricePerShare contextRef="AsOf2021-03-26_alid_PFSMember_us-gaap_SubsequentEventMember" unitRef="USDPShares" decimals="2"> 0.50 </us-gaap:SharesIssuedPricePerShare>
<us-gaap:DebtConversionConvertedInstrumentRate contextRef="From2021-03-01to2021-03-26_alid_PFSMember_us-gaap_SubsequentEventMember" unitRef="Pure" decimals="INF"> 0.1 </us-gaap:DebtConversionConvertedInstrumentRate>
<us-gaap:DebtInstrumentConvertibleStockPriceTrigger contextRef="From2021-03-01to2021-03-26_alid_PFSMember_us-gaap_SubsequentEventMember" unitRef="USDPShares" decimals="2"> 1.25 </us-gaap:DebtInstrumentConvertibleStockPriceTrigger>
<alid:AgreedToPay contextRef="From2021-03-01to2021-03-30_alid_AssetsPurchaseAgreementMember_us-gaap_SubsequentEventMember" unitRef="USD" decimals="0"> 150000 </alid:AgreedToPay>
<us-gaap:NotesPayable contextRef="AsOf2021-03-30_alid_AssetsPurchaseAgreementMember_us-gaap_SubsequentEventMember" unitRef="USD" decimals="0"> 1350000 </us-gaap:NotesPayable>
<us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate contextRef="From2021-03-01to2021-03-30_alid_AssetsPurchaseAgreementMember_us-gaap_SubsequentEventMember" unitRef="Pure" decimals="INF"> 0.0011 </us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate>
<us-gaap:EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes contextRef="From2021-03-01to2021-03-30_alid_AssetsPurchaseAgreementMember_us-gaap_SubsequentEventMember" unitRef="Pure" decimals="INF"> 0.5 </us-gaap:EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes>
<alid:AgreementDescription contextRef="From2021-04-01to2021-04-14_us-gaap_SubsequentEventMember"> $1,800 per month for years 6 to 10 of the lease. </alid:AgreementDescription>
<alid:AgreementDescription contextRef="From2021-04-01to2021-04-14_alid_LeaseAgreementMember_alid_ElevenToFifteenYearsMember_us-gaap_SubsequentEventMember"> 1,500 per month for the first five years. </alid:AgreementDescription>
<us-gaap:LeaseAndRentalExpense contextRef="From2021-04-01to2021-04-14_alid_LeaseAgreementMember_alid_ElevenToFifteenYearsMember_us-gaap_SubsequentEventMember" unitRef="USD" decimals="0"> 2025 </us-gaap:LeaseAndRentalExpense>
<us-gaap:StockRepurchasedDuringPeriodShares contextRef="From2021-04-01to2021-04-14_us-gaap_SubsequentEventMember" unitRef="Shares" decimals="0"> 350000 </us-gaap:StockRepurchasedDuringPeriodShares>
<us-gaap:ProceedsFromDebtNetOfIssuanceCosts contextRef="From2021-04-01to2021-04-14_us-gaap_SubsequentEventMember" unitRef="USD" decimals="0"> 175000 </us-gaap:ProceedsFromDebtNetOfIssuanceCosts>
<us-gaap:DebtInstrumentConvertibleStockPriceTrigger contextRef="From2021-03-01to2021-03-26_us-gaap_SubsequentEventMember" unitRef="USDPShares" decimals="2"> 1.25 </us-gaap:DebtInstrumentConvertibleStockPriceTrigger>
<us-gaap:DebtInstrumentMaturityDate contextRef="From2021-03-01to2021-03-26_us-gaap_SubsequentEventMember"> 2021-09-26 </us-gaap:DebtInstrumentMaturityDate>
<us-gaap:LeaseAndRentalExpense contextRef="From2021-04-01to2021-04-14_alid_SixteenToTwentyYearsMember_us-gaap_SubsequentEventMember" unitRef="USD" decimals="0"> 2280 </us-gaap:LeaseAndRentalExpense>
<us-gaap:SharesIssuedPricePerShare contextRef="AsOf2021-03-26_us-gaap_SubsequentEventMember" unitRef="USDPShares" decimals="2"> 0.50 </us-gaap:SharesIssuedPricePerShare>
<us-gaap:DebtConversionConvertedInstrumentRate contextRef="From2021-03-01to2021-03-26_us-gaap_SubsequentEventMember" unitRef="Pure" decimals="INF"> 0.1 </us-gaap:DebtConversionConvertedInstrumentRate>
<us-gaap:LeaseAndRentalExpense contextRef="From2021-04-01to2021-04-14_alid_TwentyOneToTwentyFiveYearsMember_us-gaap_SubsequentEventMember" unitRef="USD" decimals="0"> 2565 </us-gaap:LeaseAndRentalExpense>
</xbrli:xbrl>

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