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Can B Corp. – ‘S-1/A’ on 5/25/22 – ‘XML’

On:  Wednesday, 5/25/22, at 5:13pm ET   ·   Accession #:  1493152-22-15062   ·   File #:  333-260882

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

 5/25/22  Can B Corp.                       S-1/A                 71:8.7M                                   M2 Compliance LLC/FA

Pre-Effective Amendment to Registration Statement (General Form)   —   Form S-1   —   SA’33

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: S-1/A       Pre-Effective Amendment to Registration Statement   HTML   2.00M 
                (General Form)                                                   
 2: EX-5.1      Opinion of Counsel re: Legality                     HTML     30K 
 3: EX-10.45    Material Contract                                   HTML     48K 
 4: EX-23.1     Consent of Expert or Counsel                        HTML     19K 
 5: EX-FILING FEES  Filing Fees                                     HTML     27K 
11: R1          Cover                                               HTML     56K 
12: R2          Consolidated Balance Sheets                         HTML    151K 
13: R3          Consolidated Balance Sheets (Parenthetical)         HTML     58K 
14: R4          Consolidated Statement of Operations                HTML     90K 
15: R5          Consolidated Statement of Stockholders' Equity      HTML    144K 
16: R6          Consolidated Statement of Cash Flows                HTML    151K 
17: R7          Organization and Description of Business            HTML     31K 
18: R8          Liquidity                                           HTML     28K 
19: R9          Basis of Presentation and Summary of Significant    HTML    105K 
                Accounting Policies                                              
20: R10         Asset Acquisitions                                  HTML     63K 
21: R11         Inventories                                         HTML     32K 
22: R12         Property and Equipment                              HTML     43K 
23: R13         Intangible Assets                                   HTML     52K 
24: R14         Notes and Loans Payable                             HTML    121K 
25: R15         Stockholders? Equity                                HTML     63K 
26: R16         Stock Options                                       HTML     95K 
27: R17         Income Taxes                                        HTML     52K 
28: R18         Related Party Transactions                          HTML     29K 
29: R19         Commitments and Contingencies                       HTML     46K 
30: R20         Subsequent Events                                   HTML     44K 
31: R21         Fair Value Measurements                             HTML     44K 
32: R22         Basis of Presentation and Summary of Significant    HTML    160K 
                Accounting Policies (Policies)                                   
33: R23         Inventories (Tables)                                HTML     32K 
34: R24         Property and Equipment (Tables)                     HTML     39K 
35: R25         Intangible Assets (Tables)                          HTML     47K 
36: R26         Stock Options (Tables)                              HTML     93K 
37: R27         Income Taxes (Tables)                               HTML     47K 
38: R28         Commitments and Contingencies (Tables)              HTML     32K 
39: R29         Fair Value Measurements (Tables)                    HTML     46K 
40: R30         Liquidity (Details Narrative)                       HTML     36K 
41: R31         Basis of Presentation and Summary of Significant    HTML     31K 
                Accounting Policies (Details Narrative)                          
42: R32         Asset Acquisitions (Details Narrative)              HTML     87K 
43: R33         Schedule of Inventories (Details)                   HTML     26K 
44: R34         Schedule of Property and Equipment (Details)        HTML     38K 
45: R35         Property and Equipment (Details Narrative)          HTML     22K 
46: R36         Schedule of Intangible Assets (Details)             HTML     29K 
47: R37         Schedule of Estimated Amortization Expenses         HTML     40K 
                (Details)                                                        
48: R38         Intangible Assets (Details Narrative)               HTML     27K 
49: R39         Notes and Loans Payable (Details Narrative)         HTML    298K 
50: R40         Stockholders? Equity (Details Narrative)            HTML     88K 
51: R41         Schedule of Share-based Payment Award, Stock        HTML     31K 
                Options, Valuation Assumptions (Details)                         
52: R42         Summary of Stock Options Activity (Details)         HTML     52K 
53: R43         Schedule of Non-Vested Option Shares (Details)      HTML     37K 
54: R44         Stock Options (Details Narrative)                   HTML     21K 
55: R45         Schedule of Provision For Income Taxes (Details)    HTML     21K 
56: R46         Schedule of Provisions for (Benefits from) Income   HTML     35K 
                Taxes (Details)                                                  
57: R47         Schedule of Deferred Income Tax Assets (Details)    HTML     25K 
58: R48         Income Taxes (Details Narrative)                    HTML     25K 
59: R49         Related Party Transactions (Details Narrative)      HTML     32K 
60: R50         Schedule of Future Minimum Lease Payments Under     HTML     30K 
                Non-cancellable Operating Leases (Details)                       
61: R51         Commitments and Contingencies (Details Narrative)   HTML     47K 
62: R52         Subsequent Events (Details Narrative)               HTML     96K 
63: R53         Schedule of Carrying Value and Fair value           HTML     29K 
                (Details)                                                        
64: R54         Schedule of Fair Value of the Warrants Outstanding  HTML     33K 
                (Details)                                                        
65: R55         Schedule of Change in Fair Value of the Warrant     HTML     24K 
                Liabilities (Details)                                            
66: R56         Summary of Property, Plant and Equipment (Details)  HTML     38K 
69: XML         IDEA XML File -- Filing Summary                      XML    124K 
67: XML         XBRL Instance -- forms-1a_htm                        XML   1.83M 
68: EXCEL       IDEA Workbook of Financial Reports                  XLSX     99K 
 7: EX-101.CAL  Inline XBRL Taxonomy Extension Calculation           XML    195K 
                Linkbase Document -- canb-20220331_cal                           
 8: EX-101.DEF  Inline XBRL Taxonomy Extension Definition Linkbase   XML    571K 
                Document -- canb-20220331_def                                    
 9: EX-101.LAB  Inline XBRL Taxonomy Extension Label Linkbase        XML   1.05M 
                Document -- canb-20220331_lab                                    
10: EX-101.PRE  Inline XBRL Taxonomy Extension Presentation          XML    795K 
                Linkbase Document -- canb-20220331_pre                           
 6: EX-101.SCH  Inline XBRL Taxonomy Extension Schema Document --    XSD    154K 
                canb-20220331                                                    
70: JSON        XBRL Instance as JSON Data -- MetaLinks              365±   477K 
71: ZIP         XBRL Zipped Folder -- 0001493152-22-015062-xbrl      Zip    325K

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<us-gaap:StockIssuedDuringPeriodValueAcquisitions contextRef="From2021-01-012021-03-31_us-gaap_SeriesCPreferredStockMember_us-gaap_PreferredStockMember" id="xdx2ixbrl1919" unitRef="USD" xsi:nil="true"/>
<us-gaap:StockIssuedDuringPeriodValueAcquisitions contextRef="From2021-01-012021-03-31_us-gaap_SeriesDPreferredStockMember_us-gaap_PreferredStockMember" id="xdx2ixbrl1920" unitRef="USD" xsi:nil="true"/>
<us-gaap:StockIssuedDuringPeriodValueAcquisitions contextRef="From2021-01-012021-03-31_us-gaap_TreasuryStockMember" id="xdx2ixbrl1923" unitRef="USD" xsi:nil="true"/>
<us-gaap:StockIssuedDuringPeriodValueAcquisitions contextRef="From2021-01-012021-03-31_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl1924" unitRef="USD" xsi:nil="true"/>
<us-gaap:StockIssuedDuringPeriodValueAcquisitions contextRef="From2021-01-012021-03-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl1925" unitRef="USD" xsi:nil="true"/>
<us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="From2021-01-012021-03-31_us-gaap_SeriesAPreferredStockMember_us-gaap_PreferredStockMember" id="xdx2ixbrl1930" unitRef="USD" xsi:nil="true"/>
<us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="From2021-01-012021-03-31_us-gaap_SeriesBPreferredStockMember_us-gaap_PreferredStockMember" id="xdx2ixbrl1931" unitRef="USD" xsi:nil="true"/>
<us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="From2021-01-012021-03-31_us-gaap_SeriesCPreferredStockMember_us-gaap_PreferredStockMember" id="xdx2ixbrl1932" unitRef="USD" xsi:nil="true"/>
<us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="From2021-01-012021-03-31_us-gaap_SeriesDPreferredStockMember_us-gaap_PreferredStockMember" id="xdx2ixbrl1933" unitRef="USD" xsi:nil="true"/>
<us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="From2021-01-012021-03-31_us-gaap_TreasuryStockMember" id="xdx2ixbrl1936" unitRef="USD" xsi:nil="true"/>
<CANB:StockIssuedDuringPeriodValuePreferredStock contextRef="From2021-01-012021-03-31_us-gaap_SeriesAPreferredStockMember_us-gaap_PreferredStockMember" id="xdx2ixbrl1943" unitRef="USD" xsi:nil="true"/>
<CANB:StockIssuedDuringPeriodValuePreferredStock contextRef="From2021-01-012021-03-31_us-gaap_SeriesBPreferredStockMember_us-gaap_PreferredStockMember" id="xdx2ixbrl1944" unitRef="USD" xsi:nil="true"/>
<CANB:StockIssuedDuringPeriodValuePreferredStock contextRef="From2021-01-012021-03-31_us-gaap_SeriesCPreferredStockMember_us-gaap_PreferredStockMember" id="xdx2ixbrl1945" unitRef="USD" xsi:nil="true"/>
<CANB:StockIssuedDuringPeriodValuePreferredStock contextRef="From2021-01-012021-03-31_us-gaap_CommonStockMember" id="xdx2ixbrl1947" unitRef="USD" xsi:nil="true"/>
<CANB:StockIssuedDuringPeriodValuePreferredStock contextRef="From2021-01-012021-03-31_us-gaap_TreasuryStockMember" id="xdx2ixbrl1949" unitRef="USD" xsi:nil="true"/>
<CANB:StockIssuedDuringPeriodValuePreferredStock contextRef="From2021-01-012021-03-31_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl1950" unitRef="USD" xsi:nil="true"/>
<CANB:StockIssuedDuringPeriodValuePreferredStock contextRef="From2021-01-012021-03-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl1951" unitRef="USD" xsi:nil="true"/>
<us-gaap:StockIssuedDuringPeriodValueConversionOfUnits contextRef="From2021-01-012021-03-31_us-gaap_SeriesAPreferredStockMember_us-gaap_PreferredStockMember" id="xdx2ixbrl1956" unitRef="USD" xsi:nil="true"/>
<us-gaap:StockIssuedDuringPeriodValueConversionOfUnits contextRef="From2021-01-012021-03-31_us-gaap_SeriesBPreferredStockMember_us-gaap_PreferredStockMember" id="xdx2ixbrl1957" unitRef="USD" xsi:nil="true"/>
<us-gaap:StockIssuedDuringPeriodValueConversionOfUnits contextRef="From2021-01-012021-03-31_us-gaap_SeriesDPreferredStockMember_us-gaap_PreferredStockMember" id="xdx2ixbrl1959" unitRef="USD" xsi:nil="true"/>
<us-gaap:StockIssuedDuringPeriodValueConversionOfUnits contextRef="From2021-01-012021-03-31_us-gaap_TreasuryStockMember" id="xdx2ixbrl1962" unitRef="USD" xsi:nil="true"/>
<us-gaap:StockIssuedDuringPeriodValueConversionOfUnits contextRef="From2021-01-012021-03-31_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl1963" unitRef="USD" xsi:nil="true"/>
<us-gaap:StockIssuedDuringPeriodValueConversionOfUnits contextRef="From2021-01-012021-03-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl1964" unitRef="USD" xsi:nil="true"/>
<us-gaap:StockIssuedDuringPeriodValueConversionOfUnits contextRef="From2021-01-012021-03-31" id="xdx2ixbrl1965" unitRef="USD" xsi:nil="true"/>
<us-gaap:NetIncomeLoss contextRef="From2021-01-012021-03-31_us-gaap_SeriesAPreferredStockMember_us-gaap_PreferredStockMember" id="xdx2ixbrl1970" unitRef="USD" xsi:nil="true"/>
<us-gaap:NetIncomeLoss contextRef="From2021-01-012021-03-31_us-gaap_SeriesBPreferredStockMember_us-gaap_PreferredStockMember" id="xdx2ixbrl1971" unitRef="USD" xsi:nil="true"/>
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<us-gaap:NetIncomeLoss contextRef="From2021-01-012021-03-31_us-gaap_SeriesDPreferredStockMember_us-gaap_PreferredStockMember" id="xdx2ixbrl1973" unitRef="USD" xsi:nil="true"/>
<us-gaap:NetIncomeLoss contextRef="From2021-01-012021-03-31_us-gaap_CommonStockMember" id="xdx2ixbrl1974" unitRef="USD" xsi:nil="true"/>
<us-gaap:NetIncomeLoss contextRef="From2021-01-012021-03-31_us-gaap_TreasuryStockMember" id="xdx2ixbrl1976" unitRef="USD" xsi:nil="true"/>
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<us-gaap:StockholdersEquity contextRef="AsOf2021-03-31_us-gaap_SeriesBPreferredStockMember_us-gaap_PreferredStockMember" id="xdx2ixbrl1982" unitRef="USD" xsi:nil="true"/>
<us-gaap:SharesOutstanding contextRef="AsOf2021-03-31_us-gaap_SeriesBPreferredStockMember_us-gaap_PreferredStockMember" id="xdx2ixbrl1992" unitRef="Shares" xsi:nil="true"/>
<us-gaap:StockholdersEquity contextRef="AsOf2021-03-31_us-gaap_SeriesBPreferredStockMember_us-gaap_PreferredStockMember" id="xdx2ixbrl1999" unitRef="USD" xsi:nil="true"/>
<us-gaap:SharesOutstanding contextRef="AsOf2021-03-31_us-gaap_SeriesBPreferredStockMember_us-gaap_PreferredStockMember" id="xdx2ixbrl2011" unitRef="Shares" xsi:nil="true"/>
<us-gaap:ShareBasedCompensation contextRef="From2021-01-012021-03-31" id="xdx2ixbrl2031" unitRef="USD" xsi:nil="true"/>
<us-gaap:GainsLossesOnExtinguishmentOfDebt contextRef="From2021-01-012021-03-31" id="xdx2ixbrl2046" unitRef="USD" xsi:nil="true"/>
<CANB:StockbasedInterestExpense contextRef="From2021-01-012021-03-31" id="xdx2ixbrl2049" unitRef="USD" xsi:nil="true"/>
<CANB:IncreaseDecreaseInDeposit contextRef="From2022-01-01to2022-03-31" id="xdx2ixbrl2066" unitRef="USD" xsi:nil="true"/>
<us-gaap:IncreaseDecreaseInOtherNoncurrentAssets contextRef="From2022-01-01to2022-03-31" id="xdx2ixbrl2069" unitRef="USD" xsi:nil="true"/>
<us-gaap:PaymentsToAcquireIntangibleAssets contextRef="From2022-01-01to2022-03-31" id="xdx2ixbrl2087" unitRef="USD" xsi:nil="true"/>
<us-gaap:NetCashProvidedByUsedInInvestingActivities contextRef="From2022-01-01to2022-03-31" id="xdx2ixbrl2090" unitRef="USD" xsi:nil="true"/>
<us-gaap:ProceedsFromIssuanceOfPreferredStockAndPreferenceStock contextRef="From2022-01-01to2022-03-31" id="xdx2ixbrl2099" unitRef="USD" xsi:nil="true"/>
<us-gaap:RepaymentsOfRelatedPartyDebt contextRef="From2021-01-012021-03-31" id="xdx2ixbrl2109" unitRef="USD" xsi:nil="true"/>
<us-gaap:PaymentsOfFinancingCosts contextRef="From2021-01-012021-03-31" id="xdx2ixbrl2112" unitRef="USD" xsi:nil="true"/>
<us-gaap:IncomeTaxesPaidNet contextRef="From2022-01-01to2022-03-31" id="xdx2ixbrl2129" unitRef="USD" xsi:nil="true"/>
<us-gaap:InterestPaidNet contextRef="From2021-01-012021-03-31" id="xdx2ixbrl2133" unitRef="USD" xsi:nil="true"/>
<us-gaap:StockIssued1 contextRef="From2022-01-01to2022-03-31" id="xdx2ixbrl2138" unitRef="USD" xsi:nil="true"/>
<CANB:NoncashAssetsAcquiredThroughCommonStockPayable contextRef="From2021-01-012021-03-31" id="xdx2ixbrl2142" unitRef="USD" xsi:nil="true"/>
<CANB:ConversionOfSeriesPreferredStockToCommonStock contextRef="From2021-01-012021-03-31" id="xdx2ixbrl2148" unitRef="USD" xsi:nil="true"/>
<CANB:DebtDiscountAssociatedWithWarrantLiabilities contextRef="From2021-01-012021-03-31" id="xdx2ixbrl2151" unitRef="USD" xsi:nil="true"/>
<CANB:WarrantLiabilities contextRef="AsOf2022-03-31_us-gaap_FairValueInputsLevel1Member" id="xdx2ixbrl2185" unitRef="USD" xsi:nil="true"/>
<CANB:WarrantLiabilities contextRef="AsOf2022-03-31_us-gaap_FairValueInputsLevel2Member" id="xdx2ixbrl2187" unitRef="USD" xsi:nil="true"/>
<CANB:WarrantLiabilities contextRef="AsOf2021-12-31_us-gaap_FairValueInputsLevel1Member" id="xdx2ixbrl2193" unitRef="USD" xsi:nil="true"/>
<CANB:WarrantLiabilities contextRef="AsOf2021-12-31_us-gaap_FairValueInputsLevel2Member" id="xdx2ixbrl2195" unitRef="USD" xsi:nil="true"/>
<CANB:WarrantLiabilities contextRef="AsOf2021-12-31_us-gaap_FairValueInputsLevel3Member" id="xdx2ixbrl2197" unitRef="USD" xsi:nil="true"/>
<CANB:WarrantLiabilities contextRef="AsOf2021-12-31" id="xdx2ixbrl2199" unitRef="USD" xsi:nil="true"/>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate contextRef="From2022-01-01to2022-03-31" id="xdx2ixbrl2213" unitRef="Pure" xsi:nil="true"/>
<us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised contextRef="From2022-01-01to2022-03-31" id="xdx2ixbrl2522" unitRef="Shares" xsi:nil="true"/>
<us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice contextRef="From2022-01-01to2022-03-31" id="xdx2ixbrl2524" unitRef="USDPShares" xsi:nil="true"/>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod contextRef="From2022-01-01to2022-03-31" id="xdx2ixbrl2526" unitRef="Shares" xsi:nil="true"/>
<us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice contextRef="From2022-01-01to2022-03-31" id="xdx2ixbrl2528" unitRef="USDPShares" xsi:nil="true"/>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod contextRef="From2022-01-01to2022-03-31" id="xdx2ixbrl2530" unitRef="Shares" xsi:nil="true"/>
<us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice contextRef="From2022-01-01to2022-03-31" id="xdx2ixbrl2532" unitRef="USDPShares" xsi:nil="true"/>
<us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedNumberOfShares contextRef="From2022-01-01to2022-03-31" id="xdx2ixbrl2554" unitRef="Shares" xsi:nil="true"/>
<us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue contextRef="From2022-01-01to2022-03-31" id="xdx2ixbrl2556" unitRef="USDPShares" xsi:nil="true"/>
<us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares contextRef="AsOf2022-03-31" id="xdx2ixbrl2558" unitRef="Shares" xsi:nil="true"/>
<us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue contextRef="AsOf2022-03-31" id="xdx2ixbrl2560" unitRef="USDPShares" xsi:nil="true"/>
<dei:AmendmentDescription contextRef="From2022-01-01to2022-03-31"> AMENDMENT NO. 3 </dei:AmendmentDescription>
<dei:EntityRegistrantName contextRef="From2022-01-01to2022-03-31"> CAN B CORP </dei:EntityRegistrantName>
<dei:EntityIncorporationStateCountryCode contextRef="From2022-01-01to2022-03-31"> FL </dei:EntityIncorporationStateCountryCode>
<dei:EntityTaxIdentificationNumber contextRef="From2022-01-01to2022-03-31"> 20-3624118 </dei:EntityTaxIdentificationNumber>
<dei:EntityAddressAddressLine1 contextRef="From2022-01-01to2022-03-31"> 960 South Broadway </dei:EntityAddressAddressLine1>
<dei:EntityAddressAddressLine2 contextRef="From2022-01-01to2022-03-31"> Suite 120 </dei:EntityAddressAddressLine2>
<dei:EntityAddressCityOrTown contextRef="From2022-01-01to2022-03-31"> Hicksville </dei:EntityAddressCityOrTown>
<dei:EntityAddressStateOrProvince contextRef="From2022-01-01to2022-03-31"> NY </dei:EntityAddressStateOrProvince>
<dei:EntityAddressPostalZipCode contextRef="From2022-01-01to2022-03-31"> 11801 </dei:EntityAddressPostalZipCode>
<dei:CityAreaCode contextRef="From2022-01-01to2022-03-31"> (516) </dei:CityAreaCode>
<dei:LocalPhoneNumber contextRef="From2022-01-01to2022-03-31"> 595-9544 </dei:LocalPhoneNumber>
<dei:ContactPersonnelName contextRef="From2022-01-012022-03-31_dei_BusinessContactMember"> Marco Alfonsi </dei:ContactPersonnelName>
<dei:EntityAddressAddressLine1 contextRef="From2022-01-012022-03-31_dei_BusinessContactMember"> 960 South Broadway </dei:EntityAddressAddressLine1>
<dei:EntityAddressAddressLine2 contextRef="From2022-01-012022-03-31_dei_BusinessContactMember"> Suite 120 </dei:EntityAddressAddressLine2>
<dei:EntityAddressCityOrTown contextRef="From2022-01-012022-03-31_dei_BusinessContactMember"> Hicksville </dei:EntityAddressCityOrTown>
<dei:EntityAddressStateOrProvince contextRef="From2022-01-012022-03-31_dei_BusinessContactMember"> NY </dei:EntityAddressStateOrProvince>
<dei:EntityAddressPostalZipCode contextRef="From2022-01-012022-03-31_dei_BusinessContactMember"> 11801 </dei:EntityAddressPostalZipCode>
<dei:EntityFilerCategory contextRef="From2022-01-01to2022-03-31"> Non-accelerated Filer </dei:EntityFilerCategory>
<dei:EntitySmallBusiness contextRef="From2022-01-01to2022-03-31"> true </dei:EntitySmallBusiness>
<dei:EntityEmergingGrowthCompany contextRef="From2022-01-01to2022-03-31"> true </dei:EntityEmergingGrowthCompany>
<us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 449001 </us-gaap:CashAndCashEquivalentsAtCarryingValue>
<us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="AsOf2020-12-31" decimals="0" unitRef="USD"> 457798 </us-gaap:CashAndCashEquivalentsAtCarryingValue>
<us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 547241 </us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent>
<us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD"> 485848 </us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent>
<us-gaap:AccountsReceivableNetCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 3646677 </us-gaap:AccountsReceivableNetCurrent>
<us-gaap:AccountsReceivableNetCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD"> 2003064 </us-gaap:AccountsReceivableNetCurrent>
<us-gaap:InventoryNet contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 2553438 </us-gaap:InventoryNet>
<us-gaap:InventoryNet contextRef="AsOf2020-12-31" decimals="0" unitRef="USD"> 344954 </us-gaap:InventoryNet>
<us-gaap:NotesAndLoansReceivableNetCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 2898 </us-gaap:NotesAndLoansReceivableNetCurrent>
<us-gaap:NotesAndLoansReceivableNetCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD"> 2898 </us-gaap:NotesAndLoansReceivableNetCurrent>
<us-gaap:PrepaidExpenseAndOtherAssetsCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 1625 </us-gaap:PrepaidExpenseAndOtherAssetsCurrent>
<us-gaap:PrepaidExpenseAndOtherAssetsCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD"> 8152 </us-gaap:PrepaidExpenseAndOtherAssetsCurrent>
<us-gaap:AssetsCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 6653639 </us-gaap:AssetsCurrent>
<us-gaap:AssetsCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD"> 2816866 </us-gaap:AssetsCurrent>
<us-gaap:PropertyPlantAndEquipmentNet contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 7052926 </us-gaap:PropertyPlantAndEquipmentNet>
<us-gaap:PropertyPlantAndEquipmentNet contextRef="AsOf2020-12-31" decimals="0" unitRef="USD"> 994979 </us-gaap:PropertyPlantAndEquipmentNet>
<us-gaap:DepositsAssetsNoncurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 165787 </us-gaap:DepositsAssetsNoncurrent>
<us-gaap:DepositsAssetsNoncurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD"> 21287 </us-gaap:DepositsAssetsNoncurrent>
<us-gaap:FiniteLivedIntangibleAssetsNet contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 369015 </us-gaap:FiniteLivedIntangibleAssetsNet>
<us-gaap:OperatingLeaseRightOfUseAsset contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 2220134 </us-gaap:OperatingLeaseRightOfUseAsset>
<us-gaap:OperatingLeaseRightOfUseAsset contextRef="AsOf2020-12-31" decimals="0" unitRef="USD"> 58174 </us-gaap:OperatingLeaseRightOfUseAsset>
<us-gaap:OtherAssetsNoncurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 13139 </us-gaap:OtherAssetsNoncurrent>
<us-gaap:OtherAssetsNoncurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD"> 20315 </us-gaap:OtherAssetsNoncurrent>
<us-gaap:OtherAssets contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 2768075 </us-gaap:OtherAssets>
<us-gaap:OtherAssets contextRef="AsOf2020-12-31" decimals="0" unitRef="USD"> 99776 </us-gaap:OtherAssets>
<us-gaap:Assets contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 16474640 </us-gaap:Assets>
<us-gaap:Assets contextRef="AsOf2020-12-31" decimals="0" unitRef="USD"> 3911621 </us-gaap:Assets>
<us-gaap:AccountsPayableCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 1163284 </us-gaap:AccountsPayableCurrent>
<us-gaap:AccountsPayableCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD"> 153640 </us-gaap:AccountsPayableCurrent>
<us-gaap:AccruedLiabilitiesCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 2407528 </us-gaap:AccruedLiabilitiesCurrent>
<us-gaap:AccruedLiabilitiesCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD"> 200495 </us-gaap:AccruedLiabilitiesCurrent>
<us-gaap:DueToRelatedPartiesCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 218273 </us-gaap:DueToRelatedPartiesCurrent>
<us-gaap:NotesAndLoansPayableCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 4865749 </us-gaap:NotesAndLoansPayableCurrent>
<us-gaap:NotesAndLoansPayableCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD"> 1827531 </us-gaap:NotesAndLoansPayableCurrent>
<us-gaap:OperatingLeaseLiabilityCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 808223 </us-gaap:OperatingLeaseLiabilityCurrent>
<us-gaap:OperatingLeaseLiabilityCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD"> 43506 </us-gaap:OperatingLeaseLiabilityCurrent>
<us-gaap:LiabilitiesCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 9463057 </us-gaap:LiabilitiesCurrent>
<us-gaap:LiabilitiesCurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD"> 2225172 </us-gaap:LiabilitiesCurrent>
<us-gaap:LongTermNotesAndLoans contextRef="AsOf2020-12-31" decimals="0" unitRef="USD"> 194940 </us-gaap:LongTermNotesAndLoans>
<us-gaap:OperatingLeaseLiabilityNoncurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 1392068 </us-gaap:OperatingLeaseLiabilityNoncurrent>
<us-gaap:OperatingLeaseLiabilityNoncurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD"> 15492 </us-gaap:OperatingLeaseLiabilityNoncurrent>
<us-gaap:LiabilitiesNoncurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 1392068 </us-gaap:LiabilitiesNoncurrent>
<us-gaap:LiabilitiesNoncurrent contextRef="AsOf2020-12-31" decimals="0" unitRef="USD"> 210432 </us-gaap:LiabilitiesNoncurrent>
<us-gaap:Liabilities contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 10855125 </us-gaap:Liabilities>
<us-gaap:Liabilities contextRef="AsOf2020-12-31" decimals="0" unitRef="USD"> 2435604 </us-gaap:Liabilities>
<us-gaap:PreferredStockSharesAuthorized contextRef="AsOf2021-12-31" decimals="INF" unitRef="Shares"> 5000000 </us-gaap:PreferredStockSharesAuthorized>
<us-gaap:PreferredStockSharesAuthorized contextRef="AsOf2020-12-31" decimals="INF" unitRef="Shares"> 5000000 </us-gaap:PreferredStockSharesAuthorized>
<us-gaap:PreferredStockParOrStatedValuePerShare contextRef="AsOf2021-12-31_us-gaap_SeriesAPreferredStockMember" decimals="INF" unitRef="USDPShares"> 0 </us-gaap:PreferredStockParOrStatedValuePerShare>
<us-gaap:PreferredStockParOrStatedValuePerShare contextRef="AsOf2020-12-31_us-gaap_SeriesAPreferredStockMember" decimals="INF" unitRef="USDPShares"> 0 </us-gaap:PreferredStockParOrStatedValuePerShare>
<us-gaap:PreferredStockSharesAuthorized contextRef="AsOf2021-12-31_us-gaap_SeriesAPreferredStockMember" decimals="INF" unitRef="Shares"> 20 </us-gaap:PreferredStockSharesAuthorized>
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<us-gaap:InterestPaidNet contextRef="From2020-01-012020-12-31" decimals="0" unitRef="USD"> 206328 </us-gaap:InterestPaidNet>
<CANB:IssuanceOfCommonStockInLieuOfRepaymentsOfNotesPayable contextRef="From2021-01-012021-12-31" decimals="0" unitRef="USD"> 537748 </CANB:IssuanceOfCommonStockInLieuOfRepaymentsOfNotesPayable>
<CANB:IssuanceOfCommonStockInLieuOfRepaymentsOfNotesPayable contextRef="From2020-01-012020-12-31" decimals="0" unitRef="USD"> 1568109 </CANB:IssuanceOfCommonStockInLieuOfRepaymentsOfNotesPayable>
<us-gaap:StockIssued1 contextRef="From2021-01-012021-12-31" decimals="0" unitRef="USD"> 2657048 </us-gaap:StockIssued1>
<us-gaap:StockIssued1 contextRef="From2020-01-012020-12-31" decimals="0" unitRef="USD"> 1458485 </us-gaap:StockIssued1>
<CANB:IssuanceOfCommonStockInAcquisitionOfNotePayableCommitmentShares contextRef="From2021-01-012021-12-31" decimals="0" unitRef="USD"> 3453014 </CANB:IssuanceOfCommonStockInAcquisitionOfNotePayableCommitmentShares>
<CANB:IssuanceOfCommonStockInAcquisitionOfNotePayableCommitmentShares contextRef="From2020-01-012020-12-31" decimals="0" unitRef="USD"> 217011 </CANB:IssuanceOfCommonStockInAcquisitionOfNotePayableCommitmentShares>
<CANB:NoncashAssetsAcquiredThroughCommonStockPayable contextRef="From2021-01-012021-12-31" decimals="0" unitRef="USD"> 1750000 </CANB:NoncashAssetsAcquiredThroughCommonStockPayable>
<CANB:NoncashAssetsAcquiredThroughIssuanceOfPromissoryNote contextRef="From2021-01-012021-12-31" decimals="0" unitRef="USD"> 1250000 </CANB:NoncashAssetsAcquiredThroughIssuanceOfPromissoryNote>
<CANB:IssuanceOfCommonStockWarrantsAndCommitmentSharesInConnectionWithConvertiblePromissoryNote contextRef="From2021-01-012021-12-31" decimals="0" unitRef="USD"> 515276 </CANB:IssuanceOfCommonStockWarrantsAndCommitmentSharesInConnectionWithConvertiblePromissoryNote>
<CANB:IssuanceOfCommonStockInAcquisitionOfInventory contextRef="From2020-01-012020-12-31" decimals="0" unitRef="USD"> 491979 </CANB:IssuanceOfCommonStockInAcquisitionOfInventory>
<us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock contextRef="From2021-01-012021-12-31">
<p id="xdx_80A_eus-gaap--BusinessDescriptionAndBasisOfPresentationTextBlock_zHS37dKqCqa6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note 1 – <span id="xdx_827_zReULrFf9cyg">Organization and Description of Business</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Can B̅ Corp. was originally incorporated as WrapMail, Inc. (“WRAP”) in Florida on October 11, 2005. On May 15, 2017, WRAP changed its name to Canbiola, Inc. On January 16, 2020 Canbiola, Inc. changed its name to Can B̅ Corp. (the “Company”, “we”, “us”, “our”, “CANB”, “Can B̅” or “Registrant”).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company acquired 100% of the membership interests in Pure Health Products, LLC, a New York limited liability company (“PHP” or “Pure Health Products”) effective December 28, 2018. The Company runs it manufacturing operations through PHP and holds and sells several of its brands through PHP as well. The Company’s durable equipment products, such as sam® units with and without CBD infused pads, are marketed and sold through its wholly-owned subsidiaries, Duramed Inc. (incorporated on November 29, 2018) and Duramed MI LLC (fka DuramedNJ, LLC) (incorporated on May 29, 2019) (collectively, “Duramed”). Duramed began operating on or about February 1, 2019. Most of the Company’s consumer products include hemp derived cannabidiol (“CBD”); however, the Company has just recently begun extracting cannabinol (“CBN”) and cannabigerol (“CBG”) for wholesale to third-parties looking to incorporate such compounds into their products through its wholly owned subsidiaries, Botanical Biotech, LLC (incorporated March 10, 2021), TN Botanicals, LLC and CO Botanicals LLC (both incorporated in August 2021). These three subsidiaries have also begun synthesizing Delta-8 and Delta-10 from hemp. Delta-8 and Delta-10 can produce similar, though less potent, effects as delta-9 (commonly referred to as THC); however, the legality of hemp derived Delta-8 and Delta-10 are in a gray area and considered a potential loophole at this point due to the 2018 hemp bill. The Company’s other subsidiaries did not have operations during the year ended December 31, 2021.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company is in the business of promoting health and wellness through its development, manufacture and sale of products containing cannabinoids derived from hemp biomass and the licensing of durable medical devises. Can B̅’s products include oils, creams, moisturizers, isolate, gel caps, spa products, and concentrates and lifestyle products. Can B̅ develops its own line of proprietary products as well seeks synergistic value through acquisitions in the hemp industry. Can B̅ aims to be the premier provider of the highest quality hemp derived products on the market through sourcing the best raw material and offering a variety of products we believe will improve people’s lives in a variety of areas.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p>
</us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock>
<us-gaap:SubstantialDoubtAboutGoingConcernTextBlock contextRef="From2021-01-012021-12-31">
<p id="xdx_80A_eus-gaap--SubstantialDoubtAboutGoingConcernTextBlock_zdPwkRBNEqzl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note 2 – <span id="xdx_822_zDJTGft1xTE1">Liquidity</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The consolidated financial statements have been prepared on a “going concern” basis, which contemplates the realization of assets and liquidation of liabilities in a normal course of business. As of December 2021, the Company had cash and cash equivalents of $<span id="xdx_908_eus-gaap--CashAndCashEquivalentsAtCarryingValue_iI_c20211231_zr5RXX4T54t3" title="Cash and cash equivalents">449,001 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">and negative working capital of $<span id="xdx_90A_ecustom--WorkingCapital_iNI_pp0p0_di_c20211231_zougf2FvGdx1" title="Working capital">2,809,418</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">. </span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For the years ended December 31, 2021 and 2020, the Company had incurred losses of $<span id="xdx_90D_eus-gaap--NetIncomeLoss_iN_pp0p0_di_c20210101__20211231_zic1BTGGGTW3" title="Net loss">12,169,395 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">and $<span id="xdx_907_eus-gaap--NetIncomeLoss_iN_pp0p0_di_c20200101__20201231_z1YZS0SE1Xz3" title="Net loss">8,878,904</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">, </span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">respectively. These factors raise substantial doubt as to the Company’s ability to continue as a going concern. The Company plans to improve its financial condition by raising capital through the sale of shares of its common stock. Also, the Company plans to expand its operation of CBD products to increase its profitability. The consolidated financial statements do not include any adjustments that might be necessary should the Company be unable to continue as a going concern.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:SubstantialDoubtAboutGoingConcernTextBlock>
<us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 449001 </us-gaap:CashAndCashEquivalentsAtCarryingValue>
<CANB:WorkingCapital contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> -2809418 </CANB:WorkingCapital>
<us-gaap:NetIncomeLoss contextRef="From2021-01-012021-12-31" decimals="0" unitRef="USD"> -12169395 </us-gaap:NetIncomeLoss>
<us-gaap:NetIncomeLoss contextRef="From2020-01-012020-12-31" decimals="0" unitRef="USD"> -8878904 </us-gaap:NetIncomeLoss>
<us-gaap:SignificantAccountingPoliciesTextBlock contextRef="From2021-01-012021-12-31">
<p id="xdx_806_eus-gaap--SignificantAccountingPoliciesTextBlock_zF1Wx9u0ibp2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note 3 – <span id="xdx_822_z69bGVQzorb7">Basis of Presentation and Summary of Significant Accounting Policies</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p id="xdx_842_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_z3EgFzOBaV4h" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_86C_za2KaGVO3C54">Basis of presentation</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The accompanying consolidated financial statements are presented in conformity with accounting principles generally accepted in the United States of America (“GAAP”).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span id="xdx_904_eus-gaap--StockholdersEquityReverseStockSplit_c20210101__20211231_zjhrho5iFvya" style="font-family: Times New Roman, Times, Serif" title="Reverse stock split, description">On February 8, 2022, the Company effected a 1-for-15 reverse stock split of the Company’s common stock, or the 2021 Reverse Stock Split. As a result of the 2021 Reverse Stock Split, every 15 shares of the Company’s pre-2021 Reverse Stock Split common stock were combined and reclassified into one share of the Company’s common stock.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p id="xdx_844_eus-gaap--ConsolidationPolicyTextBlock_zm5r8nRwWi6g" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_86D_zGGQ0u2QUQS8">Principles of Consolidation</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The consolidated financial statements contained herein include the accounts of Can B Corp. and its wholly owned subsidiaries. All significant intercompany balances and transactions have been eliminated.</span></p> <p id="xdx_857_zE7zsA7iZek7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Can B̅ Corp. and Subsidiaries</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to Consolidated Financial Statements</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December 31, 2021 and 2020</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84B_ecustom--UnusualRisksAndUncertaintiesPolicyTextBlock_zkFRrGQ1m9Wg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_86F_zjU3YthVnUsf">Covid-19</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Commencing in December 2019, the novel strain of coronavirus (“COVID-19”) began spreading throughout the world, including the first outbreak in the US in February 2020. On March 11, 2020, the World Health Organization declared COVID-19 a global pandemic and recommended containment and mitigation measures worldwide. COVID-19 has disrupted and continues to significantly disrupt local, regional, and global economies and businesses. The</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">COVID-19 outbreak is disrupting supply chains and affecting production and sales across a range of industries. The extent of the impact of COVID-19 on the Company’s operational and financial performance will depend on certain developments, including the duration and spread of the outbreak, impact on the Company’s customers, employees and vendors, all of which are uncertain and cannot be predicted. At this point, the extent to which COVID-19 may impact the Company’s financial condition and/or results of operations is uncertain.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In response to COVID-19, the Company put into place certain restrictions, requirements and guidelines to protect the health of its employees and clients, including requiring that certain conditions be met before employees return to the Company’s offices. Also, to protect the health and safety of its employees, the Company’s daily execution has evolved into a largely virtual model. The Company plans to continue to monitor the current environment and may take further actions that may be required by federal, state or local authorities or that it determines to be in the interests of its employees, customers, and partners.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_847_eus-gaap--UseOfEstimates_zIsS1dncyTW8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_86D_zRnBRXAcMrcd">Use of Estimates</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of sales (or revenues) and expenses during the reporting period.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Making estimates requires management to exercise significant judgment. It is at least reasonably possible that estimates made as of the date of the financial statements could change in the near term due to one or more future events. Accordingly, the actual results could differ significantly from those estimates. Significant accounting estimates reflected in the Company’s consolidated financial statements include, but are not limited to, revenue recognition, allowance for doubtful accounts, recognition and measurement of income tax assets, valuation of share-based compensation, and the valuation of net assets acquired.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84A_ecustom--AssetAcquisitionsPolicyTextBlock_zrNHvmxkXui6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span id="xdx_86F_z3AZ6e4tgG7f" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Asset Acquisitions</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">When applicable, the Company accounts for the acquisition of a business in accordance with the accounting standards codification (“ASC”) guidance for business combinations, whereby the total purchase consideration transferred is allocated to the assets acquired and liabilities assumed, including amounts attributable to non-controlling interests, when applicable, based on their respective estimated fair values as of the date of acquisition. Goodwill represents the excess of purchase consideration transferred over the estimated fair value of the identifiable net assets acquired in a business combination.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Assigning estimated fair values to the net assets acquired requires the use of significant estimates, judgments, inputs, and assumptions regarding the fair value of the assets acquired and liabilities assumed. Estimated fair values of assets acquired and liabilities assumed are generally based on available historical information, independent valuations or appraisals, future expectations, and assumptions determined to be reasonable but are inherently uncertain with respect to future events, including economic conditions, competition, the useful life of the acquired assets, and other factors. The company may refine the estimated fair values of assets acquired and liabilities assumed, if necessary, over a period not to exceed one year from the date of acquisition by taking into consideration new information that, if known at the date of acquisition, would have affected the estimated fair values ascribed to the assets acquired and liabilities assumed. The judgments made in determining the estimated fair value assigned to assets acquired and liabilities assumed, as well as the estimated useful life and depreciation or amortization method of each asset, can materially impact the net earnings of the periods subsequent to the acquisition through depreciation and amortization, and in certain instances through impairment charges, if the asset becomes impaired in the future. During the measurement period, any purchase price allocation changes that impact the carrying value of goodwill affects any measurement of goodwill impairment taken during the measurement period, if applicable. If necessary, purchase price allocation revisions that occur outside of the measurement period are recorded within cost of sales or selling, general and administrative expense within the Consolidated Statements of Earnings depending on the nature of the adjustment.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Can B̅ Corp. and Subsidiaries</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to Consolidated Financial Statements</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December 31, 2021 and 2020</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">When an acquisition does not meet the definition of a business combination because either: (i) substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset, or group of similar identified assets, or (ii) the acquired entity does not have an input and a substantive process that together significantly contribute to the ability to create outputs, the company accounts for the acquisition as an asset acquisition. In an asset acquisition, goodwill is not recognized, but rather, any excess purchase consideration over the fair value of the net assets acquired is allocated on a relative fair value basis to the identifiable net assets as of the acquisition date and any direct acquisition-related transaction costs are capitalized as part of the purchase consideration.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_840_eus-gaap--RevenueRecognitionPolicyTextBlock_zAJvuwfBwNv6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_866_zFF12sr5w7H3">Revenue Recognition</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: -0.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company recognizes revenue in accordance with the Financial Accounting Standards Board (“FASB”) ASC 606, Revenue from Contracts with Customers, which requires that five basic steps be followed to recognize revenue: (1) a legally enforceable contract that meets criterial standards as to composition and substance is identified; (2) performance obligations relating to provision of goods or services to the customer are identified; (3) the transaction price, with consideration given to any variable, noncash, or other relevant consideration, is determined; (4) the transaction price is allocated to the performance obligations; and (5) revenue is recognized when control of goods or services is transferred to the customer with consideration given, whether that control happens over time or not. Determination of criteria (3) and (4) are based on our management’s judgments regarding the fixed nature of the selling prices of the products and services delivered and the collectability of those amounts.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: -0.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: -0.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Private Label Customers are wholesale distributors of the Company’s product, under their own wholesale private label brand. The products are made to Company specifications and shipped directly to the wholesaler. The pricing is predicated upon a volume discount negotiated at the time of the placement of the orders. Product is produced and labeled in the Washington manufacturing facility and shipped directly to the Private Label customer who re-distributes to their retail and other customers. The products are fully paid when shipped.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: -0.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: -0.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenue from product sales is recognized when an order has been obtained, the price is fixed and determinable, the product is shipped, title has transferred, and collectability is reasonably assured.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: -0.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: -0.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s Duramed Division provides a sam® Pro 2.0 medical device to patients through a doctor program whereby the physician evaluates the patients’ needs for medical necessity, and if determined that the device use would be beneficial, writes a prescription for the patient who signs a rental form, for a 35-day cycle for the unit, that is submitted to Duramed who bills the appropriate insurance company. The insurance company pays the invoice, or a negotiated amount via arbitration, and that revenue is reported as revenue when invoiced to the insurance carrier. The collected amount is reconciled with the invoice amount on a daily basis.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: -0.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Freight billed to customers is included within sales on the consolidated statement of operations. The related freight charged to the Company is included within cost of revenues. Sales tax collected from customers is remitted to governmental authorities on a net basis.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: -0.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_842_eus-gaap--CostOfSalesPolicyTextBlock_zcDiHZ3N2QQ" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_866_zxr0m2lXVyp3">Cost of Revenues</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: -0.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The cost of revenues is the total cost incurred to obtain a sale and the cost of the goods sold, and the Company’s policy is to recognize it in the same manner as, and in conjunction with, revenue recognition. Cost of revenues primarily consist of the costs directly attributable to revenue recognized and includes expenses related to the production, packaging and labeling of our CBD products.</span></p> <p id="xdx_85F_ztiFPvFXkR9i" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Can B̅ Corp. and Subsidiaries</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to Consolidated Financial Statements</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December 31, 2021 and 2020</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p id="xdx_84D_eus-gaap--CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy_zrYdl5nu1Xzi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_86D_zALKhFNlMyj3">Cash, cash equivalents and restricted cash</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_844_eus-gaap--TradeAndOtherAccountsReceivableUnbilledReceivablesPolicy_zHoHXFrom8Me" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_868_zJK5usxr3R7l">Accounts receivables, net</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Trade receivables arise from granting credit to customers in the normal course of business, are unsecured and are presented net of an allowance for doubtful accounts. The allowance is based on a number of factors, including the length of time the receivable is past due, the Company’s previous loss history, the customer’s current ability to pay, and the general condition of the economy and industry as a whole. Depending on the customer, payment is due between 30 and 60 days after the customer receives an invoice. Accounts that are more than 45 days past due are individually analyzed for collectability. When all collection efforts have been exhausted, the accounts are written off. Historically, the Company has not suffered significant losses with respect to its trade receivables.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_848_eus-gaap--InventoryPolicyTextBlock_ztUpYaRSaaT4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_86F_zAoDWn4k4Gyf">Inventories</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inventories, which consist of purchased components for resale, are valued at the lower of average cost (which approximates the first-in, first-out method) and net realizable value. The Company reduces the carrying value of inventory for those items that are potentially excess, obsolete or slow-moving based on changes in customer demand, technology developments or other economic factors. </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_840_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_zDrZPPAMozmj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_869_z3RFnun0n1tf">Long-lived assets</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Property and equipment are recorded at cost and presented net of accumulated depreciation. Major additions and betterments are capitalized while maintenance and repairs, which do not improve or extend the life of the respective assets, are expensed. Property and equipment are depreciated on the straight-line basis over their estimated useful lives.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Definite-lived intangible assets arising from asset acquisitions include intellectual property, patents, trademarks, and certain hemp processing registrations. Definite-lived intangible assets are amortized over the estimated period during which the asset is expected to contribute directly or indirectly to future cash flows.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company reviews its long-lived assets for impairment whenever events or circumstances exist that indicate the carrying amount of an asset or asset group may not be recoverable. The recoverability of long-lived assets is measured by a comparison of the carrying amount of the asset or asset group to the future undiscounted cash flows expected to</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">be generated by that asset group. If the asset or asset group is considered to be impaired, an impairment loss would be recorded to adjust the carrying amounts to the estimated fair value. No such impairment was recorded during the periods covered by this report.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_844_eus-gaap--GoodwillAndIntangibleAssetsPolicyTextBlock_zIuLHPFfno7k" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_863_zymBS0dzDCx7">Goodwill</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Goodwill represents the excess of the purchase price over the fair value of the net identifiable assets acquired in a business combination. Goodwill is reviewed for impairment at least annually, in December, or more frequently if a triggering event occurs between impairment testing dates. As of December 31, 2021, the Company operated as a single operating segment and as a single reporting unit for the purpose of evaluating goodwill impairment.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s impairment assessment begins with a qualitative assessment to determine whether it is more likely than not that the fair value of the reporting unit is less than its carrying value. Qualitative factors may include, macroeconomic conditions, industry and market considerations, cost factors, and other relevant entity and Company specific events. If, based on the qualitative test, the Company determines that it is “more likely than not” that the fair value of a reporting unit is less than its carrying value, then a goodwill impairment test using quantitative assessments must be performed. If it is determined that it is “not likely” that the fair value of the reporting unit is less than its carrying value, then no further testing is required.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Can B̅ Corp. and Subsidiaries</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to Consolidated Financial Statements</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December 31, 2021 and 2020</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The selection and assessment of qualitative factors used to determine whether it is more likely than not that the fair value of a reporting unit exceeds the carrying value involves significant judgment and estimates. If it is determined under the qualitative assessment that it is more likely than not that the fair value of a reporting unit is less than its carrying value, then the estimated fair value of the Company would be compared with its carrying value (including goodwill). If the fair value of the Company exceeds its carrying value, step two does not need to be performed. If the estimated fair value of the Company is less than its carrying value, an indication of goodwill impairment exists for the Company and it would need to perform step two of the impairment test. Under step two, an impairment loss would be recognized for any excess of the carrying amount of the Company’s goodwill over its fair value. Fair value of the Company under the two-step assessment is determined using a combination of both income and market-based approaches. No goodwill impairments were identified for the periods covered by this report.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_846_eus-gaap--LoansAndLeasesReceivableLeaseFinancingPolicy_zSag2VBWkx31" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_86D_zsUQBMR7GF8h">Leases</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company determines if an arrangement is or contains a lease at contract inception. In arrangements that involve an identified asset, there is also judgment in evaluating if we have the right to direct the use of that asset.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company does not have any finance leases. Operating leases are recorded in our consolidated balance sheets. Right-of-use (“ROU”) assets and lease liabilities are measured at the lease commencement date based on the present value of the remaining lease payments over the lease term, determined using the discount rate for the lease at the commencement date. Because the rate implicit in our leases is not readily determinable, we use our incremental borrowing rate as the discount rate, which approximates the interest rate at which we could borrow on a collateralized basis with similar terms and payments and in similar economic environments. As of December 31, 2021, our leases had remaining lease terms of up to 4 years, some of which included options to extend the lease for up to 14 years and options to terminate the lease within 1 year. Optional periods to extend the lease, including by not exercising a termination option, are included in the lease term when it is reasonably certain that the option will be exercised. Operating lease expense is recognized on a straight-line basis over the lease term. We account for lease and non-lease components, principally common area maintenance for our facilities leases, as a single lease component.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In accordance with accounting requirements, leases with an initial term of 12 months or less are recorded on the balance sheet, with lease expense for these leases recognized on a straight-line basis over the lease term.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84C_eus-gaap--IncomeTaxPolicyTextBlock_zXqbghP0zODa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_864_zcWK3daTMynh">Income taxes</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Income taxes are accounted for under the asset and liability method pursuant to ASC Topic 740, <i>Income Taxes </i>(ASC 740), whereby deferred tax assets and liabilities are recognized for the expected future consequences attributable to the differences between the financial statement carrying amounts and the tax basis of assets and liabilities. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in the period of the change. Further, deferred tax assets are recognized for the expected realization of available net operating loss and tax credit carryforwards. A valuation allowance is recorded on gross deferred tax assets when it is “more likely than not” that such asset will not be realized. When evaluating the realizability of deferred tax assets, all evidence, both positive and negative, is evaluated. Items considered in this analysis include the ability to carry back losses, the reversal of temporary differences, tax planning strategies, and expectations of future earnings. The Company reviews its deferred tax assets on a quarterly basis to determine if a valuation allowance is required based upon these factors. Changes in the Company’s assessment of the need for a valuation allowance could give rise to a change in such allowance, potentially resulting in additional expense or benefit in the period of change.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s income tax provision or benefit includes U.S. federal, state and local income taxes and is based on pre-tax income or loss. In determining the annual effective income tax rate, the Company analyzed various factors, including its annual earnings and taxing jurisdictions in which the earnings were generated, the impact of state and local income taxes, and its ability to use tax credits and net operating loss carryforwards.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"/></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Can B̅ Corp. and Subsidiaries</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to Consolidated Financial Statements</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December 31, 2021 and 2020</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Under ASC 740, the amount of tax benefit to be recognized is the amount of benefit that is “more likely than not” to be sustained upon examination. The Company analyzes its tax filing positions in all of the U.S. federal, state, local,</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">and foreign tax jurisdictions where it is required to file income tax returns, as well as for all open tax years in these jurisdictions. If, based on this analysis, the Company determines that uncertainties in tax positions exist, a liability is established in the consolidated financial statements. The Company recognizes accrued interest and penalties related to unrecognized tax positions in the provision for income taxes.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s income tax returns are subject to examination by federal and state authorities in accordance with prescribed statutes.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84F_eus-gaap--CompensationRelatedCostsPolicyTextBlock_zclnyNPEih1a" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Stock-based compensation </i></b></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i/></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company accounts for stock-based compensation in accordance with ASC 718, <i>Compensation—Stock Compensation </i>(“ASC 718”<i>)</i>, by recognizing compensation expense based upon the estimated fair value of the awards on the date of grant. The Company determines the estimated grant-date fair value of restricted shares using the closing price on the date of the grant and the grant-date fair value of stock options using the Black-Scholes-Merton model. In order to calculate the fair value of the options, certain assumptions are made regarding the components of the model, including risk-free interest rate, volatility, expected dividend yield and expected option life. Changes to the assumptions could cause significant adjustments to the valuation. The Company recognizes compensation costs ratably over the period of service using the straight-line method.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Due to the limited trading history of the Company’s common stock, estimated volatility was based on a peer group of public companies and took into consideration the increased short-term volatility in historical data due to COVID-19.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84B_eus-gaap--EarningsPerSharePolicyTextBlock_zXjOkQQsrtvc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_868_zz1ObB2ibzFi">Net loss per common share</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant to ASC Topic 260, <i>Earnings Per Share</i>, basic net loss per common share is computed by dividing net loss by the weighted average number of common shares outstanding during the reporting periods, including vested but undelivered stock options.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Diluted net loss per share is based on the weighted average number of shares outstanding during the periods plus the effect, if any, of the potential exercise or conversion of securities, such as warrants and restricted stock units that would cause the issuance of additional shares of common stock. In computing the basic and diluted net loss per share applicable to common stockholders during the periods listed in the consolidated statements of operations, the weighted average number of shares are the same for both basic and diluted net loss per share due to the fact that when a net loss exists, dilutive shares are not included in the calculation as the impact is anti-dilutive. An anti-dilutive impact is an increase in earnings per share or a decrease in net loss per share that would result from the conversion, exercise, or issuance of certain contingent securities.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84C_eus-gaap--ConcentrationRiskCreditRisk_zDxc3bhg0DQ4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_86B_zyAMHVBF64g1">Concentration of business and credit risk</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial instruments, which potentially subject the Company to concentrations of credit risk, consist primarily of cash and cash equivalents and accounts receivable. Cash held by the Company, in financial institutions, regularly exceeds the federally insured limit of $<span id="xdx_900_eus-gaap--CashFDICInsuredAmount_iI_c20211231_zQV2L8zmqMxf">250,000</span>. At December 31, 2021 and 2020, cash balances held with a financial institution exceeded the federally insured limit. However, management does not believe this poses a significant credit risk.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">No customer accounted for more than <span id="xdx_90C_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20210101__20211231__srt--MajorCustomersAxis__custom--NoCustomerMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zeY8djxSxLhc" title="Concentration Risk, Percentage">10</span>% of sales or accounts receivable in each of the periods presented in the accompanying consolidated financial statements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_843_eus-gaap--FairValueOfFinancialInstrumentsPolicy_z8oX5d2UmEq9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_86A_zEJ9w0rWdT81">Fair value of financial instruments</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fair value is the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Company considers the principal or most advantageous market in which it would transact, and it considers assumptions that market participants would use when pricing the asset or liability.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"/></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Can B̅ Corp. and Subsidiaries</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to Consolidated Financial Statements</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December 31, 2021 and 2020</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ASC Topic 820, <i>Fair Value Measurements and Disclosures</i> provides a fair value hierarchy, which prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The level in the hierarchy within which the fair value measurement in its entirety falls is based upon the lowest level of input that is significant to the fair value measurement as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 1 — inputs are based upon unadjusted quoted prices for identical assets or liabilities traded in active markets.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 2 — inputs are based upon quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active and model-based valuation techniques for which all significant assumptions are observable in the market or can be corroborated by observable market data for substantially the full term of the assets or liabilities.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 3 — inputs are generally unobservable and typically reflect management’s estimates of assumptions that market participants would use in pricing the asset or liability. The fair values are therefore determined using model-based techniques that include option pricing models, discounted cash flow models, and similar techniques.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Assets measured at fair value on a non-recurring basis include goodwill, and tangible and intangible assets. Such assets are reviewed annually for impairment indicators. If a triggering event has occurred, the assets are re-measured when the estimated fair value of the corresponding asset group is less than the carrying value. The fair value measurements, in such instances, are based on significant unobservable inputs (Level 3).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The carrying amounts of the Company’s financial instruments, which include accounts receivables, accounts payable and accrued expenses and debt at floating interest rates, approximate their fair values, principally due to their short-term nature, maturities or nature of interest rates.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_843_eus-gaap--AdvertisingCostsPolicyTextBlock_zPS2Zy9IYe1i" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_86B_z0NTLg1bs0G">Advertising and vendor considerations</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Advertising costs are expensed as incurred.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_846_eus-gaap--PriorPeriodReclassificationAdjustmentDescription_zZBJSE0gvkx9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_86C_zLi55iv0zKv9">Reclassifications</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certain prior period amounts have been reclassified to conform to the current period presentation.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_848_eus-gaap--SegmentReportingPolicyPolicyTextBlock_zsek3OYP1EXb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_868_z5ifiz4QWeUe">Segment reporting</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company operates as a single operating segment. The Chief Executive Officer, who is the chief operating decision maker, manages the Company as a single profit center in order to promote collaboration, provide comprehensive service offerings across the entire customer base, and provide incentives to employees based on the success of the organization as a whole. Although certain information regarding selected products or services is discussed for purposes of promoting an understanding of the Company’s business, the chief operating decision maker manages the Company and allocates resources at the consolidated level.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_843_ecustom--RecentlyAdoptedAccountingPronouncementsPolicyPolicyTextBlock_zd0KLDLpDqX9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span><span id="xdx_867_zGIdLGZWuAe3">Recently Adopted Accounting Pronouncements</span></span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Financial Accounting Standards Board (“FASB”) issued the following accounting pronouncement which became effective for the Company in 2021, and which did not have a material impact on its condensed consolidated financial statements:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"/></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Can B̅ Corp. and Subsidiaries</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to Consolidated Financial Statements</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December 31, 2021 and 2020</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In December 2019, the FASB issued ASU 2019-12, <i>Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes</i> (“ASU 2019-12”), which modifies ASC 740 to simplify the accounting for income taxes. ASU 2019-12 addresses the accounting for hybrid tax regimes, tax basis step-up in goodwill obtained in a transaction that is not a business combination, separate financial statements of legal entities not subject to tax, intraperiod tax allocation exception to incremental approach, ownership changes in investments - changes from a subsidiary to an equity method investment, ownership changes in investments - changes from an equity method investment to a subsidiary, interim period accounting for enacted changes in tax law and year-to-date loss limitation in interim period tax accounting.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p id="xdx_843_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zP3uvB999wQ3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_868_zuqkv5PuoAy4">Recently issued accounting standards</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">To date, there have been no recent accounting pronouncements not yet effective that have significance, or potential significance, to our consolidated financial statements.</span></p> <p id="xdx_852_zIyIZxqVpl57" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:SignificantAccountingPoliciesTextBlock>
<us-gaap:BasisOfAccountingPolicyPolicyTextBlock contextRef="From2021-01-012021-12-31">
<p id="xdx_842_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_z3EgFzOBaV4h" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_86C_za2KaGVO3C54">Basis of presentation</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The accompanying consolidated financial statements are presented in conformity with accounting principles generally accepted in the United States of America (“GAAP”).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span id="xdx_904_eus-gaap--StockholdersEquityReverseStockSplit_c20210101__20211231_zjhrho5iFvya" style="font-family: Times New Roman, Times, Serif" title="Reverse stock split, description">On February 8, 2022, the Company effected a 1-for-15 reverse stock split of the Company’s common stock, or the 2021 Reverse Stock Split. As a result of the 2021 Reverse Stock Split, every 15 shares of the Company’s pre-2021 Reverse Stock Split common stock were combined and reclassified into one share of the Company’s common stock.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p>
</us-gaap:BasisOfAccountingPolicyPolicyTextBlock>
<us-gaap:StockholdersEquityReverseStockSplit contextRef="From2021-01-012021-12-31"> On February 8, 2022, the Company effected a 1-for-15 reverse stock split of the Company’s common stock, or the 2021 Reverse Stock Split. As a result of the 2021 Reverse Stock Split, every 15 shares of the Company’s pre-2021 Reverse Stock Split common stock were combined and reclassified into one share of the Company’s common stock. </us-gaap:StockholdersEquityReverseStockSplit>
<us-gaap:ConsolidationPolicyTextBlock contextRef="From2021-01-012021-12-31">
<p id="xdx_844_eus-gaap--ConsolidationPolicyTextBlock_zm5r8nRwWi6g" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_86D_zGGQ0u2QUQS8">Principles of Consolidation</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The consolidated financial statements contained herein include the accounts of Can B Corp. and its wholly owned subsidiaries. All significant intercompany balances and transactions have been eliminated.</span></p>
</us-gaap:ConsolidationPolicyTextBlock>
<CANB:UnusualRisksAndUncertaintiesPolicyTextBlock contextRef="From2021-01-012021-12-31">
<p id="xdx_84B_ecustom--UnusualRisksAndUncertaintiesPolicyTextBlock_zkFRrGQ1m9Wg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_86F_zjU3YthVnUsf">Covid-19</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Commencing in December 2019, the novel strain of coronavirus (“COVID-19”) began spreading throughout the world, including the first outbreak in the US in February 2020. On March 11, 2020, the World Health Organization declared COVID-19 a global pandemic and recommended containment and mitigation measures worldwide. COVID-19 has disrupted and continues to significantly disrupt local, regional, and global economies and businesses. The</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">COVID-19 outbreak is disrupting supply chains and affecting production and sales across a range of industries. The extent of the impact of COVID-19 on the Company’s operational and financial performance will depend on certain developments, including the duration and spread of the outbreak, impact on the Company’s customers, employees and vendors, all of which are uncertain and cannot be predicted. At this point, the extent to which COVID-19 may impact the Company’s financial condition and/or results of operations is uncertain.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In response to COVID-19, the Company put into place certain restrictions, requirements and guidelines to protect the health of its employees and clients, including requiring that certain conditions be met before employees return to the Company’s offices. Also, to protect the health and safety of its employees, the Company’s daily execution has evolved into a largely virtual model. The Company plans to continue to monitor the current environment and may take further actions that may be required by federal, state or local authorities or that it determines to be in the interests of its employees, customers, and partners.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</CANB:UnusualRisksAndUncertaintiesPolicyTextBlock>
<us-gaap:UseOfEstimates contextRef="From2021-01-012021-12-31">
<p id="xdx_847_eus-gaap--UseOfEstimates_zIsS1dncyTW8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_86D_zRnBRXAcMrcd">Use of Estimates</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of sales (or revenues) and expenses during the reporting period.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Making estimates requires management to exercise significant judgment. It is at least reasonably possible that estimates made as of the date of the financial statements could change in the near term due to one or more future events. Accordingly, the actual results could differ significantly from those estimates. Significant accounting estimates reflected in the Company’s consolidated financial statements include, but are not limited to, revenue recognition, allowance for doubtful accounts, recognition and measurement of income tax assets, valuation of share-based compensation, and the valuation of net assets acquired.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:UseOfEstimates>
<CANB:AssetAcquisitionsPolicyTextBlock contextRef="From2021-01-012021-12-31">
<p id="xdx_84A_ecustom--AssetAcquisitionsPolicyTextBlock_zrNHvmxkXui6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span id="xdx_86F_z3AZ6e4tgG7f" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Asset Acquisitions</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">When applicable, the Company accounts for the acquisition of a business in accordance with the accounting standards codification (“ASC”) guidance for business combinations, whereby the total purchase consideration transferred is allocated to the assets acquired and liabilities assumed, including amounts attributable to non-controlling interests, when applicable, based on their respective estimated fair values as of the date of acquisition. Goodwill represents the excess of purchase consideration transferred over the estimated fair value of the identifiable net assets acquired in a business combination.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Assigning estimated fair values to the net assets acquired requires the use of significant estimates, judgments, inputs, and assumptions regarding the fair value of the assets acquired and liabilities assumed. Estimated fair values of assets acquired and liabilities assumed are generally based on available historical information, independent valuations or appraisals, future expectations, and assumptions determined to be reasonable but are inherently uncertain with respect to future events, including economic conditions, competition, the useful life of the acquired assets, and other factors. The company may refine the estimated fair values of assets acquired and liabilities assumed, if necessary, over a period not to exceed one year from the date of acquisition by taking into consideration new information that, if known at the date of acquisition, would have affected the estimated fair values ascribed to the assets acquired and liabilities assumed. The judgments made in determining the estimated fair value assigned to assets acquired and liabilities assumed, as well as the estimated useful life and depreciation or amortization method of each asset, can materially impact the net earnings of the periods subsequent to the acquisition through depreciation and amortization, and in certain instances through impairment charges, if the asset becomes impaired in the future. During the measurement period, any purchase price allocation changes that impact the carrying value of goodwill affects any measurement of goodwill impairment taken during the measurement period, if applicable. If necessary, purchase price allocation revisions that occur outside of the measurement period are recorded within cost of sales or selling, general and administrative expense within the Consolidated Statements of Earnings depending on the nature of the adjustment.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Can B̅ Corp. and Subsidiaries</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to Consolidated Financial Statements</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December 31, 2021 and 2020</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">When an acquisition does not meet the definition of a business combination because either: (i) substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset, or group of similar identified assets, or (ii) the acquired entity does not have an input and a substantive process that together significantly contribute to the ability to create outputs, the company accounts for the acquisition as an asset acquisition. In an asset acquisition, goodwill is not recognized, but rather, any excess purchase consideration over the fair value of the net assets acquired is allocated on a relative fair value basis to the identifiable net assets as of the acquisition date and any direct acquisition-related transaction costs are capitalized as part of the purchase consideration.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</CANB:AssetAcquisitionsPolicyTextBlock>
<us-gaap:RevenueRecognitionPolicyTextBlock contextRef="From2021-01-012021-12-31">
<p id="xdx_840_eus-gaap--RevenueRecognitionPolicyTextBlock_zAJvuwfBwNv6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_866_zFF12sr5w7H3">Revenue Recognition</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: -0.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company recognizes revenue in accordance with the Financial Accounting Standards Board (“FASB”) ASC 606, Revenue from Contracts with Customers, which requires that five basic steps be followed to recognize revenue: (1) a legally enforceable contract that meets criterial standards as to composition and substance is identified; (2) performance obligations relating to provision of goods or services to the customer are identified; (3) the transaction price, with consideration given to any variable, noncash, or other relevant consideration, is determined; (4) the transaction price is allocated to the performance obligations; and (5) revenue is recognized when control of goods or services is transferred to the customer with consideration given, whether that control happens over time or not. Determination of criteria (3) and (4) are based on our management’s judgments regarding the fixed nature of the selling prices of the products and services delivered and the collectability of those amounts.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: -0.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: -0.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Private Label Customers are wholesale distributors of the Company’s product, under their own wholesale private label brand. The products are made to Company specifications and shipped directly to the wholesaler. The pricing is predicated upon a volume discount negotiated at the time of the placement of the orders. Product is produced and labeled in the Washington manufacturing facility and shipped directly to the Private Label customer who re-distributes to their retail and other customers. The products are fully paid when shipped.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: -0.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: -0.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenue from product sales is recognized when an order has been obtained, the price is fixed and determinable, the product is shipped, title has transferred, and collectability is reasonably assured.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: -0.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: -0.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s Duramed Division provides a sam® Pro 2.0 medical device to patients through a doctor program whereby the physician evaluates the patients’ needs for medical necessity, and if determined that the device use would be beneficial, writes a prescription for the patient who signs a rental form, for a 35-day cycle for the unit, that is submitted to Duramed who bills the appropriate insurance company. The insurance company pays the invoice, or a negotiated amount via arbitration, and that revenue is reported as revenue when invoiced to the insurance carrier. The collected amount is reconciled with the invoice amount on a daily basis.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: -0.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Freight billed to customers is included within sales on the consolidated statement of operations. The related freight charged to the Company is included within cost of revenues. Sales tax collected from customers is remitted to governmental authorities on a net basis.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: -0.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:RevenueRecognitionPolicyTextBlock>
<us-gaap:CostOfSalesPolicyTextBlock contextRef="From2021-01-012021-12-31">
<p id="xdx_842_eus-gaap--CostOfSalesPolicyTextBlock_zcDiHZ3N2QQ" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_866_zxr0m2lXVyp3">Cost of Revenues</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: -0.75pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The cost of revenues is the total cost incurred to obtain a sale and the cost of the goods sold, and the Company’s policy is to recognize it in the same manner as, and in conjunction with, revenue recognition. Cost of revenues primarily consist of the costs directly attributable to revenue recognized and includes expenses related to the production, packaging and labeling of our CBD products.</span></p>
</us-gaap:CostOfSalesPolicyTextBlock>
<us-gaap:CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy contextRef="From2021-01-012021-12-31">
<p id="xdx_84D_eus-gaap--CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy_zrYdl5nu1Xzi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_86D_zALKhFNlMyj3">Cash, cash equivalents and restricted cash</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy>
<us-gaap:TradeAndOtherAccountsReceivableUnbilledReceivablesPolicy contextRef="From2021-01-012021-12-31">
<p id="xdx_844_eus-gaap--TradeAndOtherAccountsReceivableUnbilledReceivablesPolicy_zHoHXFrom8Me" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_868_zJK5usxr3R7l">Accounts receivables, net</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Trade receivables arise from granting credit to customers in the normal course of business, are unsecured and are presented net of an allowance for doubtful accounts. The allowance is based on a number of factors, including the length of time the receivable is past due, the Company’s previous loss history, the customer’s current ability to pay, and the general condition of the economy and industry as a whole. Depending on the customer, payment is due between 30 and 60 days after the customer receives an invoice. Accounts that are more than 45 days past due are individually analyzed for collectability. When all collection efforts have been exhausted, the accounts are written off. Historically, the Company has not suffered significant losses with respect to its trade receivables.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:TradeAndOtherAccountsReceivableUnbilledReceivablesPolicy>
<us-gaap:InventoryPolicyTextBlock contextRef="From2021-01-012021-12-31">
<p id="xdx_848_eus-gaap--InventoryPolicyTextBlock_ztUpYaRSaaT4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_86F_zAoDWn4k4Gyf">Inventories</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inventories, which consist of purchased components for resale, are valued at the lower of average cost (which approximates the first-in, first-out method) and net realizable value. The Company reduces the carrying value of inventory for those items that are potentially excess, obsolete or slow-moving based on changes in customer demand, technology developments or other economic factors. </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:InventoryPolicyTextBlock>
<us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock contextRef="From2021-01-012021-12-31">
<p id="xdx_840_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_zDrZPPAMozmj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_869_z3RFnun0n1tf">Long-lived assets</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Property and equipment are recorded at cost and presented net of accumulated depreciation. Major additions and betterments are capitalized while maintenance and repairs, which do not improve or extend the life of the respective assets, are expensed. Property and equipment are depreciated on the straight-line basis over their estimated useful lives.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Definite-lived intangible assets arising from asset acquisitions include intellectual property, patents, trademarks, and certain hemp processing registrations. Definite-lived intangible assets are amortized over the estimated period during which the asset is expected to contribute directly or indirectly to future cash flows.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company reviews its long-lived assets for impairment whenever events or circumstances exist that indicate the carrying amount of an asset or asset group may not be recoverable. The recoverability of long-lived assets is measured by a comparison of the carrying amount of the asset or asset group to the future undiscounted cash flows expected to</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">be generated by that asset group. If the asset or asset group is considered to be impaired, an impairment loss would be recorded to adjust the carrying amounts to the estimated fair value. No such impairment was recorded during the periods covered by this report.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock>
<us-gaap:GoodwillAndIntangibleAssetsPolicyTextBlock contextRef="From2021-01-012021-12-31">
<p id="xdx_844_eus-gaap--GoodwillAndIntangibleAssetsPolicyTextBlock_zIuLHPFfno7k" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_863_zymBS0dzDCx7">Goodwill</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Goodwill represents the excess of the purchase price over the fair value of the net identifiable assets acquired in a business combination. Goodwill is reviewed for impairment at least annually, in December, or more frequently if a triggering event occurs between impairment testing dates. As of December 31, 2021, the Company operated as a single operating segment and as a single reporting unit for the purpose of evaluating goodwill impairment.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s impairment assessment begins with a qualitative assessment to determine whether it is more likely than not that the fair value of the reporting unit is less than its carrying value. Qualitative factors may include, macroeconomic conditions, industry and market considerations, cost factors, and other relevant entity and Company specific events. If, based on the qualitative test, the Company determines that it is “more likely than not” that the fair value of a reporting unit is less than its carrying value, then a goodwill impairment test using quantitative assessments must be performed. If it is determined that it is “not likely” that the fair value of the reporting unit is less than its carrying value, then no further testing is required.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Can B̅ Corp. and Subsidiaries</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to Consolidated Financial Statements</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December 31, 2021 and 2020</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The selection and assessment of qualitative factors used to determine whether it is more likely than not that the fair value of a reporting unit exceeds the carrying value involves significant judgment and estimates. If it is determined under the qualitative assessment that it is more likely than not that the fair value of a reporting unit is less than its carrying value, then the estimated fair value of the Company would be compared with its carrying value (including goodwill). If the fair value of the Company exceeds its carrying value, step two does not need to be performed. If the estimated fair value of the Company is less than its carrying value, an indication of goodwill impairment exists for the Company and it would need to perform step two of the impairment test. Under step two, an impairment loss would be recognized for any excess of the carrying amount of the Company’s goodwill over its fair value. Fair value of the Company under the two-step assessment is determined using a combination of both income and market-based approaches. No goodwill impairments were identified for the periods covered by this report.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:GoodwillAndIntangibleAssetsPolicyTextBlock>
<us-gaap:LoansAndLeasesReceivableLeaseFinancingPolicy contextRef="From2021-01-012021-12-31">
<p id="xdx_846_eus-gaap--LoansAndLeasesReceivableLeaseFinancingPolicy_zSag2VBWkx31" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_86D_zsUQBMR7GF8h">Leases</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company determines if an arrangement is or contains a lease at contract inception. In arrangements that involve an identified asset, there is also judgment in evaluating if we have the right to direct the use of that asset.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company does not have any finance leases. Operating leases are recorded in our consolidated balance sheets. Right-of-use (“ROU”) assets and lease liabilities are measured at the lease commencement date based on the present value of the remaining lease payments over the lease term, determined using the discount rate for the lease at the commencement date. Because the rate implicit in our leases is not readily determinable, we use our incremental borrowing rate as the discount rate, which approximates the interest rate at which we could borrow on a collateralized basis with similar terms and payments and in similar economic environments. As of December 31, 2021, our leases had remaining lease terms of up to 4 years, some of which included options to extend the lease for up to 14 years and options to terminate the lease within 1 year. Optional periods to extend the lease, including by not exercising a termination option, are included in the lease term when it is reasonably certain that the option will be exercised. Operating lease expense is recognized on a straight-line basis over the lease term. We account for lease and non-lease components, principally common area maintenance for our facilities leases, as a single lease component.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In accordance with accounting requirements, leases with an initial term of 12 months or less are recorded on the balance sheet, with lease expense for these leases recognized on a straight-line basis over the lease term.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:LoansAndLeasesReceivableLeaseFinancingPolicy>
<us-gaap:IncomeTaxPolicyTextBlock contextRef="From2021-01-012021-12-31">
<p id="xdx_84C_eus-gaap--IncomeTaxPolicyTextBlock_zXqbghP0zODa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_864_zcWK3daTMynh">Income taxes</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Income taxes are accounted for under the asset and liability method pursuant to ASC Topic 740, <i>Income Taxes </i>(ASC 740), whereby deferred tax assets and liabilities are recognized for the expected future consequences attributable to the differences between the financial statement carrying amounts and the tax basis of assets and liabilities. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in the period of the change. Further, deferred tax assets are recognized for the expected realization of available net operating loss and tax credit carryforwards. A valuation allowance is recorded on gross deferred tax assets when it is “more likely than not” that such asset will not be realized. When evaluating the realizability of deferred tax assets, all evidence, both positive and negative, is evaluated. Items considered in this analysis include the ability to carry back losses, the reversal of temporary differences, tax planning strategies, and expectations of future earnings. The Company reviews its deferred tax assets on a quarterly basis to determine if a valuation allowance is required based upon these factors. Changes in the Company’s assessment of the need for a valuation allowance could give rise to a change in such allowance, potentially resulting in additional expense or benefit in the period of change.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s income tax provision or benefit includes U.S. federal, state and local income taxes and is based on pre-tax income or loss. In determining the annual effective income tax rate, the Company analyzed various factors, including its annual earnings and taxing jurisdictions in which the earnings were generated, the impact of state and local income taxes, and its ability to use tax credits and net operating loss carryforwards.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"/></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Can B̅ Corp. and Subsidiaries</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to Consolidated Financial Statements</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December 31, 2021 and 2020</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Under ASC 740, the amount of tax benefit to be recognized is the amount of benefit that is “more likely than not” to be sustained upon examination. The Company analyzes its tax filing positions in all of the U.S. federal, state, local,</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">and foreign tax jurisdictions where it is required to file income tax returns, as well as for all open tax years in these jurisdictions. If, based on this analysis, the Company determines that uncertainties in tax positions exist, a liability is established in the consolidated financial statements. The Company recognizes accrued interest and penalties related to unrecognized tax positions in the provision for income taxes.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s income tax returns are subject to examination by federal and state authorities in accordance with prescribed statutes.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:IncomeTaxPolicyTextBlock>
<us-gaap:CompensationRelatedCostsPolicyTextBlock contextRef="From2021-01-012021-12-31">
<p id="xdx_84F_eus-gaap--CompensationRelatedCostsPolicyTextBlock_zclnyNPEih1a" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Stock-based compensation </i></b></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i/></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company accounts for stock-based compensation in accordance with ASC 718, <i>Compensation—Stock Compensation </i>(“ASC 718”<i>)</i>, by recognizing compensation expense based upon the estimated fair value of the awards on the date of grant. The Company determines the estimated grant-date fair value of restricted shares using the closing price on the date of the grant and the grant-date fair value of stock options using the Black-Scholes-Merton model. In order to calculate the fair value of the options, certain assumptions are made regarding the components of the model, including risk-free interest rate, volatility, expected dividend yield and expected option life. Changes to the assumptions could cause significant adjustments to the valuation. The Company recognizes compensation costs ratably over the period of service using the straight-line method.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Due to the limited trading history of the Company’s common stock, estimated volatility was based on a peer group of public companies and took into consideration the increased short-term volatility in historical data due to COVID-19.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:CompensationRelatedCostsPolicyTextBlock>
<us-gaap:EarningsPerSharePolicyTextBlock contextRef="From2021-01-012021-12-31">
<p id="xdx_84B_eus-gaap--EarningsPerSharePolicyTextBlock_zXjOkQQsrtvc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_868_zz1ObB2ibzFi">Net loss per common share</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant to ASC Topic 260, <i>Earnings Per Share</i>, basic net loss per common share is computed by dividing net loss by the weighted average number of common shares outstanding during the reporting periods, including vested but undelivered stock options.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Diluted net loss per share is based on the weighted average number of shares outstanding during the periods plus the effect, if any, of the potential exercise or conversion of securities, such as warrants and restricted stock units that would cause the issuance of additional shares of common stock. In computing the basic and diluted net loss per share applicable to common stockholders during the periods listed in the consolidated statements of operations, the weighted average number of shares are the same for both basic and diluted net loss per share due to the fact that when a net loss exists, dilutive shares are not included in the calculation as the impact is anti-dilutive. An anti-dilutive impact is an increase in earnings per share or a decrease in net loss per share that would result from the conversion, exercise, or issuance of certain contingent securities.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:EarningsPerSharePolicyTextBlock>
<us-gaap:ConcentrationRiskCreditRisk contextRef="From2021-01-012021-12-31">
<p id="xdx_84C_eus-gaap--ConcentrationRiskCreditRisk_zDxc3bhg0DQ4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_86B_zyAMHVBF64g1">Concentration of business and credit risk</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial instruments, which potentially subject the Company to concentrations of credit risk, consist primarily of cash and cash equivalents and accounts receivable. Cash held by the Company, in financial institutions, regularly exceeds the federally insured limit of $<span id="xdx_900_eus-gaap--CashFDICInsuredAmount_iI_c20211231_zQV2L8zmqMxf">250,000</span>. At December 31, 2021 and 2020, cash balances held with a financial institution exceeded the federally insured limit. However, management does not believe this poses a significant credit risk.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">No customer accounted for more than <span id="xdx_90C_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20210101__20211231__srt--MajorCustomersAxis__custom--NoCustomerMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zeY8djxSxLhc" title="Concentration Risk, Percentage">10</span>% of sales or accounts receivable in each of the periods presented in the accompanying consolidated financial statements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:ConcentrationRiskCreditRisk>
<us-gaap:CashFDICInsuredAmount contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 250000 </us-gaap:CashFDICInsuredAmount>
<us-gaap:ConcentrationRiskPercentage1 contextRef="From2021-01-012021-12-31_custom_NoCustomerMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember" decimals="INF" unitRef="Pure"> 0.10 </us-gaap:ConcentrationRiskPercentage1>
<us-gaap:FairValueOfFinancialInstrumentsPolicy contextRef="From2021-01-012021-12-31">
<p id="xdx_843_eus-gaap--FairValueOfFinancialInstrumentsPolicy_z8oX5d2UmEq9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_86A_zEJ9w0rWdT81">Fair value of financial instruments</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fair value is the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Company considers the principal or most advantageous market in which it would transact, and it considers assumptions that market participants would use when pricing the asset or liability.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"/></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Can B̅ Corp. and Subsidiaries</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to Consolidated Financial Statements</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December 31, 2021 and 2020</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ASC Topic 820, <i>Fair Value Measurements and Disclosures</i> provides a fair value hierarchy, which prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The level in the hierarchy within which the fair value measurement in its entirety falls is based upon the lowest level of input that is significant to the fair value measurement as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 1 — inputs are based upon unadjusted quoted prices for identical assets or liabilities traded in active markets.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 2 — inputs are based upon quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active and model-based valuation techniques for which all significant assumptions are observable in the market or can be corroborated by observable market data for substantially the full term of the assets or liabilities.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 3 — inputs are generally unobservable and typically reflect management’s estimates of assumptions that market participants would use in pricing the asset or liability. The fair values are therefore determined using model-based techniques that include option pricing models, discounted cash flow models, and similar techniques.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Assets measured at fair value on a non-recurring basis include goodwill, and tangible and intangible assets. Such assets are reviewed annually for impairment indicators. If a triggering event has occurred, the assets are re-measured when the estimated fair value of the corresponding asset group is less than the carrying value. The fair value measurements, in such instances, are based on significant unobservable inputs (Level 3).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The carrying amounts of the Company’s financial instruments, which include accounts receivables, accounts payable and accrued expenses and debt at floating interest rates, approximate their fair values, principally due to their short-term nature, maturities or nature of interest rates.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:FairValueOfFinancialInstrumentsPolicy>
<us-gaap:AdvertisingCostsPolicyTextBlock contextRef="From2021-01-012021-12-31">
<p id="xdx_843_eus-gaap--AdvertisingCostsPolicyTextBlock_zPS2Zy9IYe1i" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_86B_z0NTLg1bs0G">Advertising and vendor considerations</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Advertising costs are expensed as incurred.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:AdvertisingCostsPolicyTextBlock>
<us-gaap:PriorPeriodReclassificationAdjustmentDescription contextRef="From2021-01-012021-12-31">
<p id="xdx_846_eus-gaap--PriorPeriodReclassificationAdjustmentDescription_zZBJSE0gvkx9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_86C_zLi55iv0zKv9">Reclassifications</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certain prior period amounts have been reclassified to conform to the current period presentation.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:PriorPeriodReclassificationAdjustmentDescription>
<us-gaap:SegmentReportingPolicyPolicyTextBlock contextRef="From2021-01-012021-12-31">
<p id="xdx_848_eus-gaap--SegmentReportingPolicyPolicyTextBlock_zsek3OYP1EXb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_868_z5ifiz4QWeUe">Segment reporting</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company operates as a single operating segment. The Chief Executive Officer, who is the chief operating decision maker, manages the Company as a single profit center in order to promote collaboration, provide comprehensive service offerings across the entire customer base, and provide incentives to employees based on the success of the organization as a whole. Although certain information regarding selected products or services is discussed for purposes of promoting an understanding of the Company’s business, the chief operating decision maker manages the Company and allocates resources at the consolidated level.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:SegmentReportingPolicyPolicyTextBlock>
<CANB:RecentlyAdoptedAccountingPronouncementsPolicyPolicyTextBlock contextRef="From2021-01-012021-12-31">
<p id="xdx_843_ecustom--RecentlyAdoptedAccountingPronouncementsPolicyPolicyTextBlock_zd0KLDLpDqX9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span><span id="xdx_867_zGIdLGZWuAe3">Recently Adopted Accounting Pronouncements</span></span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Financial Accounting Standards Board (“FASB”) issued the following accounting pronouncement which became effective for the Company in 2021, and which did not have a material impact on its condensed consolidated financial statements:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"/></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Can B̅ Corp. and Subsidiaries</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to Consolidated Financial Statements</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December 31, 2021 and 2020</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In December 2019, the FASB issued ASU 2019-12, <i>Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes</i> (“ASU 2019-12”), which modifies ASC 740 to simplify the accounting for income taxes. ASU 2019-12 addresses the accounting for hybrid tax regimes, tax basis step-up in goodwill obtained in a transaction that is not a business combination, separate financial statements of legal entities not subject to tax, intraperiod tax allocation exception to incremental approach, ownership changes in investments - changes from a subsidiary to an equity method investment, ownership changes in investments - changes from an equity method investment to a subsidiary, interim period accounting for enacted changes in tax law and year-to-date loss limitation in interim period tax accounting.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p>
</CANB:RecentlyAdoptedAccountingPronouncementsPolicyPolicyTextBlock>
<us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="From2021-01-012021-12-31">
<p id="xdx_843_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zP3uvB999wQ3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_868_zuqkv5PuoAy4">Recently issued accounting standards</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">To date, there have been no recent accounting pronouncements not yet effective that have significance, or potential significance, to our consolidated financial statements.</span></p>
</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>
<us-gaap:AssetAcquisitionTextBlock contextRef="From2021-01-012021-12-31">
<p id="xdx_800_eus-gaap--AssetAcquisitionTextBlock_zofyMkeJeehf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note 4 – <span id="xdx_822_z4r0ieNHFya7">Asset Acquisitions</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Botanical Biotech Asset Acquisition</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On March 11, 2021, Company entered into an Asset Acquisition Agreement, which was fully executed on March 17, 2021, with multiple sellers (each, a “Seller” and, collectively, the “Sellers”), pursuant to which the Sellers agreed to sell certain assets to Company, and to transfer such assets to Botanical Biotech, LLC, a newly-formed, wholly-owned subsidiary of the Company (“Transferee” or “BB”). The assets purchased (“BB Assets”) include certain materials and manufacturing equipment, marketing or promotional designs, brochures, advertisements, concepts, literature, books, media rights, rights against any other person or entity in respect of any of the foregoing and all other promotional properties, in each case primarily used, developed or acquired by the Sellers for use in connection with the ownership and operation of the BB Assets. In exchange for the BB Assets the Company will pay the Seller a maximum of $<span id="xdx_905_eus-gaap--PaymentsToAcquireProductiveAssets_pp0p0_c20210310__20210317__srt--RangeAxis__srt--MaximumMember__us-gaap--TypeOfArrangementAxis__custom--AssetAcquisitionAgreementMember__dei--LegalEntityAxis__custom--BotanicalBiotechLLCMember_zAGXNk52sqY4" title="Maximum amount paid">355,057</span>, payable half in the form of cash or cash equivalent and half in the form of restricted shares of common stock of the Company (the “Shares”) at a price per Share equal to the average closing price of the common stock of the Company during the ten (<span id="xdx_905_eus-gaap--DebtInstrumentConvertibleThresholdTradingDays_uInteger_c20210310__20210317__srt--RangeAxis__srt--MaximumMember__us-gaap--TypeOfArrangementAxis__custom--AssetAcquisitionAgreementMember__dei--LegalEntityAxis__custom--BotanicalBiotechLLCMember_zsqMWMB0Vjw9" title="Number of trading days">10</span>) consecutive trading days immediately preceding the closing. The Company has agreed to indemnify the Sellers for certain breaches of covenants, representations and warranties and for claims relating to the BB Assets following closing.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In conjunction with the BB asset acquisition, the Company entered into employment agreements with two sellers.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company and BB entered into an employment agreement with Lebsock dated March 11, 2021 (the “Lebsock Agreement”) pursuant to which Lebsock will serve as the President of BB for a term of three (3) years. The term of the Lebsock Agreement will automatically renew for an additional 3-year term unless other terminated by either party.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lebsock will receive a base salary equal to $<span id="xdx_905_eus-gaap--OfficersCompensation_pp0p0_c20210310__20210311__srt--TitleOfIndividualAxis__srt--PresidentMember__us-gaap--TypeOfArrangementAxis__custom--LebsockAgreementMember_zoTD72up1vc8" title="Base salary per year">120,000</span> per year, subject to an annual increase of not less than <span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardMaximumEmployeeSubscriptionRate_iI_dp_c20210311__srt--RangeAxis__srt--MaximumMember__srt--TitleOfIndividualAxis__srt--PresidentMember__us-gaap--TypeOfArrangementAxis__custom--LebsockAgreementMember_ziTl7yyD4F05" title="Percentage of annual increase">3</span>% on each anniversary of the Lebsock Agreement during the term. The Company also agreed to issue a stock bonus to Lebsock in accordance with the Company’s Incentive Stock Option Plan (“ISOP”) in an amount of $<span id="xdx_909_ecustom--StockBonus_pp0p0_c20210310__20210311__srt--TitleOfIndividualAxis__srt--PresidentMember__us-gaap--PlanNameAxis__custom--CompanysIncentiveStockOptionPlanMember_za3jasaFHC4a" title="Stock bonus">100,000</span>, and to pay Lebsock a defined percentage of the EBITDA for BB each calendar quarter (“Profit Split”) according to a mutually agreed performance target (“Target”). EBITDA is defined as the earnings before interest, depreciation, taxes, depreciation, and amortization and will be paid as reported by the Company’s accountant and as reviewed by the Company’s auditor. It will be accumulative on a quarter-to-quarter basis, meaning if one quarter has a negative EBITDA, it would be offset against the following quarter’s positive EBITDA distribution. Lebsock has the option to accept the Profit Split in either direct cash payment or Shares, or any combination, at Lebsock’s option. Shares would be valued at the prior 10-day closing price and issued under SEC Rule 144 restriction.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Effective March 16, 2021, BB entered into a Consulting Agreement (the “Schlosser Agreement”) with Schlosser pursuant to which Schlosser has agreed to provide consulting services to BB for a period of 3 months in exchange for compensation equal to $<span id="xdx_901_eus-gaap--ProfessionalFees_pp0p0_c20210315__20210316__us-gaap--TypeOfArrangementAxis__custom--SchlosserAgreementMember_zbSCdhJVN6Zg" title="Consulting fees">10,000</span> per month. Schlosser will also be entitled to reimbursement for certain work-related expenses. Pursuant to the Schlosser Agreement, Schlosser also agreed to assign to BB all inventions developed by Schlosser in connection with his services to BB. The Schlosser Agreement also contains certain non-compete and confidentiality provisions. Per the Acquisition Agreement, Schlosser was to receive an employment agreement similar to the Lebsock Agreement; however, BB and Schlosser elected to enter into the Schlosser Agreement instead.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i/></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Can B̅ Corp. and Subsidiaries</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to Consolidated Financial Statements</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December 31, 2021 and 2020</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>CO Botanicals Asset Acquisition</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On August 12, 2021, The Company and CO Botanicals LLC (“COB”), a newly-formed, wholly-owned subsidiary of the Company entered into an Equipment Acquisition Agreement (the “TWS Agreement”) with TWS Pharma, LLC,</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(“TWS Pharma”) and L7 TWS Pharma, LLC (“L7 TWS” and, collectively with TWS Pharma, “TWS”). Pursuant to the TWS Agreement, COB agreed to purchase certain equipment and other assets from TWS (the “TWS Assets”) for a total purchase price equal to $<span id="xdx_909_ecustom--PurchasePrice_pp0p0_c20210811__20210812__us-gaap--TypeOfArrangementAxis__custom--EquipmentAcquisitionAgreementMember_zXBCqrCX2ruk" title="Purchase price">5,316,774</span>, with $<span id="xdx_904_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20210812__us-gaap--TypeOfArrangementAxis__custom--EquipmentAcquisitionAgreementMember_zd4BIC5m9SSl" title="Total notes and loans payable">1,250,000 </span>payable via a 12-month promissory note issued by the Company to TWS Pharma with <span id="xdx_90B_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_uPure_c20210812__us-gaap--TypeOfArrangementAxis__custom--EquipmentAcquisitionAgreementMember_zJW64jwMAjt6" title="Debt interest rate">6</span>% simple interest and monthly payments of $<span id="xdx_908_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20210811__20210812__us-gaap--TypeOfArrangementAxis__custom--EquipmentAcquisitionAgreementMember_zTNTHMos6kd8" title="Debt monthly payments due">100,000</span> due per month (the “TWS Note”), and $<span id="xdx_90F_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20210812__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--EquipmentAcquisitionAgreementMember_znlWw5fzBa8h" title="Long-term Debt, Gross">4,066,774</span> payable in shares of the Company’s common stock valued at $<span id="xdx_907_eus-gaap--SharesIssuedPricePerShare_iI_pp2d_c20210812__us-gaap--TypeOfArrangementAxis__custom--EquipmentAcquisitionAgreementMember_zpQ9H8MLEOqe" title="Share issued price per share">0.62 </span>per share (the “TWS Shares”); provided, however, <span id="xdx_90C_ecustom--DebtInstrumentDescriptions_c20210811__20210812__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--EquipmentAcquisitionAgreementMember_zSpwI4aZZbZb" title="Debt Instrument, Description">that $1,750,000 of the TWS Shares will be withheld in escrow for a period of ninety (90) days from the closing date, which will be deducted from the purchase price should the Company discover any defects or misrepresentations. The first $500,000 of payments of the TWS Note will be secured by 1,000,000 shares of the Company’s common stock to be held in escrow</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>TN Botanicals Asset Acquisition</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On August 13, 2021 the Company and TN Botanicals LLC (“TNB”), a newly-formed, wholly-owned subsidiary of the Company, entered into an Asset Purchase Agreement (the “MCB Agreement”) with Music City Botanicals, LLC, pursuant to which TNB agreed to purchase certain equipment, other assets, and intellectual property from MCB (the “MCB Assets”) for a total purchase price equal to $<span id="xdx_901_ecustom--PurchasePrice_pp0p0_c20210811__20210813__us-gaap--TypeOfArrangementAxis__custom--AssetPurchaseAgreementMember_zKYwjdS46KTf" title="Purchase price">1,394,324</span>, with $<span id="xdx_900_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20210813__us-gaap--TypeOfArrangementAxis__custom--AssetPurchaseAgreementMember_zp4ISYP77HJ7" title="Long-term Debt, Gross">498,259</span> payable in cash and $<span id="xdx_905_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20210813__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--AssetPurchaseAgreementMember_zPHqufnHYk1b" title="Long-term Debt, Gross">896,065</span> payable in shares of the Company’s common stock valued at $<span id="xdx_907_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pp2p0_c20210813__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--AssetPurchaseAgreementMember_zwwYWxCgPsp" title="Common stock par value">0.62</span> per share (the “MCB Shares”).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Imbibe Health Solutions Asset Acquisition</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On February 22, 2021, Can B̅ Corp. (the “Company”) entered into a material definitive agreement (“Acquisition Agreement”) with Imbibe Health Solutions, LLC, a Delaware limited liability company (“Imbibe”), pursuant to which Imbibe agreed to sell certain of its assets to the Company. The assets to be purchased (“Assets”) include the intellectual property rights and other intangible assets relating to its branded products containing CBD. In exchange for the Assets, the Company has agreed to pay Imbibe $<span id="xdx_903_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20210221__20210222__us-gaap--TypeOfArrangementAxis__custom--AssetPurchaseAgreementMember__us-gaap--SubsidiarySaleOfStockAxis__custom--ImbibeHealthSolutionsAssetAcquisitionMember_zqFxPRiJRLUe" title="Common stock value">102,501 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">in the form of shares of common stock of the Company (with standard restricted legend, the “Shares”) at a price per share equal to the average price of the common stock of the Company during the ten (10) consecutive trading days immediately preceding the closing. The transaction finalized and the shares were issued in exchange for the assets on November 7, 2021.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:AssetAcquisitionTextBlock>
<us-gaap:PaymentsToAcquireProductiveAssets contextRef="From2021-03-102021-03-17_srt_MaximumMember_custom_AssetAcquisitionAgreementMember_custom_BotanicalBiotechLLCMember" decimals="0" unitRef="USD"> 355057 </us-gaap:PaymentsToAcquireProductiveAssets>
<us-gaap:DebtInstrumentConvertibleThresholdTradingDays contextRef="From2021-03-102021-03-17_srt_MaximumMember_custom_AssetAcquisitionAgreementMember_custom_BotanicalBiotechLLCMember" decimals="INF" unitRef="Integer"> 10 </us-gaap:DebtInstrumentConvertibleThresholdTradingDays>
<us-gaap:OfficersCompensation contextRef="From2021-03-102021-03-11_srt_PresidentMember_custom_LebsockAgreementMember" decimals="0" unitRef="USD"> 120000 </us-gaap:OfficersCompensation>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardMaximumEmployeeSubscriptionRate contextRef="AsOf2021-03-11_srt_MaximumMember_srt_PresidentMember_custom_LebsockAgreementMember" decimals="INF" unitRef="Pure"> 0.03 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardMaximumEmployeeSubscriptionRate>
<CANB:StockBonus contextRef="From2021-03-102021-03-11_srt_PresidentMember_custom_CompanysIncentiveStockOptionPlanMember" decimals="0" unitRef="USD"> 100000 </CANB:StockBonus>
<us-gaap:ProfessionalFees contextRef="From2021-03-152021-03-16_custom_SchlosserAgreementMember" decimals="0" unitRef="USD"> 10000 </us-gaap:ProfessionalFees>
<CANB:PurchasePrice contextRef="From2021-08-112021-08-12_custom_EquipmentAcquisitionAgreementMember" decimals="0" unitRef="USD"> 5316774 </CANB:PurchasePrice>
<us-gaap:DebtInstrumentCarryingAmount contextRef="AsOf2021-08-12_custom_EquipmentAcquisitionAgreementMember" decimals="0" unitRef="USD"> 1250000 </us-gaap:DebtInstrumentCarryingAmount>
<us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="AsOf2021-08-12_custom_EquipmentAcquisitionAgreementMember" decimals="INF" unitRef="Pure"> 0.06 </us-gaap:DebtInstrumentInterestRateStatedPercentage>
<us-gaap:DebtInstrumentPeriodicPayment contextRef="From2021-08-112021-08-12_custom_EquipmentAcquisitionAgreementMember" decimals="0" unitRef="USD"> 100000 </us-gaap:DebtInstrumentPeriodicPayment>
<us-gaap:DebtInstrumentCarryingAmount contextRef="AsOf2021-08-12_us-gaap_CommonStockMember_custom_EquipmentAcquisitionAgreementMember" decimals="0" unitRef="USD"> 4066774 </us-gaap:DebtInstrumentCarryingAmount>
<us-gaap:SharesIssuedPricePerShare contextRef="AsOf2021-08-12_custom_EquipmentAcquisitionAgreementMember" decimals="2" unitRef="USDPShares"> 0.62 </us-gaap:SharesIssuedPricePerShare>
<CANB:DebtInstrumentDescriptions contextRef="From2021-08-112021-08-12_us-gaap_CommonStockMember_custom_EquipmentAcquisitionAgreementMember"> that $1,750,000 of the TWS Shares will be withheld in escrow for a period of ninety (90) days from the closing date, which will be deducted from the purchase price should the Company discover any defects or misrepresentations. The first $500,000 of payments of the TWS Note will be secured by 1,000,000 shares of the Company’s common stock to be held in escrow </CANB:DebtInstrumentDescriptions>
<CANB:PurchasePrice contextRef="From2021-08-112021-08-13_custom_AssetPurchaseAgreementMember" decimals="0" unitRef="USD"> 1394324 </CANB:PurchasePrice>
<us-gaap:DebtInstrumentCarryingAmount contextRef="AsOf2021-08-13_custom_AssetPurchaseAgreementMember" decimals="0" unitRef="USD"> 498259 </us-gaap:DebtInstrumentCarryingAmount>
<us-gaap:DebtInstrumentCarryingAmount contextRef="AsOf2021-08-13_us-gaap_CommonStockMember_custom_AssetPurchaseAgreementMember" decimals="0" unitRef="USD"> 896065 </us-gaap:DebtInstrumentCarryingAmount>
<us-gaap:CommonStockParOrStatedValuePerShare contextRef="AsOf2021-08-13_us-gaap_CommonStockMember_custom_AssetPurchaseAgreementMember" decimals="2" unitRef="USDPShares"> 0.62 </us-gaap:CommonStockParOrStatedValuePerShare>
<us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="From2021-02-212021-02-22_custom_AssetPurchaseAgreementMember_custom_ImbibeHealthSolutionsAssetAcquisitionMember" decimals="0" unitRef="USD"> 102501 </us-gaap:StockIssuedDuringPeriodValueNewIssues>
<us-gaap:InventoryDisclosureTextBlock contextRef="From2021-01-012021-12-31">
<p id="xdx_80A_eus-gaap--InventoryDisclosureTextBlock_zClpaoK28c4k" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note 5 – <span id="xdx_82D_zAbF9vV6iXF7">Inventories</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p id="xdx_897_eus-gaap--ScheduleOfInventoryCurrentTableTextBlock_zvCl1VKICKv9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inventories consist of:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B4_zxds5Nfx64rd" style="display: none">Schedule of Inventories</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" id="xdx_495_20211231_zsBt1WOO7ip" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" id="xdx_49C_20201231_zwBRvIKtd4E4" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2021</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2020</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_40C_eus-gaap--InventoryRawMaterials_iI_pp0p0_maINzR5m_zcU4swP1xvY4" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: left">Raw materials</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">818,042</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">294,522</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--InventoryFinishedGoods_iI_pp0p0_maINzR5m_zSjBfmdnrSO3" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt">Finished goods</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,735,396</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">50,432</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--InventoryNet_iTI_pp0p0_mtINzR5m_zPOfvB9Wd0Yb" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Total</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">2,553,438</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">344,954</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A2_zmERoCGfTZv7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"/></p>
</us-gaap:InventoryDisclosureTextBlock>
<us-gaap:ScheduleOfInventoryCurrentTableTextBlock contextRef="From2021-01-012021-12-31">
<p id="xdx_897_eus-gaap--ScheduleOfInventoryCurrentTableTextBlock_zvCl1VKICKv9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inventories consist of:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B4_zxds5Nfx64rd" style="display: none">Schedule of Inventories</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" id="xdx_495_20211231_zsBt1WOO7ip" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" id="xdx_49C_20201231_zwBRvIKtd4E4" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2021</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2020</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_40C_eus-gaap--InventoryRawMaterials_iI_pp0p0_maINzR5m_zcU4swP1xvY4" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: left">Raw materials</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">818,042</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">294,522</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--InventoryFinishedGoods_iI_pp0p0_maINzR5m_zSjBfmdnrSO3" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt">Finished goods</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,735,396</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">50,432</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--InventoryNet_iTI_pp0p0_mtINzR5m_zPOfvB9Wd0Yb" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Total</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">2,553,438</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">344,954</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>
</us-gaap:ScheduleOfInventoryCurrentTableTextBlock>
<us-gaap:InventoryRawMaterials contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 818042 </us-gaap:InventoryRawMaterials>
<us-gaap:InventoryRawMaterials contextRef="AsOf2020-12-31" decimals="0" unitRef="USD"> 294522 </us-gaap:InventoryRawMaterials>
<us-gaap:InventoryFinishedGoods contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 1735396 </us-gaap:InventoryFinishedGoods>
<us-gaap:InventoryFinishedGoods contextRef="AsOf2020-12-31" decimals="0" unitRef="USD"> 50432 </us-gaap:InventoryFinishedGoods>
<us-gaap:InventoryNet contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 2553438 </us-gaap:InventoryNet>
<us-gaap:InventoryNet contextRef="AsOf2020-12-31" decimals="0" unitRef="USD"> 344954 </us-gaap:InventoryNet>
<us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock contextRef="From2021-01-012021-12-31">
<p id="xdx_806_eus-gaap--PropertyPlantAndEquipmentDisclosureTextBlock_zdP2c0Lj0vH1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note 6 – <span id="xdx_821_znMUN2BDu0W6">Property and Equipment</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p id="xdx_89A_eus-gaap--PropertyPlantAndEquipmentTextBlock_z8JpPYhk6X3i" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Property and equipment consist of:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B9_zDMsV8ZRiwbd" style="display: none">Schedule of Property and Equipment</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" id="xdx_49B_20211231_zKVfuDv6EjG8" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" id="xdx_49D_20201231_zxMvpxXXVBXh" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2021</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2020</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_40E_eus-gaap--FurnitureAndFixturesGross_iI_pp0p0_maPPAEGzfn2_zDGf65qJx38b" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: left">Furniture and fixtures</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">21,724</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">21,727</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--FixturesAndEquipmentGross_iI_pp0p0_maPPAEGzfn2_zo6mBSgg7ng6" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Office equipment</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">12,378</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">12,378</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--MachineryAndEquipmentGross_iI_pp0p0_maPPAEGzfn2_zjGh0YceIB0j" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Manufacturing equipment</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">7,018,522</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">397,230</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_409_ecustom--MedicalEquipment_iI_pp0p0_maPPAEGzfn2_zoZe8Dfw4GC2" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Medical equipment</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">776,396</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">776,392</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--LeaseholdImprovementsGross_iI_pp0p0_maPPAEGzfn2_zkbOmnp2fW2h" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt">Leasehold improvements</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">26,902</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">26,902</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--PropertyPlantAndEquipmentGross_iTI_pp0p0_mtPPAEGzfn2_maPPAENzsDP_zC3lWy9Ira6f" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif">Total</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">7,855,922</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,234,629</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_msPPAENzsDP_zp6X0YzROmD" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt">Accumulated depreciation</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(802,996</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(239,650</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--PropertyPlantAndEquipmentNet_iTI_pp0p0_mtPPAENzsDP_zNv0Ih0VHvf8" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Net</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">7,052,926</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">994,979</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A1_zGL4r0CuW70i" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Depreciation expense related to property and equipment was $<span id="xdx_901_eus-gaap--DepreciationAndAmortization_pp0p0_c20210101__20211231_ziiJQoBmw2Vj" title="Depreciation">493,656</span> and $<span id="xdx_90D_eus-gaap--DepreciationAndAmortization_pp0p0_c20200101__20201231_zh6MjecWEFe8" title="Depreciation">124,388</span> for the years ending December 31, 2021 and 2020, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock>
<us-gaap:PropertyPlantAndEquipmentTextBlock contextRef="From2021-01-012021-12-31">
<p id="xdx_89A_eus-gaap--PropertyPlantAndEquipmentTextBlock_z8JpPYhk6X3i" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Property and equipment consist of:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B9_zDMsV8ZRiwbd" style="display: none">Schedule of Property and Equipment</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" id="xdx_49B_20211231_zKVfuDv6EjG8" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" id="xdx_49D_20201231_zxMvpxXXVBXh" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2021</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2020</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_40E_eus-gaap--FurnitureAndFixturesGross_iI_pp0p0_maPPAEGzfn2_zDGf65qJx38b" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: left">Furniture and fixtures</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">21,724</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">21,727</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--FixturesAndEquipmentGross_iI_pp0p0_maPPAEGzfn2_zo6mBSgg7ng6" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Office equipment</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">12,378</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">12,378</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--MachineryAndEquipmentGross_iI_pp0p0_maPPAEGzfn2_zjGh0YceIB0j" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Manufacturing equipment</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">7,018,522</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">397,230</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_409_ecustom--MedicalEquipment_iI_pp0p0_maPPAEGzfn2_zoZe8Dfw4GC2" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Medical equipment</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">776,396</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">776,392</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--LeaseholdImprovementsGross_iI_pp0p0_maPPAEGzfn2_zkbOmnp2fW2h" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt">Leasehold improvements</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">26,902</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">26,902</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--PropertyPlantAndEquipmentGross_iTI_pp0p0_mtPPAEGzfn2_maPPAENzsDP_zC3lWy9Ira6f" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif">Total</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">7,855,922</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,234,629</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_msPPAENzsDP_zp6X0YzROmD" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt">Accumulated depreciation</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(802,996</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(239,650</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--PropertyPlantAndEquipmentNet_iTI_pp0p0_mtPPAENzsDP_zNv0Ih0VHvf8" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Net</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">7,052,926</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">994,979</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>
</us-gaap:PropertyPlantAndEquipmentTextBlock>
<us-gaap:FurnitureAndFixturesGross contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 21724 </us-gaap:FurnitureAndFixturesGross>
<us-gaap:FurnitureAndFixturesGross contextRef="AsOf2020-12-31" decimals="0" unitRef="USD"> 21727 </us-gaap:FurnitureAndFixturesGross>
<us-gaap:FixturesAndEquipmentGross contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 12378 </us-gaap:FixturesAndEquipmentGross>
<us-gaap:FixturesAndEquipmentGross contextRef="AsOf2020-12-31" decimals="0" unitRef="USD"> 12378 </us-gaap:FixturesAndEquipmentGross>
<us-gaap:MachineryAndEquipmentGross contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 7018522 </us-gaap:MachineryAndEquipmentGross>
<us-gaap:MachineryAndEquipmentGross contextRef="AsOf2020-12-31" decimals="0" unitRef="USD"> 397230 </us-gaap:MachineryAndEquipmentGross>
<CANB:MedicalEquipment contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 776396 </CANB:MedicalEquipment>
<CANB:MedicalEquipment contextRef="AsOf2020-12-31" decimals="0" unitRef="USD"> 776392 </CANB:MedicalEquipment>
<us-gaap:LeaseholdImprovementsGross contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 26902 </us-gaap:LeaseholdImprovementsGross>
<us-gaap:LeaseholdImprovementsGross contextRef="AsOf2020-12-31" decimals="0" unitRef="USD"> 26902 </us-gaap:LeaseholdImprovementsGross>
<us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 7855922 </us-gaap:PropertyPlantAndEquipmentGross>
<us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2020-12-31" decimals="0" unitRef="USD"> 1234629 </us-gaap:PropertyPlantAndEquipmentGross>
<us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 802996 </us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
<us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="AsOf2020-12-31" decimals="0" unitRef="USD"> 239650 </us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
<us-gaap:PropertyPlantAndEquipmentNet contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 7052926 </us-gaap:PropertyPlantAndEquipmentNet>
<us-gaap:PropertyPlantAndEquipmentNet contextRef="AsOf2020-12-31" decimals="0" unitRef="USD"> 994979 </us-gaap:PropertyPlantAndEquipmentNet>
<us-gaap:DepreciationAndAmortization contextRef="From2021-01-012021-12-31" decimals="0" unitRef="USD"> 493656 </us-gaap:DepreciationAndAmortization>
<us-gaap:DepreciationAndAmortization contextRef="From2020-01-012020-12-31" decimals="0" unitRef="USD"> 124388 </us-gaap:DepreciationAndAmortization>
<us-gaap:IntangibleAssetsDisclosureTextBlock contextRef="From2021-01-012021-12-31">
<p id="xdx_805_eus-gaap--IntangibleAssetsDisclosureTextBlock_zSxUuV4vlHv2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note 7 – <span>Goodwill and Intangible Assets</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> <span id="xdx_828_zozouX5Qs1d3" style="display: none">Intangible Assets</span></b></span></p> <p id="xdx_893_eus-gaap--ScheduleOfIntangibleAssetsAndGoodwillTableTextBlock_znVJGUOXrVrh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Intangible assets consist of:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B0_zYIjNray30f2" style="display: none">Schedule of Intangible Assets</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" id="xdx_49C_20211231_zKhzCQl1uWre" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" id="xdx_494_20201231_zwIRrLgQYqW4" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2021</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2020</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_402_ecustom--FiniteLivedTechnologyIpAndPatents_iI_pp0p0_maFLIAGzTbJ_zgofH5RzFNLd" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: left">Technology, IP and patents</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">418,003</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1073">-</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--FiniteLivedIntangibleAssetsGross_iTI_pp0p0_mtFLIAGzTbJ_maFLIANzmyR_zc9g4cvmXcv2" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif">Total</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">418,003</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl1076"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_pp0p0_di_msFLIANzmyR_z5kuWm2uk3H4" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt">Accumulated amortization</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(48,988</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl1079"> </span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"/></tr> <tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_zqV55sGa2c1l" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Total</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">369,015</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">   <span style="-sec-ix-hidden: xdx2ixbrl1082"> </span>-</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AA_zGm1erqgB7Jd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amortization expense, related to technology, IP, and patents was $<span id="xdx_904_eus-gaap--AmortizationOfIntangibleAssets_pp0p0_c20210101__20211231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TechnologyIPAndPatentsMember_zsHkgJakLmF1">48,689 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">and $<span id="xdx_90D_eus-gaap--AmortizationOfIntangibleAssets_pp0p0_c20200101__20201231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--TechnologyIPAndPatentsMember_zlnWoTH1Wufa">658,910 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">for the years ended December 31, 2021 and 2020, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_894_eus-gaap--ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_zmlN8IRiuU72" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amortization expense for each of the next five years ending and thereafter is estimated to be as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BC_zukPzZiD56Je" style="display: none">Schedule of Estimated Amortization Expenses</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Years ending December 31,</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_490_20211231_zJbHzSUgpIN2" style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_pp0p0_maFLIANzILL_maFLIANzRhH_zIAZ90zaxNQ5" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; width: 80%; text-align: left">2022</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">51,352</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_pp0p0_maFLIANzILL_maFLIANzRhH_zARdr7AGGc2a" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">2023</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">51,352</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_pp0p0_maFLIANzILL_maFLIANzRhH_zJChEdtxFjrj" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">2024</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">51,352</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_iI_pp0p0_maFLIANzILL_maFLIANzRhH_zBOq49TNAsEb" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">2025</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">46,499</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFive_iI_pp0p0_maFLIANzRhH_zsyB7Zagm9Og" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">2026</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">43,033</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_iI_pp0p0_maFLIANzRhH_zjVbIkGh8BR2" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt">Thereafter</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">125,428</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_pp0p0_mtFLIANzRhH_zq2jnB4wZ7Xi" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Total</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">369,015</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AC_zJPUGNAmn25k" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended December 31, 2020, the Company recorded a noncash goodwill impairment charge of $<span id="xdx_900_eus-gaap--GoodwillAndIntangibleAssetImpairment_c20200101__20201231_zf4xPPhSyxn9" title="Goodwill impairment charge">55,849</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"/></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b/></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Can B̅ Corp. and Subsidiaries</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to Consolidated Financial Statements</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December 31, 2021 and 2020</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p>
</us-gaap:IntangibleAssetsDisclosureTextBlock>
<us-gaap:ScheduleOfIntangibleAssetsAndGoodwillTableTextBlock contextRef="From2021-01-012021-12-31">
<p id="xdx_893_eus-gaap--ScheduleOfIntangibleAssetsAndGoodwillTableTextBlock_znVJGUOXrVrh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Intangible assets consist of:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B0_zYIjNray30f2" style="display: none">Schedule of Intangible Assets</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" id="xdx_49C_20211231_zKhzCQl1uWre" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" id="xdx_494_20201231_zwIRrLgQYqW4" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2021</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2020</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_402_ecustom--FiniteLivedTechnologyIpAndPatents_iI_pp0p0_maFLIAGzTbJ_zgofH5RzFNLd" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: left">Technology, IP and patents</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">418,003</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1073">-</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--FiniteLivedIntangibleAssetsGross_iTI_pp0p0_mtFLIAGzTbJ_maFLIANzmyR_zc9g4cvmXcv2" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif">Total</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">418,003</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl1076"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_pp0p0_di_msFLIANzmyR_z5kuWm2uk3H4" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt">Accumulated amortization</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(48,988</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl1079"> </span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"/></tr> <tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_zqV55sGa2c1l" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Total</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">369,015</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">   <span style="-sec-ix-hidden: xdx2ixbrl1082"> </span>-</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>
</us-gaap:ScheduleOfIntangibleAssetsAndGoodwillTableTextBlock>
<CANB:FiniteLivedTechnologyIpAndPatents contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 418003 </CANB:FiniteLivedTechnologyIpAndPatents>
<us-gaap:FiniteLivedIntangibleAssetsGross contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 418003 </us-gaap:FiniteLivedIntangibleAssetsGross>
<us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 48988 </us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
<us-gaap:FiniteLivedIntangibleAssetsNet contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 369015 </us-gaap:FiniteLivedIntangibleAssetsNet>
<us-gaap:AmortizationOfIntangibleAssets contextRef="From2021-01-012021-12-31_custom_TechnologyIPAndPatentsMember" decimals="0" unitRef="USD"> 48689 </us-gaap:AmortizationOfIntangibleAssets>
<us-gaap:AmortizationOfIntangibleAssets contextRef="From2020-01-012020-12-31_custom_TechnologyIPAndPatentsMember" decimals="0" unitRef="USD"> 658910 </us-gaap:AmortizationOfIntangibleAssets>
<us-gaap:ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock contextRef="From2021-01-012021-12-31">
<p id="xdx_894_eus-gaap--ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_zmlN8IRiuU72" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amortization expense for each of the next five years ending and thereafter is estimated to be as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BC_zukPzZiD56Je" style="display: none">Schedule of Estimated Amortization Expenses</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Years ending December 31,</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_490_20211231_zJbHzSUgpIN2" style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_pp0p0_maFLIANzILL_maFLIANzRhH_zIAZ90zaxNQ5" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; width: 80%; text-align: left">2022</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">51,352</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_pp0p0_maFLIANzILL_maFLIANzRhH_zARdr7AGGc2a" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">2023</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">51,352</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_pp0p0_maFLIANzILL_maFLIANzRhH_zJChEdtxFjrj" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">2024</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">51,352</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_iI_pp0p0_maFLIANzILL_maFLIANzRhH_zBOq49TNAsEb" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">2025</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">46,499</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFive_iI_pp0p0_maFLIANzRhH_zsyB7Zagm9Og" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">2026</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">43,033</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_iI_pp0p0_maFLIANzRhH_zjVbIkGh8BR2" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt">Thereafter</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">125,428</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_pp0p0_mtFLIANzRhH_zq2jnB4wZ7Xi" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Total</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">369,015</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>
</us-gaap:ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock>
<us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 51352 </us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths>
<us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 51352 </us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo>
<us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearThree contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 51352 </us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearThree>
<us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearFour contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 46499 </us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearFour>
<us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearFive contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 43033 </us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearFive>
<us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 125428 </us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive>
<us-gaap:FiniteLivedIntangibleAssetsNet contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 369015 </us-gaap:FiniteLivedIntangibleAssetsNet>
<us-gaap:GoodwillAndIntangibleAssetImpairment contextRef="From2020-01-012020-12-31" decimals="0" unitRef="USD"> 55849 </us-gaap:GoodwillAndIntangibleAssetImpairment>
<us-gaap:DebtDisclosureTextBlock contextRef="From2021-01-012021-12-31">
<p id="xdx_800_eus-gaap--DebtDisclosureTextBlock_zbwH9hLDq8y6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span>Note 8 – <span id="xdx_822_zdbEl8qSg8x8">Notes and Loans Payable</span></span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Convertible Promissory Notes</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In December 2020, the Company entered into a convertible promissory note (“ASOP Note I”) with Arena Special Opportunities Partners I, LP (“ASOP”). The principal balance of the note is $<span id="xdx_90D_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20201231__us-gaap--DebtInstrumentAxis__custom--NotesPayableMember_zxTYCvepn2Sj" title="Total notes and loans payable">2,675,239</span> and it is to be utilized for working capital purposes. The note matures on <span id="xdx_904_eus-gaap--DebtInstrumentMaturityDate_dd_c20201201__20201231__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesPartnersOneLPMember_zqxEPjqrWjcb" title="Debt instrument, maturity date">January 31, 2022</span> and all principal, accrued and unpaid interest is due at maturity at a rate of <span id="xdx_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20201231__us-gaap--DebtInstrumentAxis__custom--NotesPayableMember_zlrniopyIKH5" title="Debt instrument, interest rate">12</span>% per annum. The conversion options contained in the convertible promissory note were evaluated for derivative accounting under ASC 815, Derivatives and Hedging, and determined not to be considered a derivative and therefore has been recorded in liabilities as part of the convertible promissory note and not bifurcated. In addition, the ASOP convertible promissory note was issued with <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20200101__20201231__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesPartnersOneLPMember_pdd" title="Number of shaes issued">3,426,280</span> common stock warrants. The common stock purchase warrants entitle the holder to purchase an aggregate of up to <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20200101__20201231__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesPartnersOneLPMember_pdd" title="Number of shaes issued">3,426,280</span> shares of the Company’s common stock at an exercise price of $<span id="xdx_908_eus-gaap--SharePrice_iI_pp2d_c20201231__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesPartnersOneLPMember_zFLPlnyPrGrb" title="Exercise price">0.45</span> per share. The common stock purchase warrants issued to ASOP are considered derivatives, but satisfied the criteria for classification as equity instruments, and were bifurcated from the host contract - convertible promissory note and recorded in equity at their relative fair values with a corresponding debt discount recorded to ASOP Note I. Aggregate amortization of the original issue discount for the years ended December 31, 2021 and 2020 was approximately $<span id="xdx_903_eus-gaap--AmortizationOfDebtDiscountPremium_pp0p0_c20210101__20211231__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesPartnersOneLPMember_z4I3kMzszNda" title="Aggregate amortization of the original issue discount">679,000</span> and $<span id="xdx_900_eus-gaap--AmortizationOfDebtDiscountPremium_pp0p0_c20200101__20201231__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesPartnersOneLPMember_zSMq2kQpMMCi" title="Aggregate amortization of the original issue discount">0</span>, respectively. The principal balance outstanding at December 31, 2021 was $<span id="xdx_90E_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20211231__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesPartnersOneLPMember_zXmVKjYmk863" title="Debt outstanding">2,286,792</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In December 2020, the Company entered into a convertible promissory note (“ASOF Note I”) with Arena Special Opportunities Fund, LP (“ASOF”). The principal balance of the note is $<span id="xdx_901_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20201231__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesFundLPMember_zPYUv7Pvkhml" title="Debt outstanding">102,539</span> and it is to be utilized for working capital purposes. The note matures on <span id="xdx_908_eus-gaap--DebtInstrumentMaturityDate_dd_c20201201__20201231__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesFundLPMember_z9tVrmW3htyk" title="Debt instrument, maturity date">January 31, 2022</span> and all principal, accrued and unpaid interest is due at maturity at a rate of <span id="xdx_90D_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20201231__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesFundLPMember_z7QEZyuhpTfc" style="font: 10pt Times New Roman, Times, Serif" title="Debt instrument, interest rate">12</span>% per annum. The conversion options contained in the convertible promissory note were evaluated for derivative accounting under ASC 815, Derivatives and Hedging, and determined not to be considered a derivative and therefore has been recorded in liabilities as part of the convertible promissory note and not bifurcated. In addition, the ASOF convertible promissory note was issued with <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20200101__20201231__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesFundLPMember_zeLH3l9sLbzi" title="Number of shaes issued">131,325</span> common stock warrants. The common stock purchase warrants entitle the holder to purchase an aggregate of up to <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20200101__20201231__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesFundLPMember_zrHlNaHBrrwf" title="Number of shaes issued">131,325</span> shares of the Company’s common stock at an exercise price of $<span id="xdx_908_eus-gaap--SharePrice_iI_pp2d_c20201231__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesFundLPMember_zDIiZlnsVak2" title="Exercise price">0.45</span> per share. The common stock purchase warrants issued to ASOF are considered derivatives, but satisfied the criteria for classification as equity instruments, and were bifurcated from the host contract - convertible promissory note and recorded in equity at their relative fair values with a corresponding debt discount recorded to ASOF Note I. Aggregate amortization of the original issue discount for the years ended December 31, 2021 and 2020 was approximately $<span id="xdx_905_eus-gaap--AmortizationOfDebtDiscountPremium_pp0p0_c20210101__20211231__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesFundLPMember_zeeb8202WP5c" title="Aggregate amortization of the original issue discount">26,000</span> and $<span id="xdx_90B_eus-gaap--AmortizationOfDebtDiscountPremium_pp0p0_c20200101__20201231__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesFundLPMember_zSVWTiMGxu3c" title="Aggregate amortization of the original issue discount">0</span>, respectively. The principal balance outstanding at December 31, 2021 was $<span id="xdx_903_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20211231__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesFundLPMember_z2ZNIVpbL3h" title="Debt outstanding">87,773</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In May 2021, the Company entered into a convertible promissory note (“ASOP Note II”) with Arena Special Opportunities Partners I, LP. The principal balance of the note is $<span id="xdx_903_eus-gaap--DebtInstrumentFaceAmount_c20210531__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesPartnersOneLPMember_pp0p0">1,193,135 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">and it is to be utilized for working capital purposes. The note matures on <span id="xdx_906_eus-gaap--DebtInstrumentMaturityDate_dd_c20210501__20210531__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesPartnersOneLPMember_zdXv2DxffzFa">January 31, 2022</span></span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">and all principal, accrued and unpaid interest is due at maturity at a rate of <span id="xdx_908_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20210531__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesPartnersOneLPMember_zvcX4ZYkvb96">12</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">% per annum. The conversion options contained in the convertible promissory note were evaluated for derivative accounting under ASC 815, Derivatives and Hedging, and determined not to be considered a derivative and therefore has been recorded in liabilities as part of the convertible promissory note and not bifurcated. In addition, the ASOP convertible promissory note was issued with <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20210501__20210531__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesPartnersOneLPMember_zgZ8xeT1Wrga">1,529,670 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">common stock warrants. The common stock purchase warrants entitle the holder to purchase an aggregate of up to <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20210501__20210531__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesPartnersOneLPMember_zQ7O9qfitWS5">1,529,670 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">shares of the Company’s common stock at an exercise price of $<span id="xdx_908_eus-gaap--SharePrice_iI_c20210531__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesPartnersOneLPMember_zDsTL4qVDID3">0.45 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">per share. The common stock purchase warrants issued to ASOP are considered derivatives, but satisfied the criteria for classification as equity instruments, and were bifurcated from the host contract - convertible promissory note and recorded in equity at their relative fair values with a corresponding debt discount recorded to ASOP Note II. Aggregate amortization of the original issue discount for the years ended December 31, 2021 and 2020 was approximately $<span id="xdx_90E_eus-gaap--AmortizationOfDebtDiscountPremium_pp0p0_c20210101__20211231__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableOneMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesPartnersOneLPMember_zea82G0Ddvb8">464,000 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">and $<span id="xdx_902_eus-gaap--AmortizationOfDebtDiscountPremium_pp0p0_c20200101__20201231__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableOneMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesPartnersOneLPMember_z9ocx2dlIWHh">0</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">, respectively. The principal balance outstanding at December 31, 2021 was $<span id="xdx_90F_eus-gaap--DebtInstrumentPeriodicPaymentPrincipal_pp0p0_c20210101__20211231__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesPartnersOneLPMember_zBWglC9qG8nf" title="Principal balance outstanding">1,193,135</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In May 2021, the Company entered into a convertible promissory note (“ASOF Note II”) with Arena Special Opportunities Fund, LP. The principal balance of the note is $<span id="xdx_90D_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20210531__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesFundLPMember_zGhYNvi0BnJ7">306,865 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">and it is to be utilized for working capital purposes. The note matures on January 31, 2022 and all principal, accrued and unpaid interest is due at maturity at a rate of <span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20210531__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesFundLPMember_zOrHfUDAC1wl">12</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">% per annum. The conversion options contained in the convertible promissory note were evaluated for derivative accounting under ASC 815, Derivatives and Hedging, and determined not to be considered a derivative and therefore has been recorded in liabilities as part of the convertible promissory note and not bifurcated. In addition, the ASOP convertible promissory note was issued with <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20210501__20210531__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesFundLPMember_ziIT5rfOKGJe">393,417 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">common stock warrants. The common stock purchase warrants entitle the holder to purchase an aggregate of up to <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20210501__20210531__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesFundLPMember_zfkukzTJ5pf7">393,417 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">shares of the Company’s common stock at an exercise price of $<span id="xdx_906_eus-gaap--SharePrice_iI_pp2d_c20210531__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesPartnersOneLPMember_zwr7bPhzKz83">0.45 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">per share. The common stock purchase warrants issued to ASOF are considered derivatives, but satisfied the criteria for classification as equity instruments, and were bifurcated from the host contract - convertible promissory note and recorded in equity at their relative fair values with a corresponding debt discount recorded to ASOF Note II. Aggregate amortization of the original issue discount for the years ended December 31, 2021 and 2020 was approximately $<span id="xdx_903_eus-gaap--AmortizationOfDebtDiscountPremium_pdp0_c20210101__20211231__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableTwoMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesFundLPMember_z6oQ6EJdGFQj">119,000 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">and $<span id="xdx_904_eus-gaap--AmortizationOfDebtDiscountPremium_pp0p0_c20200101__20201231__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableTwoMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesFundLPMember_zstme9V7zT1g">0</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">, respectively. The principal balance outstanding at December 31, 2021 was $<span id="xdx_908_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20211231__us-gaap--ShortTermDebtTypeAxis__custom--ConvertibleNotesPayableTwoMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesFundLPMember_zXACkNao9PRh">306,895</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The maturity dates for the above notes were extended to <span id="xdx_90A_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20220428__20220430__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember_zUkLZYvNi3qb">April 30, 2022</span></span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">on April <span style="-sec-ix-redline: true">13,</span> 2022 in exchange for the Company’s promise to pay the holders $<span id="xdx_907_eus-gaap--RepaymentsOfRelatedPartyDebt_pp0p0_c20220412__20220413__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__srt--TitleOfIndividualAxis__custom--HoldersMember_zolWxJUEpeyd">300,000</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">. <span id="xdx_908_eus-gaap--DebtInstrumentPaymentTerms_pp0p0_c20220412__20220413__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__srt--TitleOfIndividualAxis__custom--HoldersMember_zQqL6EUacFG5">The holders agreed to allow the Company to extend the notes for two additional 30 day periods for $100,000 per extension.</span></span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The holders also waived certain defaults under the notes.</span> <span style="-sec-ix-redline: true">The Company has elected to extend the maturity dates to <span id="xdx_90B_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20210101__20211231__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember_z7FFikMhydyb">May 31, 2022</span></span> <span style="-sec-ix-redline: true">for an additional $<span id="xdx_907_ecustom--DebtInstrumentAdditionalPayment_c20220412__20220413__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__srt--TitleOfIndividualAxis__custom--HoldersMember_zVZCEVKweo9f">100,000 to be paid for by using a portion of the proceeds from the closing of this offering</span></span><span style="-sec-ix-redline: true">.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i/></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Can B̅ Corp. and Subsidiaries</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to Consolidated Financial Statements</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December 31, 2021 and 2020</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>PPP Loan</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In 2020, the Company received a loan under the U.S. Small Business Administration’s Paycheck Protection Program established under the Coronavirus Aid Relief and Economic Security Act (“CARES act”) and related rules and regulations (the “PPP loan”) of $<span id="xdx_902_eus-gaap--ProceedsFromLoans_pp0p0_c20200101__20201231__us-gaap--DebtInstrumentAxis__custom--PaycheckProtectionProgramMember_zTr9aiVPHQ5c" title="Loans received">194,940</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Under the terms of the CARES Act, PPP loan recipients can apply for and be granted forgiveness for all or a portion of such loans after eight weeks, if the loan is used for eligible purposes, including to fund payroll costs, mortgage interest, rent and/or utility costs, and meet certain other requirements, including, the maintenance of employment and compensation levels. The Company plans to use the entire PPP Loan for qualifying expenses and expects to qualify for full or partial forgiveness under the program.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In May 2021, the Company received notice of forgiveness of the PPP loan in whole, including all accrued unpaid interest. In fiscal year 2021, the Company recorded the forgiveness of $<span id="xdx_902_eus-gaap--DebtInstrumentDecreaseForgiveness_pp0p0_c20210501__20210531__us-gaap--DebtInstrumentAxis__custom--PaycheckProtectionProgramMember_zIUHNvoJUYHk" title="Debt forgiveness">194,940 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">of principal and $<span id="xdx_906_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_pp0p0_c20210531__us-gaap--DebtInstrumentAxis__custom--PaycheckProtectionProgramMember_z9vj8YZRLAPi" title="Accrued interest">1,949 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">of accrued interest for a total of $<span id="xdx_904_ecustom--GainFromForgivenessOfDebt_pp0p0_c20210501__20210531__us-gaap--DebtInstrumentAxis__custom--PaycheckProtectionProgramMember_zTjOZvgMUaeg" title="Gain from forgiveness of debt">196,889</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">, which was included in gain from forgiveness of debt on the Consolidated Statements of Operations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>TWS Note</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On August 12, 2021, pursuant to an Equipment Acquisition Agreement, the Company entered into a twelve-month promissory note of $<span id="xdx_908_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20210812__us-gaap--TypeOfArrangementAxis__custom--EquipmentAcquisitionAgreementMember_zu2gHRf336D2" title="Total notes and loans payable">1,250,000</span> with payments of $<span id="xdx_907_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20210811__20210812__us-gaap--TypeOfArrangementAxis__custom--EquipmentAcquisitionAgreementMember_z7zpYUqOvdw6" title="Debt monthly payments due">100,000</span> per month and interest at <span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20210812__us-gaap--TypeOfArrangementAxis__custom--EquipmentAcquisitionAgreementMember_zuR17GhOEVd3" title="Debt instrument, interest rate">6</span>% (See Note 4). As of December 31, 2021, the total amount outstanding was $<span id="xdx_906_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20211231__us-gaap--TypeOfArrangementAxis__custom--EquipmentAcquisitionAgreementMember_z3kQ2mGqciok" title="Debt outstanding">1,050,000</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Other Loans</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On November 18, 2021, the Company entered into a $<span id="xdx_906_eus-gaap--UnsecuredDebt_iI_c20211118__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--LenderMember_zLHKGWlTEAr6" title="Unsecured promissory note">100,000</span> unsecured promissory note agreement with a lender. The promissory note accrues interest at a rate of <span id="xdx_903_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20211118__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--LenderMember_zPOiXY0OOmWf" style="font: 10pt Times New Roman, Times, Serif" title="Interest rate">10</span>% per annum and is due within twelve months or due on demand subsequently to any major funding received by the Company in excess of $<span id="xdx_90A_eus-gaap--ProceedsFromIssuanceOfUnsecuredDebt_c20211101__20211118_zN7d0crdefRb" title="Proceeds received from debt">3,000,000</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Related Party Loan</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In 2020, the Company entered into a loan payable to a director of the Company with a principal balance of $<span id="xdx_90A_eus-gaap--LoansPayable_iI_pp0p0_c20201231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__srt--DirectorMember_zGr02EZjmum4" title="Loan payable related party">224,000</span>. The loan bore interest at <span id="xdx_906_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20201231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__srt--DirectorMember_zMHLWnB5wV5l" title="Debt instrument, interest rate">12</span>% per annum and was due in December 2020. The Company subsequently paid the loan in full in February 2021.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
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<us-gaap:DebtInstrumentCarryingAmount contextRef="AsOf2020-12-31_custom_NotesPayableMember" decimals="0" unitRef="USD"> 2675239 </us-gaap:DebtInstrumentCarryingAmount>
<us-gaap:DebtInstrumentMaturityDate contextRef="From2020-12-012020-12-31_us-gaap_ConvertibleNotesPayableMember_custom_ArenaSpecialOpportunitiesPartnersOneLPMember"> 2022-01-31 </us-gaap:DebtInstrumentMaturityDate>
<us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="AsOf2020-12-31_custom_NotesPayableMember" decimals="INF" unitRef="Pure"> 0.12 </us-gaap:DebtInstrumentInterestRateStatedPercentage>
<us-gaap:StockIssuedDuringPeriodSharesNewIssues contextRef="From2020-01-012020-12-31_us-gaap_ConvertibleNotesPayableMember_us-gaap_CommonStockMember_custom_ArenaSpecialOpportunitiesPartnersOneLPMember" decimals="INF" unitRef="Shares"> 3426280 </us-gaap:StockIssuedDuringPeriodSharesNewIssues>
<us-gaap:StockIssuedDuringPeriodSharesNewIssues contextRef="From2020-01-012020-12-31_us-gaap_ConvertibleNotesPayableMember_us-gaap_WarrantMember_custom_ArenaSpecialOpportunitiesPartnersOneLPMember" decimals="INF" unitRef="Shares"> 3426280 </us-gaap:StockIssuedDuringPeriodSharesNewIssues>
<us-gaap:SharePrice contextRef="AsOf2020-12-31_us-gaap_ConvertibleNotesPayableMember_custom_ArenaSpecialOpportunitiesPartnersOneLPMember" decimals="2" unitRef="USDPShares"> 0.45 </us-gaap:SharePrice>
<us-gaap:AmortizationOfDebtDiscountPremium contextRef="From2021-01-012021-12-31_us-gaap_ConvertibleNotesPayableMember_custom_ArenaSpecialOpportunitiesPartnersOneLPMember" decimals="0" unitRef="USD"> 679000 </us-gaap:AmortizationOfDebtDiscountPremium>
<us-gaap:AmortizationOfDebtDiscountPremium contextRef="From2020-01-012020-12-31_us-gaap_ConvertibleNotesPayableMember_custom_ArenaSpecialOpportunitiesPartnersOneLPMember" decimals="0" unitRef="USD"> 0 </us-gaap:AmortizationOfDebtDiscountPremium>
<us-gaap:DebtInstrumentFaceAmount contextRef="AsOf2021-12-31_us-gaap_ConvertibleNotesPayableMember_custom_ArenaSpecialOpportunitiesPartnersOneLPMember" decimals="0" unitRef="USD"> 2286792 </us-gaap:DebtInstrumentFaceAmount>
<us-gaap:DebtInstrumentFaceAmount contextRef="AsOf2020-12-31_us-gaap_ConvertibleNotesPayableMember_custom_ArenaSpecialOpportunitiesFundLPMember" decimals="0" unitRef="USD"> 102539 </us-gaap:DebtInstrumentFaceAmount>
<us-gaap:DebtInstrumentMaturityDate contextRef="From2020-12-012020-12-31_us-gaap_ConvertibleNotesPayableMember_custom_ArenaSpecialOpportunitiesFundLPMember"> 2022-01-31 </us-gaap:DebtInstrumentMaturityDate>
<us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="AsOf2020-12-31_us-gaap_ConvertibleNotesPayableMember_custom_ArenaSpecialOpportunitiesFundLPMember" decimals="INF" unitRef="Pure"> 0.12 </us-gaap:DebtInstrumentInterestRateStatedPercentage>
<us-gaap:StockIssuedDuringPeriodSharesNewIssues contextRef="From2020-01-012020-12-31_us-gaap_ConvertibleNotesPayableMember_us-gaap_CommonStockMember_custom_ArenaSpecialOpportunitiesFundLPMember" decimals="INF" unitRef="Shares"> 131325 </us-gaap:StockIssuedDuringPeriodSharesNewIssues>
<us-gaap:StockIssuedDuringPeriodSharesNewIssues contextRef="From2020-01-012020-12-31_us-gaap_ConvertibleNotesPayableMember_us-gaap_CommonStockMember_custom_ArenaSpecialOpportunitiesFundLPMember" decimals="INF" unitRef="Shares"> 131325 </us-gaap:StockIssuedDuringPeriodSharesNewIssues>
<us-gaap:SharePrice contextRef="AsOf2020-12-31_us-gaap_ConvertibleNotesPayableMember_custom_ArenaSpecialOpportunitiesFundLPMember" decimals="2" unitRef="USDPShares"> 0.45 </us-gaap:SharePrice>
<us-gaap:AmortizationOfDebtDiscountPremium contextRef="From2021-01-012021-12-31_us-gaap_ConvertibleNotesPayableMember_custom_ArenaSpecialOpportunitiesFundLPMember" decimals="0" unitRef="USD"> 26000 </us-gaap:AmortizationOfDebtDiscountPremium>
<us-gaap:AmortizationOfDebtDiscountPremium contextRef="From2020-01-012020-12-31_us-gaap_ConvertibleNotesPayableMember_custom_ArenaSpecialOpportunitiesFundLPMember" decimals="0" unitRef="USD"> 0 </us-gaap:AmortizationOfDebtDiscountPremium>
<us-gaap:DebtInstrumentFaceAmount contextRef="AsOf2021-12-31_us-gaap_ConvertibleNotesPayableMember_custom_ArenaSpecialOpportunitiesFundLPMember" decimals="0" unitRef="USD"> 87773 </us-gaap:DebtInstrumentFaceAmount>
<us-gaap:DebtInstrumentFaceAmount contextRef="AsOf2021-05-31_us-gaap_ConvertibleNotesPayableMember_custom_ArenaSpecialOpportunitiesPartnersOneLPMember" decimals="0" unitRef="USD"> 1193135 </us-gaap:DebtInstrumentFaceAmount>
<us-gaap:DebtInstrumentMaturityDate contextRef="From2021-05-012021-05-31_us-gaap_ConvertibleNotesPayableMember_custom_ArenaSpecialOpportunitiesPartnersOneLPMember"> 2022-01-31 </us-gaap:DebtInstrumentMaturityDate>
<us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="AsOf2021-05-31_us-gaap_ConvertibleNotesPayableMember_custom_ArenaSpecialOpportunitiesPartnersOneLPMember" decimals="INF" unitRef="Pure"> 0.12 </us-gaap:DebtInstrumentInterestRateStatedPercentage>
<us-gaap:StockIssuedDuringPeriodSharesNewIssues contextRef="From2021-05-012021-05-31_us-gaap_ConvertibleNotesPayableMember_us-gaap_CommonStockMember_custom_ArenaSpecialOpportunitiesPartnersOneLPMember" decimals="INF" unitRef="Shares"> 1529670 </us-gaap:StockIssuedDuringPeriodSharesNewIssues>
<us-gaap:StockIssuedDuringPeriodSharesNewIssues contextRef="From2021-05-012021-05-31_us-gaap_ConvertibleNotesPayableMember_us-gaap_WarrantMember_custom_ArenaSpecialOpportunitiesPartnersOneLPMember" decimals="INF" unitRef="Shares"> 1529670 </us-gaap:StockIssuedDuringPeriodSharesNewIssues>
<us-gaap:SharePrice contextRef="AsOf2021-05-31_us-gaap_ConvertibleNotesPayableMember_custom_ArenaSpecialOpportunitiesPartnersOneLPMember" decimals="INF" unitRef="USDPShares"> 0.45 </us-gaap:SharePrice>
<us-gaap:AmortizationOfDebtDiscountPremium contextRef="From2021-01-012021-12-31_custom_ConvertibleNotesPayableOneMember_custom_ArenaSpecialOpportunitiesPartnersOneLPMember" decimals="0" unitRef="USD"> 464000 </us-gaap:AmortizationOfDebtDiscountPremium>
<us-gaap:AmortizationOfDebtDiscountPremium contextRef="From2020-01-012020-12-31_custom_ConvertibleNotesPayableOneMember_custom_ArenaSpecialOpportunitiesPartnersOneLPMember" decimals="0" unitRef="USD"> 0 </us-gaap:AmortizationOfDebtDiscountPremium>
<us-gaap:DebtInstrumentPeriodicPaymentPrincipal contextRef="From2021-01-012021-12-31_us-gaap_ConvertibleNotesPayableMember_custom_ArenaSpecialOpportunitiesPartnersOneLPMember" decimals="0" unitRef="USD"> 1193135 </us-gaap:DebtInstrumentPeriodicPaymentPrincipal>
<us-gaap:DebtInstrumentFaceAmount contextRef="AsOf2021-05-31_us-gaap_ConvertibleNotesPayableMember_custom_ArenaSpecialOpportunitiesFundLPMember" decimals="0" unitRef="USD"> 306865 </us-gaap:DebtInstrumentFaceAmount>
<us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="AsOf2021-05-31_us-gaap_ConvertibleNotesPayableMember_custom_ArenaSpecialOpportunitiesFundLPMember" decimals="INF" unitRef="Pure"> 0.12 </us-gaap:DebtInstrumentInterestRateStatedPercentage>
<us-gaap:StockIssuedDuringPeriodSharesNewIssues contextRef="From2021-05-012021-05-31_us-gaap_ConvertibleNotesPayableMember_us-gaap_CommonStockMember_custom_ArenaSpecialOpportunitiesFundLPMember" decimals="INF" unitRef="Shares"> 393417 </us-gaap:StockIssuedDuringPeriodSharesNewIssues>
<us-gaap:StockIssuedDuringPeriodSharesNewIssues contextRef="From2021-05-012021-05-31_us-gaap_ConvertibleNotesPayableMember_us-gaap_WarrantMember_custom_ArenaSpecialOpportunitiesFundLPMember" decimals="INF" unitRef="Shares"> 393417 </us-gaap:StockIssuedDuringPeriodSharesNewIssues>
<us-gaap:SharePrice contextRef="AsOf2021-05-31_us-gaap_ConvertibleNotesPayableMember_custom_ArenaSpecialOpportunitiesPartnersOneLPMember" decimals="2" unitRef="USDPShares"> 0.45 </us-gaap:SharePrice>
<us-gaap:AmortizationOfDebtDiscountPremium contextRef="From2021-01-012021-12-31_custom_ConvertibleNotesPayableTwoMember_custom_ArenaSpecialOpportunitiesFundLPMember" decimals="0" unitRef="USD"> 119000 </us-gaap:AmortizationOfDebtDiscountPremium>
<us-gaap:AmortizationOfDebtDiscountPremium contextRef="From2020-01-012020-12-31_custom_ConvertibleNotesPayableTwoMember_custom_ArenaSpecialOpportunitiesFundLPMember" decimals="0" unitRef="USD"> 0 </us-gaap:AmortizationOfDebtDiscountPremium>
<us-gaap:DebtInstrumentFaceAmount contextRef="AsOf2021-12-31_custom_ConvertibleNotesPayableTwoMember_custom_ArenaSpecialOpportunitiesFundLPMember" decimals="0" unitRef="USD"> 306895 </us-gaap:DebtInstrumentFaceAmount>
<us-gaap:DebtInstrumentMaturityDate contextRef="From2022-04-282022-04-30_us-gaap_SubsequentEventMember_us-gaap_ConvertibleNotesPayableMember"> 2022-04-30 </us-gaap:DebtInstrumentMaturityDate>
<us-gaap:RepaymentsOfRelatedPartyDebt contextRef="From2022-04-122022-04-13_us-gaap_SubsequentEventMember_us-gaap_ConvertibleNotesPayableMember_custom_HoldersMember" decimals="0" unitRef="USD"> 300000 </us-gaap:RepaymentsOfRelatedPartyDebt>
<us-gaap:DebtInstrumentPaymentTerms contextRef="From2022-04-122022-04-13_us-gaap_SubsequentEventMember_us-gaap_ConvertibleNotesPayableMember_custom_HoldersMember"> The holders agreed to allow the Company to extend the notes for two additional 30 day periods for $100,000 per extension. </us-gaap:DebtInstrumentPaymentTerms>
<us-gaap:DebtInstrumentMaturityDate contextRef="From2021-01-012021-12-31_us-gaap_ConvertibleNotesPayableMember"> 2022-05-31 </us-gaap:DebtInstrumentMaturityDate>
<CANB:DebtInstrumentAdditionalPayment contextRef="From2022-04-122022-04-13_us-gaap_SubsequentEventMember_us-gaap_ConvertibleNotesPayableMember_custom_HoldersMember" decimals="0" unitRef="USD"> 100000 </CANB:DebtInstrumentAdditionalPayment>
<us-gaap:ProceedsFromLoans contextRef="From2020-01-012020-12-31_custom_PaycheckProtectionProgramMember" decimals="0" unitRef="USD"> 194940 </us-gaap:ProceedsFromLoans>
<us-gaap:DebtInstrumentDecreaseForgiveness contextRef="From2021-05-012021-05-31_custom_PaycheckProtectionProgramMember" decimals="0" unitRef="USD"> 194940 </us-gaap:DebtInstrumentDecreaseForgiveness>
<us-gaap:InterestPayableCurrentAndNoncurrent contextRef="AsOf2021-05-31_custom_PaycheckProtectionProgramMember" decimals="0" unitRef="USD"> 1949 </us-gaap:InterestPayableCurrentAndNoncurrent>
<CANB:GainFromForgivenessOfDebt contextRef="From2021-05-012021-05-31_custom_PaycheckProtectionProgramMember" decimals="0" unitRef="USD"> 196889 </CANB:GainFromForgivenessOfDebt>
<us-gaap:DebtInstrumentCarryingAmount contextRef="AsOf2021-08-12_custom_EquipmentAcquisitionAgreementMember" decimals="0" unitRef="USD"> 1250000 </us-gaap:DebtInstrumentCarryingAmount>
<us-gaap:DebtInstrumentPeriodicPayment contextRef="From2021-08-112021-08-12_custom_EquipmentAcquisitionAgreementMember" decimals="0" unitRef="USD"> 100000 </us-gaap:DebtInstrumentPeriodicPayment>
<us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="AsOf2021-08-12_custom_EquipmentAcquisitionAgreementMember" decimals="INF" unitRef="Pure"> 0.06 </us-gaap:DebtInstrumentInterestRateStatedPercentage>
<us-gaap:DebtInstrumentFaceAmount contextRef="AsOf2021-12-31_custom_EquipmentAcquisitionAgreementMember" decimals="0" unitRef="USD"> 1050000 </us-gaap:DebtInstrumentFaceAmount>
<us-gaap:UnsecuredDebt contextRef="AsOf2021-11-18_custom_LenderMember" decimals="0" unitRef="USD"> 100000 </us-gaap:UnsecuredDebt>
<us-gaap:DebtInstrumentInterestRateEffectivePercentage contextRef="AsOf2021-11-18_custom_LenderMember" decimals="INF" unitRef="Pure"> 0.10 </us-gaap:DebtInstrumentInterestRateEffectivePercentage>
<us-gaap:ProceedsFromIssuanceOfUnsecuredDebt contextRef="From2021-11-012021-11-18" decimals="0" unitRef="USD"> 3000000 </us-gaap:ProceedsFromIssuanceOfUnsecuredDebt>
<us-gaap:LoansPayable contextRef="AsOf2020-12-31_srt_DirectorMember" decimals="0" unitRef="USD"> 224000 </us-gaap:LoansPayable>
<us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="AsOf2020-12-31_srt_DirectorMember" decimals="INF" unitRef="Pure"> 0.12 </us-gaap:DebtInstrumentInterestRateStatedPercentage>
<us-gaap:StockholdersEquityNoteDisclosureTextBlock contextRef="From2021-01-012021-12-31">
<p id="xdx_80A_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_zw6A69gC7CHb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note 9 – <span id="xdx_828_z1GtJfoi7mdj">Stockholders’ Equity</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Preferred Stock</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_901_eus-gaap--PreferredStockVotingRights_c20210101__20211231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zgXYQcdGr6ja" title="Preferred stock, voting rights">Each share of Series A Preferred Stock is convertible into 33,334 shares of CANB common stock and is entitled to <span id="xdx_905_eus-gaap--ConvertiblePreferredStockSharesIssuedUponConversion_iI_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zsRJLikvEF5c" title="Number of convertible shares">66,666</span> votes</span>. All Preferred Shares shall rank senior to all shares of Common Stock of the Company with respect to liquidation preferences and shall rank <i>pari passu</i> to all current and future series of preferred stock, unless otherwise stated in the certificate of designation for such preferred stock. In the event of a Liquidation Event, whether voluntary or involuntary, each holder may elect (i) to receive, in preference to the holders of Common Stock, a one-time liquidation preference on a per-share amount equal to the per-share value of preferred shares on the issuance date, as recorded in the Company’s financial records, or (ii) to participate <i>pari passu</i> with the Common Stock on an as-converted basis. Subject to any adjustments, the Series A holders shall be entitled to receive such dividends paid and distributions made to the holders of shares of Common Stock on an as converted basis.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_eus-gaap--PreferredStockDividendPreferenceOrRestrictions_c20210101__20211231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z56tvZiJxapb" title="Dividend, description">Each share of Series B Preferred Stock has the first preference to dividends, distributions and payments upon liquidation, dissolution and winding-up of the Company, and is entitled to an accrued cumulative but not compounding dividend at the rate of 5% per annum whether or not declared. After six months of the issuance date, such share and any accrued but unpaid dividends can be converted into common stock at the conversion price which is the lower of (i) $0.0101; or (ii) the lower of the dollar volume weighted average price of CANB common stock on the trading day prior to the conversion day or the dollar volume weighted average price of CANB common stock on the conversion day</span>. <span id="xdx_90B_eus-gaap--PreferredStockVotingRights_c20210101__20211231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zOB8kwrAMSPe" title="Preferred stock, voting rights">The shares of Series B Preferred Stock have no voting rights</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"/></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Can B̅ Corp. and Subsidiaries</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to Consolidated Financial Statements</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December 31, 2021 and 2020</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Each share of Series C Preferred Stock has preference to payment of dividends, if and when declared by the Company, compared to shares of our common stock. Each Preferred Series C share is convertible into <span id="xdx_900_eus-gaap--ConvertiblePreferredStockSharesIssuedUponConversion_iI_pid_c20211231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_z28SfUXZwvVk" title="Number of convertible shares">25,000</span> shares of common stock. The shares of Series C Preferred Stock have voting rights as if fully converted.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90E_eus-gaap--PreferredStockVotingRights_c20210101__20211231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zpwviYDBeLC9" title="Preferred stock, voting rights">Each share of Series D Preferred Stock has 10,000 shares of voting rights only pari passu to common shares voting with no conversion rights and no equity participation</span>. The Company can redeem Series D Preferred Stock at any time for par value.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On February 8, 2021, the Company’s Board of Directors approved the designation of the Series D Preferred Shares and the number of shares constituting such series, and the rights, powers, preferences, privileges and restrictions relating to such series. On March 27, 2021, the Company filed an amendment to its articles of incorporation to authorize <span id="xdx_904_eus-gaap--PreferredStockSharesAuthorized_iI_c20210327__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_z8BINRy4kuf9" title="Preferred stock shares authorized">4,000</span> shares of a new Series D Preferred Stock with a par value of $<span id="xdx_90E_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20210327__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_z3Fl4iSOUD7" title="Preferred stock, par value">0.001</span> each. All Series D Preferred Shares shall rank senior to all shares of Common Stock of the Company with respect to liquidation preferences and shall rank <i>pari passu</i> to all current and future series of preferred stock, unless otherwise stated in the certificate of designation for such preferred stock. <span id="xdx_907_ecustom--PreferredStocksVotingRights_c20210207__20210208__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_z4dxC3Rz1Cie" title="Preferred stock, voting rights">Each Series D Preferred Share shall have voting rights equal to 10,000 shares of Common Stock, adjustable at any recapitalization of the Company’s stock. In the event of a liquidation event, whether voluntary or involuntary, each holder shall have a liquidation preference on a per-share amount equal to the par value of such holder’s Series D Preferred Shares. The holders shall not be entitled to receive distributions made or dividends paid to the Company’s other stockholders. Except as otherwise required by law, for as long as any Series D Preferred Shares remain outstanding, the Company shall have the option to redeem any outstanding share of Series D Preferred Shares at any time for a purchase price of par value per share of Series D Preferred Shares (“Price per Share”).</span> Should the Company desire to purchase Series D Preferred Shares, the Company shall provide the Holder with written notice and a check or cash in an amount equal to the number of shares of Series D Preferred Shares being purchased multiplied by the Price per Share. The shares of Series D Preferred Shares so purchased shall be deemed automatically cancelled and the Holder shall return the certificates for such share to the Corporation. On or around March 27, 2021, the Company issued Mr. Alfonsi, Mr. Ferro, and Mr. Teeple Series D Preferred Stock in the amount of <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20210326__20210327__srt--TitleOfIndividualAxis__custom--PasqualeFerroMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zbhjwOiAq9Fi" title="Stock issued during the period"><span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20210326__20210327__srt--TitleOfIndividualAxis__custom--MarcoAlfonsiMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zmygpruhL927" title="Stock issued during the period"><span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20210326__20210327__srt--TitleOfIndividualAxis__custom--StanleyLTeepleMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zCXW3sSJ4Fid" title="Stock issued during the period">600</span></span></span> shares each and to COO Philip Scala in the amount of <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210326__20210327__srt--TitleOfIndividualAxis__custom--PhilipScalaMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_pdd" title="Stock issued during the period">150</span> shares, <span id="xdx_900_ecustom--PreferredStocksVotingRights_c20210326__20210327__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zgIzcNDPZ4I2" title="Preferred stock, voting rights">collectively representing 19,500,000 voting shares</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Common Stock</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For the year ended December 31, 2021, the Company issued an aggregate of <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__custom--OfferingMember_zNdvFjma90l6" title="Stock issued during the period">814,336 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">shares of Common Stock under its Offering Statement on Form 1-A (File No. 024-11233) (the “Regulation A Offering”).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In addition, for the year ended December 31, 2021, the Company issued an aggregate of <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_pid_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__custom--CommonStockOneMember_zdCOpVjQTxz5" title="Commomn stock issued for asset acquisitions">381,791</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">, <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_pid_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__custom--CommonStockOneMember_zFCsT7qk8Fe3" title="Common stock issued for services rendered">157,115</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">, </span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">and <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesOther_pid_c20210101__20211231__us-gaap--StatementEquityComponentsAxis__custom--CommonStockOneMember_z8w19DLc0gMd" title="Common shares isseud for interest repayments">111,874</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> of Common Stock for asset acquisitions, services rendered, and in lieu of note and interest repayments, respectively.</span></p>
</us-gaap:StockholdersEquityNoteDisclosureTextBlock>
<us-gaap:PreferredStockVotingRights contextRef="From2021-01-012021-12-31_us-gaap_SeriesAPreferredStockMember"> Each share of Series A Preferred Stock is convertible into 33,334 shares of CANB common stock and is entitled to 66,666 votes </us-gaap:PreferredStockVotingRights>
<us-gaap:ConvertiblePreferredStockSharesIssuedUponConversion contextRef="AsOf2021-12-31_us-gaap_SeriesAPreferredStockMember" decimals="INF" unitRef="Shares"> 66666 </us-gaap:ConvertiblePreferredStockSharesIssuedUponConversion>
<us-gaap:PreferredStockDividendPreferenceOrRestrictions contextRef="From2021-01-012021-12-31_us-gaap_SeriesBPreferredStockMember"> Each share of Series B Preferred Stock has the first preference to dividends, distributions and payments upon liquidation, dissolution and winding-up of the Company, and is entitled to an accrued cumulative but not compounding dividend at the rate of 5% per annum whether or not declared. After six months of the issuance date, such share and any accrued but unpaid dividends can be converted into common stock at the conversion price which is the lower of (i) $0.0101; or (ii) the lower of the dollar volume weighted average price of CANB common stock on the trading day prior to the conversion day or the dollar volume weighted average price of CANB common stock on the conversion day </us-gaap:PreferredStockDividendPreferenceOrRestrictions>
<us-gaap:PreferredStockVotingRights contextRef="From2021-01-012021-12-31_us-gaap_SeriesBPreferredStockMember"> The shares of Series B Preferred Stock have no voting rights </us-gaap:PreferredStockVotingRights>
<us-gaap:ConvertiblePreferredStockSharesIssuedUponConversion contextRef="AsOf2021-12-31_us-gaap_SeriesCPreferredStockMember" decimals="INF" unitRef="Shares"> 25000 </us-gaap:ConvertiblePreferredStockSharesIssuedUponConversion>
<us-gaap:PreferredStockVotingRights contextRef="From2021-01-012021-12-31_us-gaap_SeriesDPreferredStockMember"> Each share of Series D Preferred Stock has 10,000 shares of voting rights only pari passu to common shares voting with no conversion rights and no equity participation </us-gaap:PreferredStockVotingRights>
<us-gaap:PreferredStockSharesAuthorized contextRef="AsOf2021-03-27_us-gaap_SeriesDPreferredStockMember" decimals="INF" unitRef="Shares"> 4000 </us-gaap:PreferredStockSharesAuthorized>
<us-gaap:PreferredStockParOrStatedValuePerShare contextRef="AsOf2021-03-27_us-gaap_SeriesDPreferredStockMember" decimals="INF" unitRef="USDPShares"> 0.001 </us-gaap:PreferredStockParOrStatedValuePerShare>
<CANB:PreferredStocksVotingRights contextRef="From2021-02-072021-02-08_us-gaap_SeriesDPreferredStockMember"> Each Series D Preferred Share shall have voting rights equal to 10,000 shares of Common Stock, adjustable at any recapitalization of the Company’s stock. In the event of a liquidation event, whether voluntary or involuntary, each holder shall have a liquidation preference on a per-share amount equal to the par value of such holder’s Series D Preferred Shares. The holders shall not be entitled to receive distributions made or dividends paid to the Company’s other stockholders. Except as otherwise required by law, for as long as any Series D Preferred Shares remain outstanding, the Company shall have the option to redeem any outstanding share of Series D Preferred Shares at any time for a purchase price of par value per share of Series D Preferred Shares (“Price per Share”). </CANB:PreferredStocksVotingRights>
<us-gaap:StockIssuedDuringPeriodSharesNewIssues contextRef="From2021-03-262021-03-27_custom_PasqualeFerroMember_us-gaap_SeriesDPreferredStockMember" decimals="INF" unitRef="Shares"> 600 </us-gaap:StockIssuedDuringPeriodSharesNewIssues>
<us-gaap:StockIssuedDuringPeriodSharesNewIssues contextRef="From2021-03-262021-03-27_custom_MarcoAlfonsiMember_us-gaap_SeriesDPreferredStockMember" decimals="INF" unitRef="Shares"> 600 </us-gaap:StockIssuedDuringPeriodSharesNewIssues>
<us-gaap:StockIssuedDuringPeriodSharesNewIssues contextRef="From2021-03-262021-03-27_custom_StanleyLTeepleMember_us-gaap_SeriesDPreferredStockMember" decimals="INF" unitRef="Shares"> 600 </us-gaap:StockIssuedDuringPeriodSharesNewIssues>
<us-gaap:StockIssuedDuringPeriodSharesNewIssues contextRef="From2021-03-262021-03-27_custom_PhilipScalaMember_us-gaap_SeriesDPreferredStockMember" decimals="INF" unitRef="Shares"> 150 </us-gaap:StockIssuedDuringPeriodSharesNewIssues>
<CANB:PreferredStocksVotingRights contextRef="From2021-03-262021-03-27_us-gaap_SeriesDPreferredStockMember"> collectively representing 19,500,000 voting shares </CANB:PreferredStocksVotingRights>
<us-gaap:StockIssuedDuringPeriodSharesNewIssues contextRef="From2021-01-012021-12-31_custom_OfferingMember" decimals="INF" unitRef="Shares"> 814336 </us-gaap:StockIssuedDuringPeriodSharesNewIssues>
<us-gaap:StockIssuedDuringPeriodSharesAcquisitions contextRef="From2021-01-012021-12-31_custom_CommonStockOneMember" decimals="INF" unitRef="Shares"> 381791 </us-gaap:StockIssuedDuringPeriodSharesAcquisitions>
<us-gaap:StockIssuedDuringPeriodSharesIssuedForServices contextRef="From2021-01-012021-12-31_custom_CommonStockOneMember" decimals="INF" unitRef="Shares"> 157115 </us-gaap:StockIssuedDuringPeriodSharesIssuedForServices>
<us-gaap:StockIssuedDuringPeriodSharesOther contextRef="From2021-01-012021-12-31_custom_CommonStockOneMember" decimals="INF" unitRef="Shares"> 111874 </us-gaap:StockIssuedDuringPeriodSharesOther>
<us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock contextRef="From2021-01-012021-12-31">
<p id="xdx_801_eus-gaap--DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_zGI5IIEq5M35" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note 10 – <span id="xdx_828_zEj1g5clQpl2">Stock Options</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company has an employee share option plan, which is shareholder-approved, permits the grant of share options and shares to its employees. The Company believes that such awards better align the interests of its employees with those of its shareholders. Option awards are generally granted with an exercise price equal to the market price of the Company’s stock at the date of grant. Share awards generally vest over five years.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The fair value of each option award is estimated on the date of grant using a lattice-based option valuation model that uses the assumptions noted in the following table. Because lattice-based option valuation models incorporate ranges of assumptions for inputs, those ranges are disclosed. Expected volatilities are based on implied volatilities from traded options on the Company’s stock, historical volatility of the Company’s stock, and other factors. The expected term of options granted is derived from the output of the option valuation model and represents the period of time that options granted are expected to be outstanding; the range given below results from certain groups of employees exhibiting different behavior. The risk-free rate for periods within the contractual life of the option is based on the U.S. Treasury yield curve in effect at the time of grant.</span></p> <p id="xdx_89B_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_zw6klPMm3Gmg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B1_z4gHgRa4UrRg" style="display: none">Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td colspan="2" id="xdx_496_20210101__20211231_zaPBWat1cuRd" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31, 2021</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td colspan="2" id="xdx_491_20200101__20201231_zJzx150RIsOe" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31, 2020</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"> </td></tr> <tr id="xdx_40E_eus-gaap--SharePrice_iE_pid_zMMIxbUFvFq8" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%">Per share fair value at grant date</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">8.02</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">7.65</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_zKz8QlfuKRE9" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Risk free interest rate</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1.02</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">0.41</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_zMz9OTgPUmT9" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Expected volatility</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">201</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">168</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr> <tr id="xdx_405_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_dp_uPure_z2ucWVX1loij" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Dividend yield</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">0</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">0</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Expected life in years</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_902_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20210101__20211231_zl1TVtujqYN3" title="Expected life in years">5</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20200101__20201231_zzfwMWfLYnki" title="Expected life in years">5</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"/> <p id="xdx_8A9_zCpKqcaw6ii3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p id="xdx_89E_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_zbQJmi7fIOua" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A summary of stock options activity for the year ended December 31, 2021 is as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B5_zqtuh4H13g9k" style="display: none">Summary of Stock Options Activity</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Option Shares</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Weighted Average Exercise Price</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Weighted Average Remaining Contractual Life (Years)</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 46%">Outstanding, January 1, 2021</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pid_c20210101__20211231_z70dP5Emz2P4" style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right" title="Option Shares, Outstanding Beginning">79,147</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pp2d_c20210101__20211231_zYGd3PqMpre1" style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right" title="Weighted Average Exercise Price, Outstanding Beginning">5.37</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span id="xdx_905_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm1_dtY_c20210101__20211231_z6SjXokuD509" title="Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term">3.92</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif">Granted</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20210101__20211231_zgkelpVbOa9j" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Option Shares, Granted">298,507</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pp2d_c20210101__20211231_zcYiXUHtasbf" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Exercise Price, Granted">6.30</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantedWeightedAverageRemainingContractualTerm2_dtY_c20210101__20211231_zBUVK08osua1" title="Weighted Average Remaining Contractual Life (Years), Granted">4.61</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif">Exercised</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98E_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_pid_c20210101__20211231_zqEADOo9AIte" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Option Shares, Exercised"><span style="-sec-ix-hidden: xdx2ixbrl1263">-</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20210101__20211231_zNDbmJHd04na" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Exercise Price, Exercised"><span style="-sec-ix-hidden: xdx2ixbrl1265">-</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif">Forfeited</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_pid_c20210101__20211231_zO0uabB15vZ8" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Option Shares, Forfeited"><span style="-sec-ix-hidden: xdx2ixbrl1267">-</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_c20210101__20211231_zMEZDGeC353j" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Exercise Price, Forfeited"><span style="-sec-ix-hidden: xdx2ixbrl1269">-</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt">Expired</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_pid_c20210101__20211231_zYOSFs9PJt6c" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Option Shares, Expired"><span style="-sec-ix-hidden: xdx2ixbrl1271">-</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice_c20210101__20211231_zA8Sw0NAgwgl" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Exercise Price, Expired"><span style="-sec-ix-hidden: xdx2ixbrl1273">-</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Outstanding, December 31, 2021</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pid_c20210101__20211231_zkEzmGTpJAKa" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Option Shares, Outstanding Ending">377,654</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pp2d_c20210101__20211231_zTv3Kl8NnRb3" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Exercise Price, Outstanding Ending">6.11</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20210101__20211231_zad5nbv6E3H5" title="Weighted Average Remaining Contractual Life (Years), Outstanding Ending">4.46</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A0_zVPb6Ez1j4Td" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89C_eus-gaap--ScheduleOfNonvestedShareActivityTableTextBlock_zS6DMVEuRq0i" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A summary of the status of the Company’s nonvested shares as of December 31, 2021, and changes during the year ended December 31, 2021, is presented below:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B1_zc1uaiN70lZ4" style="display: none">Schedule of Non-Vested Option Shares</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Option Shares</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Weighted Average Grant-Date Fair Value</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%">Non-vested options, January 1, 2021</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td id="xdx_982_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares_iS_pid_c20210101__20211231_zhLTIGHfmk3h" style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right" title="Non-vested Options, Beginning">0</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue_iS_pp2d_c20210101__20211231_zTw94h9Sq3Lh" style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right" title="Weighted Average Grant-Date Fair Value, Non-vested options, Beginning">0</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif">Granted</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20210101__20211231_zAiLSUP9Zqtj" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Non-vested Options, Granted">298,507</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_pp2d_c20210101__20211231_zNeBEITUTGS" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Grant-Date Fair Value, Granted">8.02</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif">Vested</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_982_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares_iN_pid_di_c20210101__20211231_znIZYtRShEEh" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Non-vested Options, Vested">(298,507</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98A_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue_c20210101__20211231_zi9g6i8x8S09" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Grant-Date Fair Value, Vested">8.02</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt">Forfeited</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_981_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedNumberOfShares_pid_c20210101__20211231_zqNUYIfyfQHb" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Non-vested Options, Forfeited"><span style="-sec-ix-hidden: xdx2ixbrl1295">-</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98A_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue_c20210101__20211231_pdd" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Grant-Date Fair Value, Forfeited"><span style="-sec-ix-hidden: xdx2ixbrl1297">-</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Non-vested options, December 31, 2021</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares_iE_pid_c20210101__20211231_zDMsuv8JnMC4" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Non-vested Options, Ending">0</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_981_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue_iE_pp2d_c20210101__20211231_zZMwJkn6XU94" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Grant-Date Fair Value, Non-vested options, Ending">0</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AF_ziv7Xg4uLcfi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of December 31, 2021, there was no unrecognized compensation cost related to nonvested stock-based compensation arrangements granted under the share option plan. The Company recognized $<span id="xdx_904_eus-gaap--AllocatedShareBasedCompensationExpense_c20210101__20211231_zDSbhcuwbfg6" title="Stock-based compensation expense">2,395,038</span> of stock-based compensation expense during the year ended December 31, 2021.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b/></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Can B̅ Corp. and Subsidiaries</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to Consolidated Financial Statements</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December 31, 2021 and 2020</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p>
</us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock>
<us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock contextRef="From2021-01-012021-12-31">
<p id="xdx_89B_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_zw6klPMm3Gmg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B1_z4gHgRa4UrRg" style="display: none">Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td colspan="2" id="xdx_496_20210101__20211231_zaPBWat1cuRd" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31, 2021</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td colspan="2" id="xdx_491_20200101__20201231_zJzx150RIsOe" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31, 2020</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"> </td></tr> <tr id="xdx_40E_eus-gaap--SharePrice_iE_pid_zMMIxbUFvFq8" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%">Per share fair value at grant date</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">8.02</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">7.65</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_zKz8QlfuKRE9" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Risk free interest rate</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1.02</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">0.41</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_zMz9OTgPUmT9" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Expected volatility</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">201</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">168</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr> <tr id="xdx_405_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_dp_uPure_z2ucWVX1loij" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Dividend yield</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">0</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">0</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Expected life in years</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_902_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20210101__20211231_zl1TVtujqYN3" title="Expected life in years">5</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20200101__20201231_zzfwMWfLYnki" title="Expected life in years">5</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"/>
</us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock>
<us-gaap:SharePrice contextRef="AsOf2021-12-31" decimals="INF" unitRef="USDPShares"> 8.02 </us-gaap:SharePrice>
<us-gaap:SharePrice contextRef="AsOf2020-12-31" decimals="INF" unitRef="USDPShares"> 7.65 </us-gaap:SharePrice>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate contextRef="From2021-01-012021-12-31" decimals="INF" unitRef="Pure"> 0.0102 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate contextRef="From2020-01-012020-12-31" decimals="INF" unitRef="Pure"> 0.0041 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate contextRef="From2021-01-012021-12-31" decimals="INF" unitRef="Pure"> 2.01 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate contextRef="From2020-01-012020-12-31" decimals="INF" unitRef="Pure"> 1.68 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate contextRef="From2021-01-012021-12-31" decimals="INF" unitRef="Pure"> 0 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate contextRef="From2020-01-012020-12-31" decimals="INF" unitRef="Pure"> 0 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate>
<us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1 contextRef="From2021-01-012021-12-31"> P5Y </us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1>
<us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1 contextRef="From2020-01-012020-12-31"> P5Y </us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1>
<us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock contextRef="From2021-01-012021-12-31">
<p id="xdx_89E_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_zbQJmi7fIOua" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A summary of stock options activity for the year ended December 31, 2021 is as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B5_zqtuh4H13g9k" style="display: none">Summary of Stock Options Activity</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Option Shares</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Weighted Average Exercise Price</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Weighted Average Remaining Contractual Life (Years)</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 46%">Outstanding, January 1, 2021</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pid_c20210101__20211231_z70dP5Emz2P4" style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right" title="Option Shares, Outstanding Beginning">79,147</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pp2d_c20210101__20211231_zYGd3PqMpre1" style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right" title="Weighted Average Exercise Price, Outstanding Beginning">5.37</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right"><span id="xdx_905_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm1_dtY_c20210101__20211231_z6SjXokuD509" title="Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term">3.92</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif">Granted</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20210101__20211231_zgkelpVbOa9j" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Option Shares, Granted">298,507</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pp2d_c20210101__20211231_zcYiXUHtasbf" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Exercise Price, Granted">6.30</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantedWeightedAverageRemainingContractualTerm2_dtY_c20210101__20211231_zBUVK08osua1" title="Weighted Average Remaining Contractual Life (Years), Granted">4.61</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif">Exercised</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98E_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_pid_c20210101__20211231_zqEADOo9AIte" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Option Shares, Exercised"><span style="-sec-ix-hidden: xdx2ixbrl1263">-</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20210101__20211231_zNDbmJHd04na" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Exercise Price, Exercised"><span style="-sec-ix-hidden: xdx2ixbrl1265">-</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif">Forfeited</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_pid_c20210101__20211231_zO0uabB15vZ8" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Option Shares, Forfeited"><span style="-sec-ix-hidden: xdx2ixbrl1267">-</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_c20210101__20211231_zMEZDGeC353j" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Exercise Price, Forfeited"><span style="-sec-ix-hidden: xdx2ixbrl1269">-</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt">Expired</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_pid_c20210101__20211231_zYOSFs9PJt6c" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Option Shares, Expired"><span style="-sec-ix-hidden: xdx2ixbrl1271">-</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice_c20210101__20211231_zA8Sw0NAgwgl" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Exercise Price, Expired"><span style="-sec-ix-hidden: xdx2ixbrl1273">-</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Outstanding, December 31, 2021</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pid_c20210101__20211231_zkEzmGTpJAKa" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Option Shares, Outstanding Ending">377,654</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pp2d_c20210101__20211231_zTv3Kl8NnRb3" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Exercise Price, Outstanding Ending">6.11</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20210101__20211231_zad5nbv6E3H5" title="Weighted Average Remaining Contractual Life (Years), Outstanding Ending">4.46</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>
</us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="AsOf2020-12-31" decimals="INF" unitRef="Shares"> 79147 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice contextRef="AsOf2020-12-31" decimals="2" unitRef="USDPShares"> 5.37 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
<CANB:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm1 contextRef="From2021-01-012021-12-31"> P3Y11M1D </CANB:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm1>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross contextRef="From2021-01-012021-12-31" decimals="INF" unitRef="Shares"> 298507 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
<us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice contextRef="From2021-01-012021-12-31" decimals="2" unitRef="USDPShares"> 6.30 </us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice>
<CANB:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantedWeightedAverageRemainingContractualTerm2 contextRef="From2021-01-012021-12-31"> P4Y7M9D </CANB:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantedWeightedAverageRemainingContractualTerm2>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="AsOf2021-12-31" decimals="INF" unitRef="Shares"> 377654 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice contextRef="AsOf2021-12-31" decimals="2" unitRef="USDPShares"> 6.11 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
<us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2 contextRef="From2021-01-012021-12-31"> P4Y5M15D </us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2>
<us-gaap:ScheduleOfNonvestedShareActivityTableTextBlock contextRef="From2021-01-012021-12-31">
<p id="xdx_89C_eus-gaap--ScheduleOfNonvestedShareActivityTableTextBlock_zS6DMVEuRq0i" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A summary of the status of the Company’s nonvested shares as of December 31, 2021, and changes during the year ended December 31, 2021, is presented below:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B1_zc1uaiN70lZ4" style="display: none">Schedule of Non-Vested Option Shares</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Option Shares</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Weighted Average Grant-Date Fair Value</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%">Non-vested options, January 1, 2021</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td id="xdx_982_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares_iS_pid_c20210101__20211231_zhLTIGHfmk3h" style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right" title="Non-vested Options, Beginning">0</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue_iS_pp2d_c20210101__20211231_zTw94h9Sq3Lh" style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right" title="Weighted Average Grant-Date Fair Value, Non-vested options, Beginning">0</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif">Granted</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20210101__20211231_zAiLSUP9Zqtj" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Non-vested Options, Granted">298,507</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_pp2d_c20210101__20211231_zNeBEITUTGS" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Grant-Date Fair Value, Granted">8.02</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif">Vested</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_982_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares_iN_pid_di_c20210101__20211231_znIZYtRShEEh" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Non-vested Options, Vested">(298,507</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98A_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue_c20210101__20211231_zi9g6i8x8S09" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Grant-Date Fair Value, Vested">8.02</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt">Forfeited</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_981_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedNumberOfShares_pid_c20210101__20211231_zqNUYIfyfQHb" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Non-vested Options, Forfeited"><span style="-sec-ix-hidden: xdx2ixbrl1295">-</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98A_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue_c20210101__20211231_pdd" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Grant-Date Fair Value, Forfeited"><span style="-sec-ix-hidden: xdx2ixbrl1297">-</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">Non-vested options, December 31, 2021</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares_iE_pid_c20210101__20211231_zDMsuv8JnMC4" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Non-vested Options, Ending">0</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_981_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue_iE_pp2d_c20210101__20211231_zZMwJkn6XU94" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted Average Grant-Date Fair Value, Non-vested options, Ending">0</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>
</us-gaap:ScheduleOfNonvestedShareActivityTableTextBlock>
<us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares contextRef="AsOf2020-12-31" decimals="INF" unitRef="Shares"> 0 </us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares>
<us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue contextRef="AsOf2020-12-31" decimals="2" unitRef="USDPShares"> 0 </us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross contextRef="From2021-01-012021-12-31" decimals="INF" unitRef="Shares"> 298507 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue contextRef="From2021-01-012021-12-31" decimals="2" unitRef="USDPShares"> 8.02 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue>
<us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares contextRef="From2021-01-012021-12-31" decimals="INF" unitRef="Shares"> 298507 </us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares>
<us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue contextRef="From2021-01-012021-12-31" decimals="INF" unitRef="USDPShares"> 8.02 </us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue>
<us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares contextRef="AsOf2021-12-31" decimals="INF" unitRef="Shares"> 0 </us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares>
<us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue contextRef="AsOf2021-12-31" decimals="2" unitRef="USDPShares"> 0 </us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue>
<us-gaap:AllocatedShareBasedCompensationExpense contextRef="From2021-01-012021-12-31" decimals="0" unitRef="USD"> 2395038 </us-gaap:AllocatedShareBasedCompensationExpense>
<us-gaap:IncomeTaxDisclosureTextBlock contextRef="From2021-01-012021-12-31">
<p id="xdx_80B_eus-gaap--IncomeTaxDisclosureTextBlock_zCZr15ZF0W5a" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note 11 – <span id="xdx_82D_zLr87oYImwT1">Income Taxes</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p id="xdx_89E_ecustom--ScheduleOfStateFranchiseTaxExpenseBenefitTableTextBlock_zdiYwyZyAY46" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The provision for income taxes consisted of the following:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B0_zLWRtnzzFTS4" style="display: none">Schedule of Provision For Income Taxes</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td colspan="2" id="xdx_493_20210101__20211231_zrNkJAio1jYh" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td colspan="2" id="xdx_49B_20200101__20201231_zYGRE8IrVaF2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2021</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2020</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_407_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_zeNqIWVAOo02" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: left">State franchise tax</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">1,075</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">3,304</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> </table> <p id="xdx_8A2_zuICer2ozwug" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s effective income tax rate differs from the federal statutory rate primarily as a result of certain expenses being deductible for financial reporting purposes that are not deductible for tax purposes, the existence of research and development tax credits, operating loss carryforwards, and adjustments to previously recorded deferred tax assets and liabilities due to the enactment of the Tax Cuts and Jobs Act in 2017.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_899_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_znqTcEJODRv" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The difference in the provision for income taxes and the amount computed by applying the statutory federal income tax rates consists of the following:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BF_zdIu8fetJkF4" style="display: none">Schedule of Provisions for (Benefits from) Income Taxes</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td colspan="2" id="xdx_49A_20210101__20211231_zLHT3oTs9qm6" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td colspan="2" id="xdx_490_20200101__20201231_z0bgijuGQ55g" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2021</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2020</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_404_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_maITEBzfQ7_zlwp7xcKiNr1" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: left">Expected income tax benefit</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">(2,034,215</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">(1,200,467</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_maITEBzfQ7_zFGeLCNwcYkk" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">State franchise tax</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,075</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,304</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost_maITEBzfQ7_zNpT7SRM02n1" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Non-deductible stock-based compensation</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">252,205</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">474,428</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_403_ecustom--IncomeTaxReconciliationNondeductibleExpenseShareBasedInterest_maITEBzfQ7_zdDMCnxbPcSi" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Non-deductible stock-based interest</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">41,856</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">94,853</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_maITEBzfQ7_zMBv40813iJc" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt">Increase in deferred income tax assets valuation allowance</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,740,154</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">631,186</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--IncomeTaxExpenseBenefit_iT_mtITEBzfQ7_z9cUOXnCM5Zh" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Provision for income taxes</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">1,075</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">3,304</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AE_zMJ1uyd6r8e6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_897_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zeB86PEE0kHb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Principal components of the Company’s deferred tax assets as of December 31, 2021 and December 31, 2020 were as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BC_zsOPW6JbLZq4" style="display: none">Schedule of Deferred Income Tax Assets</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" id="xdx_490_20211231_z3mPeoAgnGoj" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December 31,</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" id="xdx_49A_20201231_z77DInlM4a99" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December 31,</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2021</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2020</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_405_eus-gaap--OperatingLossCarryforwards_iNI_di_maDTANzLHO_zAqYUxJ28Ajc" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net operating loss carryfoward</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3,671,509)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1,931,355)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_409_eus-gaap--DeferredTaxAssetsValuationAllowance_iI_msDTANzLHO_zQ3E2MxSFsEd" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Valuation allowance </span></td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3,671,509</span></td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,931,335</span></td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_408_eus-gaap--DeferredTaxAssetsNet_iTI_mtDTANzLHO_z9RCWvqtqIt9" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net</span></td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0</span></td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0</span></td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> </table> <p id="xdx_8A3_zSF6tlJ2pPX4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"/></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At December 31, 2021, the Company had net operating loss carryforwards of approximately $<span id="xdx_90B_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_c20211231_zJptfLuVsW04" title="Net operating loss carryforwards">17,483,000 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">that <span id="xdx_901_ecustom--OperatingLossCarryforwardsExpirationDate1_c20210101__20211231_zCPhZv0QvmGg" title="Expiration beginning year">begin to expire in 2025.</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company files a federal income tax return and separate income tax returns in various states. For federal and certain states, the 2018 through 2021 tax years remain open for examination by the tax authorities under the normal three-year statute of limitations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company assesses available positive and negative evidence to estimate whether sufficient future taxable income will be generated to permit use of the existing deferred tax assets. A significant component of objective negative evidence identified during management’s evaluation was the cumulative loss incurred over the three-year period ended December 31, 2021. Such objective evidence limits the ability to consider other subjective evidence, such as our forecasts of future taxable income and tax planning strategies. On the basis of this evaluation as of December 31, 2021, the Company recognized a full valuation allowance against its net deferred tax assets, pursuant to ASC 740, as of December 31, 2021. Based on the Company’s evaluation, it was determined that <span id="xdx_90E_eus-gaap--UnrecognizedTaxBenefitsPeriodIncreaseDecrease_do_c20210101__20211231_zwZc7KgsFPc5" title="Unrecognized tax positions"><span id="xdx_90D_eus-gaap--UnrecognizedTaxBenefitsPeriodIncreaseDecrease_do_c20200101__20201231_zPhybkcfZKx3">no</span></span> uncertain tax positions existed as of December 31, 2021 or December 31, 2020.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:IncomeTaxDisclosureTextBlock>
<CANB:ScheduleOfStateFranchiseTaxExpenseBenefitTableTextBlock contextRef="From2021-01-012021-12-31">
<p id="xdx_89E_ecustom--ScheduleOfStateFranchiseTaxExpenseBenefitTableTextBlock_zdiYwyZyAY46" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The provision for income taxes consisted of the following:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B0_zLWRtnzzFTS4" style="display: none">Schedule of Provision For Income Taxes</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td colspan="2" id="xdx_493_20210101__20211231_zrNkJAio1jYh" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td colspan="2" id="xdx_49B_20200101__20201231_zYGRE8IrVaF2" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2021</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2020</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_407_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_zeNqIWVAOo02" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: left">State franchise tax</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">1,075</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">3,304</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> </table>
</CANB:ScheduleOfStateFranchiseTaxExpenseBenefitTableTextBlock>
<us-gaap:IncomeTaxReconciliationStateAndLocalIncomeTaxes contextRef="From2021-01-012021-12-31" decimals="0" unitRef="USD"> 1075 </us-gaap:IncomeTaxReconciliationStateAndLocalIncomeTaxes>
<us-gaap:IncomeTaxReconciliationStateAndLocalIncomeTaxes contextRef="From2020-01-012020-12-31" decimals="0" unitRef="USD"> 3304 </us-gaap:IncomeTaxReconciliationStateAndLocalIncomeTaxes>
<us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock contextRef="From2021-01-012021-12-31">
<p id="xdx_899_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_znqTcEJODRv" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The difference in the provision for income taxes and the amount computed by applying the statutory federal income tax rates consists of the following:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BF_zdIu8fetJkF4" style="display: none">Schedule of Provisions for (Benefits from) Income Taxes</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td colspan="2" id="xdx_49A_20210101__20211231_zLHT3oTs9qm6" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td colspan="2" id="xdx_490_20200101__20201231_z0bgijuGQ55g" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2021</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2020</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_404_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_maITEBzfQ7_zlwp7xcKiNr1" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%; text-align: left">Expected income tax benefit</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">(2,034,215</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">(1,200,467</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_maITEBzfQ7_zFGeLCNwcYkk" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">State franchise tax</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,075</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,304</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost_maITEBzfQ7_zNpT7SRM02n1" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Non-deductible stock-based compensation</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">252,205</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">474,428</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_403_ecustom--IncomeTaxReconciliationNondeductibleExpenseShareBasedInterest_maITEBzfQ7_zdDMCnxbPcSi" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Non-deductible stock-based interest</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">41,856</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">94,853</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_maITEBzfQ7_zMBv40813iJc" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt">Increase in deferred income tax assets valuation allowance</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,740,154</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">631,186</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--IncomeTaxExpenseBenefit_iT_mtITEBzfQ7_z9cUOXnCM5Zh" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Provision for income taxes</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">1,075</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">3,304</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>
</us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock>
<us-gaap:IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate contextRef="From2021-01-012021-12-31" decimals="0" unitRef="USD"> -2034215 </us-gaap:IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate>
<us-gaap:IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate contextRef="From2020-01-012020-12-31" decimals="0" unitRef="USD"> -1200467 </us-gaap:IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate>
<us-gaap:IncomeTaxReconciliationStateAndLocalIncomeTaxes contextRef="From2021-01-012021-12-31" decimals="0" unitRef="USD"> 1075 </us-gaap:IncomeTaxReconciliationStateAndLocalIncomeTaxes>
<us-gaap:IncomeTaxReconciliationStateAndLocalIncomeTaxes contextRef="From2020-01-012020-12-31" decimals="0" unitRef="USD"> 3304 </us-gaap:IncomeTaxReconciliationStateAndLocalIncomeTaxes>
<us-gaap:IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost contextRef="From2021-01-012021-12-31" decimals="0" unitRef="USD"> 252205 </us-gaap:IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost>
<us-gaap:IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost contextRef="From2020-01-012020-12-31" decimals="0" unitRef="USD"> 474428 </us-gaap:IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost>
<CANB:IncomeTaxReconciliationNondeductibleExpenseShareBasedInterest contextRef="From2021-01-012021-12-31" decimals="0" unitRef="USD"> 41856 </CANB:IncomeTaxReconciliationNondeductibleExpenseShareBasedInterest>
<CANB:IncomeTaxReconciliationNondeductibleExpenseShareBasedInterest contextRef="From2020-01-012020-12-31" decimals="0" unitRef="USD"> 94853 </CANB:IncomeTaxReconciliationNondeductibleExpenseShareBasedInterest>
<us-gaap:IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance contextRef="From2021-01-012021-12-31" decimals="0" unitRef="USD"> 1740154 </us-gaap:IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance>
<us-gaap:IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance contextRef="From2020-01-012020-12-31" decimals="0" unitRef="USD"> 631186 </us-gaap:IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance>
<us-gaap:IncomeTaxExpenseBenefit contextRef="From2021-01-012021-12-31" decimals="0" unitRef="USD"> 1075 </us-gaap:IncomeTaxExpenseBenefit>
<us-gaap:IncomeTaxExpenseBenefit contextRef="From2020-01-012020-12-31" decimals="0" unitRef="USD"> 3304 </us-gaap:IncomeTaxExpenseBenefit>
<us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock contextRef="From2021-01-012021-12-31">
<p id="xdx_897_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zeB86PEE0kHb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Principal components of the Company’s deferred tax assets as of December 31, 2021 and December 31, 2020 were as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BC_zsOPW6JbLZq4" style="display: none">Schedule of Deferred Income Tax Assets</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" id="xdx_490_20211231_z3mPeoAgnGoj" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December 31,</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" id="xdx_49A_20201231_z77DInlM4a99" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>December 31,</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2021</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2020</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_405_eus-gaap--OperatingLossCarryforwards_iNI_di_maDTANzLHO_zAqYUxJ28Ajc" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net operating loss carryfoward</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3,671,509)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1,931,355)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_409_eus-gaap--DeferredTaxAssetsValuationAllowance_iI_msDTANzLHO_zQ3E2MxSFsEd" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Valuation allowance </span></td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3,671,509</span></td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,931,335</span></td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_408_eus-gaap--DeferredTaxAssetsNet_iTI_mtDTANzLHO_z9RCWvqtqIt9" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net</span></td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0</span></td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td> <td style="border-bottom: black 2.25pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0</span></td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> </table>
</us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock>
<us-gaap:OperatingLossCarryforwards contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 3671509 </us-gaap:OperatingLossCarryforwards>
<us-gaap:OperatingLossCarryforwards contextRef="AsOf2020-12-31" decimals="0" unitRef="USD"> 1931355 </us-gaap:OperatingLossCarryforwards>
<us-gaap:DeferredTaxAssetsValuationAllowance contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 3671509 </us-gaap:DeferredTaxAssetsValuationAllowance>
<us-gaap:DeferredTaxAssetsValuationAllowance contextRef="AsOf2020-12-31" decimals="0" unitRef="USD"> 1931335 </us-gaap:DeferredTaxAssetsValuationAllowance>
<us-gaap:DeferredTaxAssetsNet contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 0 </us-gaap:DeferredTaxAssetsNet>
<us-gaap:DeferredTaxAssetsNet contextRef="AsOf2020-12-31" decimals="0" unitRef="USD"> 0 </us-gaap:DeferredTaxAssetsNet>
<us-gaap:DeferredTaxAssetsOperatingLossCarryforwards contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 17483000 </us-gaap:DeferredTaxAssetsOperatingLossCarryforwards>
<CANB:OperatingLossCarryforwardsExpirationDate1 contextRef="From2021-01-012021-12-31"> begin to expire in 2025. </CANB:OperatingLossCarryforwardsExpirationDate1>
<us-gaap:UnrecognizedTaxBenefitsPeriodIncreaseDecrease contextRef="From2021-01-012021-12-31" decimals="0" unitRef="USD"> 0 </us-gaap:UnrecognizedTaxBenefitsPeriodIncreaseDecrease>
<us-gaap:UnrecognizedTaxBenefitsPeriodIncreaseDecrease contextRef="From2020-01-012020-12-31" decimals="0" unitRef="USD"> 0 </us-gaap:UnrecognizedTaxBenefitsPeriodIncreaseDecrease>
<us-gaap:RelatedPartyTransactionsDisclosureTextBlock contextRef="From2021-01-012021-12-31">
<p id="xdx_80D_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_zjGgE38HTwPd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note 12 – <span id="xdx_828_zNnN4AdEBvK4">Related Party Transactions</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For the years ended December 31, 2021 and 2020, the Company paid fees to a service provider that is a relative of a director for professional services in the amount of $<span id="xdx_90C_eus-gaap--ProfessionalFees_pp0p0_c20210101__20211231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__srt--DirectorMember_zor8iqokW1n8" title="Professional fees">28,100</span> and $<span id="xdx_903_eus-gaap--ProfessionalFees_pp0p0_c20200101__20201231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__srt--DirectorMember_z2iJbG0l2iF9" title="Professional fees">54,500</span>, respectively. At December 31, 2021, the Company had outstanding payables to the aforementioned service provider of $<span id="xdx_900_eus-gaap--NotesPayable_iI_c20211231_zMwMD4e7yeB4" title="Notes payable, outstanding">5,000</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At December 31, 2021, the Company has amounts due to a director of the Company of approximately $<span id="xdx_907_eus-gaap--DueToRelatedPartiesCurrent_iI_c20211231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__srt--DirectorMember_zU6dbDxrVpLi">218,000 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">which are expected to be repaid in the next twelve months.</span></p>
</us-gaap:RelatedPartyTransactionsDisclosureTextBlock>
<us-gaap:ProfessionalFees contextRef="From2021-01-012021-12-31_srt_DirectorMember" decimals="0" unitRef="USD"> 28100 </us-gaap:ProfessionalFees>
<us-gaap:ProfessionalFees contextRef="From2020-01-012020-12-31_srt_DirectorMember" decimals="0" unitRef="USD"> 54500 </us-gaap:ProfessionalFees>
<us-gaap:NotesPayable contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 5000 </us-gaap:NotesPayable>
<us-gaap:DueToRelatedPartiesCurrent contextRef="AsOf2021-12-31_srt_DirectorMember" decimals="0" unitRef="USD"> 218000 </us-gaap:DueToRelatedPartiesCurrent>
<us-gaap:CommitmentsAndContingenciesDisclosureTextBlock contextRef="From2021-01-012021-12-31">
<p id="xdx_804_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_ziDrmo0DgiZ2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note 13 – <span id="xdx_82B_zUW9EcSUGDF">Commitments and Contingencies</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Employment Agreements</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On December 28, 2020, the Company entered into new three-year Employment Agreements with CEO Marco Alfonsi, CFO Stanley Teeple, and Pure Health Products LLC Pasquale Ferro. Under these agreements, they are to receive a i) base salary of fifteen thousand dollars ($<span id="xdx_90C_eus-gaap--SalariesAndWages_pp2p0_c20201226__20201228__srt--TitleOfIndividualAxis__custom--PasqualeFerroMember__us-gaap--TypeOfArrangementAxis__custom--ExecutiveEmploymentAgreementMember_zHdS6eNrXk91" title="Base salary per month">15,000.00</span>) per month, ii) is eligible to receive cash and or stock bonuses, iii) shall receive a stock bonus in accordance with the Company’s Incentive Stock Option Plan (“ISOP”) in an amount of one-hundred thousand dollars ($<span id="xdx_907_eus-gaap--ProceedsFromIssuanceOfSharesUnderIncentiveAndShareBasedCompensationPlans_c20201226__20201228__srt--TitleOfIndividualAxis__custom--PasqualeFerroMember__us-gaap--TypeOfArrangementAxis__custom--ExecutiveEmploymentAgreementMember_pp0p0" title="Incentive stock option plan">100,000</span>) per year of the Agreement, iv) <span id="xdx_909_eus-gaap--PreferredStockSharesIssued_iI_c20201228__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember__us-gaap--TypeOfArrangementAxis__custom--ExecutiveEmploymentAgreementMember_z9vY2855YwU2" title="Preferred stock, shares issued">200</span> shares of the Company’s Series C Preferred stock, v) usual and customary benefits including expense reimbursement, health and life insurance plan reimbursements and allowances. Phil Scala. Interim COO also received a similar agreement with a base compensation of fifty-two thousand annually, $<span id="xdx_90B_eus-gaap--OfficersCompensation_pp0p0_c20201226__20201228__srt--TitleOfIndividualAxis__custom--PhilipScalaMember__us-gaap--TypeOfArrangementAxis__custom--ExecutiveEmploymentAgreementMember_zTtm1H6I0Jw4" title="Employee cash compensation per month">100,000</span> in ISO, and <span id="xdx_907_eus-gaap--PreferredStockSharesIssued_iI_c20201228__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zusWQWhILoyc" title="Preferred stock, shares issued">20</span> Preferred C shares.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Consulting Agreements</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On July 15, 2020, we engaged an advisor to provide consulting services under an Investor Relations and Advisory Agreement (the “Advisory Agreement”). Pursuant to the Advisory Agreement, we agreed to pay the Consulting Firm a restricted common stock monthly fee of $<span id="xdx_903_eus-gaap--ProfessionalFees_pp0p0_c20200714__20200715__srt--StatementScenarioAxis__custom--InitialThreeMonthsMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--TypeOfArrangementAxis__custom--InvestorRelationsAndAdvisoryAgreementMember_zrx94Yqsio4a" title="Professional fees">5,000</span> per month for the initial 3 months., $<span id="xdx_908_eus-gaap--ProfessionalFees_pp0p0_c20200714__20200715__srt--StatementScenarioAxis__custom--FourToSixMonthsMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--TypeOfArrangementAxis__custom--InvestorRelationsAndAdvisoryAgreementMember_zJ3Fab6rdAzj" title="Professional fees">6,250</span> per month for months 4-6., $<span id="xdx_900_eus-gaap--ProfessionalFees_pp0p0_c20200714__20200715__srt--StatementScenarioAxis__custom--SevenMonthsAndAfterMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--TypeOfArrangementAxis__custom--InvestorRelationsAndAdvisoryAgreementMember_zub2RhUnezfl" title="Professional fees">7,500</span> per month for month 7 and after. At CANB’s option, the monthly fee may be payable in part or in whole in cash. Monthly Fee, such amount shall be paid via issuance of restricted common shares of CANB. The shares are to be issued in the name of Tysadco Partners. The number of common shares earned each month shall be calculated and issued on a quarterly basis prior to each 90-day period and based on the value at the closing price on the last day of the preceding period. All common shares earned by the Consultant pursuant to this Agreement shall be issued by CANB on a quarterly basis.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Lease Agreements</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company leases office space in numerous medical facilities offices under month-to-month agreements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Rent expense for the years ended December 31, 2021 and 2020 was $<span id="xdx_901_eus-gaap--PaymentsForRent_pp0p0_c20210101__20211231_zW5sIxrRyTPe" title="Rent expense">641,779 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">and $<span id="xdx_90E_eus-gaap--PaymentsForRent_pp0p0_c20200101__20201231_zQKX4HoPPAg5" title="Rent expense">193,069</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_898_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_zQ5WP8v34Yh1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At December 31, 2021, the future maturities of lease liabilities were as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B7_zoYEYp76iAzj" style="display: none">Schedule of Future Minimum Lease Payments Under Non-cancellable Operating Leases</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_496_20211231_zuoWM7mhgUa8" style="font: 10pt Times New Roman, Times, Serif; text-align: right">2021</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pp0p0_maLOLLPzT5F_z6RLdQNZr2m7" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 80%; text-align: left"> 2022</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">808,223</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_pp0p0_maLOLLPzT5F_zJ6I2Xvvptf8" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">2023</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">930,196</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_pp0p0_maLOLLPzT5F_z8kfP8SGiBk8" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt">2024</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">461,872</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_pp0p0_mtLOLLPzT5F_zn1fIFMqo5H8" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Total</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">2,200,291</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AA_zbSDSPwm4E5k" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:CommitmentsAndContingenciesDisclosureTextBlock>
<us-gaap:SalariesAndWages contextRef="From2020-12-262020-12-28_custom_PasqualeFerroMember_custom_ExecutiveEmploymentAgreementMember" decimals="2" unitRef="USD"> 15000.00 </us-gaap:SalariesAndWages>
<us-gaap:ProceedsFromIssuanceOfSharesUnderIncentiveAndShareBasedCompensationPlans contextRef="From2020-12-262020-12-28_custom_PasqualeFerroMember_custom_ExecutiveEmploymentAgreementMember" decimals="0" unitRef="USD"> 100000 </us-gaap:ProceedsFromIssuanceOfSharesUnderIncentiveAndShareBasedCompensationPlans>
<us-gaap:PreferredStockSharesIssued contextRef="AsOf2020-12-28_us-gaap_SeriesCPreferredStockMember_custom_ExecutiveEmploymentAgreementMember" decimals="INF" unitRef="Shares"> 200 </us-gaap:PreferredStockSharesIssued>
<us-gaap:OfficersCompensation contextRef="From2020-12-262020-12-28_custom_PhilipScalaMember_custom_ExecutiveEmploymentAgreementMember" decimals="0" unitRef="USD"> 100000 </us-gaap:OfficersCompensation>
<us-gaap:PreferredStockSharesIssued contextRef="AsOf2020-12-28_us-gaap_SeriesCPreferredStockMember" decimals="INF" unitRef="Shares"> 20 </us-gaap:PreferredStockSharesIssued>
<us-gaap:ProfessionalFees contextRef="From2020-07-142020-07-15_custom_InitialThreeMonthsMember_us-gaap_RestrictedStockMember_custom_InvestorRelationsAndAdvisoryAgreementMember" decimals="0" unitRef="USD"> 5000 </us-gaap:ProfessionalFees>
<us-gaap:ProfessionalFees contextRef="From2020-07-142020-07-15_custom_FourToSixMonthsMember_us-gaap_RestrictedStockMember_custom_InvestorRelationsAndAdvisoryAgreementMember" decimals="0" unitRef="USD"> 6250 </us-gaap:ProfessionalFees>
<us-gaap:ProfessionalFees contextRef="From2020-07-142020-07-15_custom_SevenMonthsAndAfterMember_us-gaap_RestrictedStockMember_custom_InvestorRelationsAndAdvisoryAgreementMember" decimals="0" unitRef="USD"> 7500 </us-gaap:ProfessionalFees>
<us-gaap:PaymentsForRent contextRef="From2021-01-012021-12-31" decimals="0" unitRef="USD"> 641779 </us-gaap:PaymentsForRent>
<us-gaap:PaymentsForRent contextRef="From2020-01-012020-12-31" decimals="0" unitRef="USD"> 193069 </us-gaap:PaymentsForRent>
<us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock contextRef="From2021-01-012021-12-31">
<p id="xdx_898_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_zQ5WP8v34Yh1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At December 31, 2021, the future maturities of lease liabilities were as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B7_zoYEYp76iAzj" style="display: none">Schedule of Future Minimum Lease Payments Under Non-cancellable Operating Leases</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_496_20211231_zuoWM7mhgUa8" style="font: 10pt Times New Roman, Times, Serif; text-align: right">2021</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pp0p0_maLOLLPzT5F_z6RLdQNZr2m7" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 80%; text-align: left"> 2022</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right">808,223</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_pp0p0_maLOLLPzT5F_zJ6I2Xvvptf8" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">2023</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">930,196</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_pp0p0_maLOLLPzT5F_z8kfP8SGiBk8" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1.5pt">2024</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">461,872</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_pp0p0_mtLOLLPzT5F_zn1fIFMqo5H8" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Total</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">2,200,291</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>
</us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock>
<us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 808223 </us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths>
<us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 930196 </us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo>
<us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearThree contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 461872 </us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearThree>
<us-gaap:LesseeOperatingLeaseLiabilityPaymentsDue contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 2200291 </us-gaap:LesseeOperatingLeaseLiabilityPaymentsDue>
<us-gaap:SubsequentEventsTextBlock contextRef="From2021-01-012021-12-31">
<p id="xdx_800_eus-gaap--SubsequentEventsTextBlock_zjUNVnpdReXf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note 14 – <span id="xdx_82F_zjajmNQDdyBh">Subsequent Events</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On January 22, 2022, the Company entered into a Multi-Unit Development Agreement. Pursuant to the agreement, the Company may enter into fifty retail space lease agreements with an option for one hundred additional units as an operator of Health and Wellness Products and CBD Lounges.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On January 27, 2022, <span id="xdx_907_eus-gaap--LongTermPurchaseCommitmentDescription_c20220126__20220127__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--IsolateMasterPurchaseAgreementMember_zCJPpIyd6Vm4" title="Long term purchase commitment, description">the Company entered into an Isolate Master Purchase Agreement with a seller. Pursuant to the agreement, the Company commits to purchase 1,000 Kilos per week at price of $275.00 per Kilo plus cost of delivery. The agreement can be terminated upon 30 day written notice from either party</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On February 2, 2022, the Company entered into a Future Receivable Sale and Purchase Agreement with a Purchaser. Pursuant to the terms of the agreement, the Company sold an aggregate of $<span id="xdx_90B_ecustom--FutureReceivablesAmount_iI_c20220202__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--FutureReceivableSaleAndPurchaseAgreementMember_znsY71XpLty8" title="Aggregate future receivables">136,000</span> of future receivables for a purchase amount of $<span id="xdx_90F_eus-gaap--ProceedsFromSaleAndCollectionOfReceivables_c20220130__20220202__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--FutureReceivableSaleAndPurchaseAgreementMember_zOakPJ28LcQ" title="Proceeds from collection receivables">100,000</span>. The aggregate principal amount is payable in weekly installments totaling 2,833 until such time the obligation is fully satisfied.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On February 9, 2022, <span id="xdx_901_eus-gaap--LongTermPurchaseCommitmentDescription_c20220208__20220209__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--IndustrialHempSaleMember_zdPgp5WUcWOg" title="Long term purchase commitment, description">the Company entered into an Industrial Hemp Sale, Processing and Storage Agreement in which the Company agreed to purchase an aggregate quantity of 9,969 kilos of crude hemp extract from a Seller at a purchase price of $50.00 per Kilo</span>. Pursuant to the terms of the agreement, the Seller agrees to provide certain services related to processing and storage. The Company is required to provide cash collateral of $<span id="xdx_902_eus-gaap--CashCollateralForBorrowedSecurities_iI_c20220209__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--IndustrialHempSaleMember_zl4zRPWa0yea" title="Cash collateral">150,000</span> to the seller to be utilized as security for the Company’s obligations and applied against amounts owed upon the terms and conditions set forth in the agreement.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On April 15, 2022, the Company entered into a $<span id="xdx_902_eus-gaap--UnsecuredDebt_iI_c20220415__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--RelatedPartyTransactionAxis__custom--LenderMember_z2Dk4v1nzf38" title="Unsecured debt">150,000 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">unsecured promissory note with a lender. The promissory note accrues interest at a rate of <span id="xdx_906_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20220415__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--RelatedPartyTransactionAxis__custom--LenderMember_zgaekCA7Imfi" title="Debt interest rate">16</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">% per annum and is due no later than <span id="xdx_90E_eus-gaap--DebtInstrumentMaturityDate_dd_c20220412__20220415__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--RelatedPartyTransactionAxis__custom--LenderMember_zRaUU2hY56zl" title="Debt maturity date">August 10, 2022</span></span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">or on demand subsequently to any major funding received by the Company in excess of $<span id="xdx_904_eus-gaap--ProceedsFromIssuanceOfUnsecuredDebt_c20220412__20220415__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--RelatedPartyTransactionAxis__custom--LenderMember_zKNkmV77a4Jf" title="Proceeds from issuance of unsecured debt">2,000,000</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">. The promissory note may be repaid in full at any time by the Company by paying the principal amount plus any accrued interest without penalty excepting that the minimum interest payment shall be not less than $<span id="xdx_901_ecustom--MaximumInterestAmount_c20220412__20220415__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--RelatedPartyTransactionAxis__custom--LenderMember_z5pHXI3PRwj9" title="Maximum interest amount">10,000 </span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">regardless of the prepayment date.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On February 15, 2022, <span id="xdx_909_eus-gaap--LongTermPurchaseCommitmentDescription_c20220214__20220215__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--HempPurchaseAgreementMember_zxst26iJXJHh" title="Long term purchase commitment, description">the Company entered into a Hemp Purchase Agreement in which the Company agrees to purchase up to 450,000 pounds of biomass, industrial hemp biomass, and extracted derivatives from a Seller</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On March 24, 2022, the Company entered into securities purchase agreements and related agreements with two investors, respectively, for the sale of $<span id="xdx_90C_eus-gaap--ProceedsFromIssuanceOfDebt_c20220323__20220324__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember_zWC0l4A4oGTk" title="Proceeds from issuance of debt">600,000</span> in convertible promissory notes and warrants.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p> <p style="margin: 0; text-align: justify">On April <span style="-sec-ix-redline: true">13,</span> 2022, the Company entered into an <span style="-sec-ix-redline: true">Amendment to certain transactional documents </span>with Arena Special Opportunities Partners I, LP, a Delaware limited partnership (the “ASOP”) and Arena Special Opportunities Fund, LP, a Delaware limited partnership (“ASOF” and, collectively with ASOP, the “Holders”) whereby <span id="xdx_901_ecustom--DebtInstrumentPaymentTerm_pp0p0_c20220412__20220413__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember_zTj9EtRtuNv4" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the holders extended the maturity date of certain previously issued promissory notes to <span id="xdx_904_eus-gaap--DebtInstrumentMaturityDate_dd_c20220428__20220430__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember_zt5kh6JmusFb" title="Debt maturity date">April 30, 2022</span> in exchange for $<span id="xdx_90F_eus-gaap--RepaymentsOfRelatedPartyDebt_pp0p0_c20220412__20220413__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__srt--TitleOfIndividualAxis__custom--HoldersMember_zfZvCbQvI5xd" title="Repayments of related party debt">300,000</span> and agreed to grant two additional extensions for 30 days each, each for an additional $100,000 per extension. Holders also waived certain defaults under the notes and granted consents required under the notes. <span style="-sec-ix-redline: true">The Company has elected to extend the maturity of the notes to <span id="xdx_90D_eus-gaap--DebtInstrumentMaturityDate_dd_c20210101__20211231__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember_zBrLgzL3uPke">May 31, 2022</span>, for an additional $<span id="xdx_901_ecustom--DebtInstrumentAdditionalPayment_pp0p0_c20220412__20220413__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__srt--TitleOfIndividualAxis__custom--HoldersMember_zMAwvm2L0INa">100,000</span> to be paid for by using a portion of the proceeds from the closing of this offering.</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"/></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="-sec-ix-redline: true"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On April 24, 2022, the Company entered into securities purchase agreements and related agreements with an investor for the sale of $<span id="xdx_905_eus-gaap--ProceedsFromIssuanceOfDebt_c20220423__20220424__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember_znq0g11Bayzc" title="Proceeds from issuance of debt">150,000</span> in a convertible promissory note and warrants.</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company evaluates subsequent events and transactions that occur after the balance sheet date up to the date that the consolidated financial statements are issued and as of that date, except as reported below, there were no subsequent events that required adjustment or disclosure in the consolidated financial statements.</span></p>
</us-gaap:SubsequentEventsTextBlock>
<us-gaap:LongTermPurchaseCommitmentDescription contextRef="From2022-01-262022-01-27_us-gaap_SubsequentEventMember_custom_IsolateMasterPurchaseAgreementMember"> the Company entered into an Isolate Master Purchase Agreement with a seller. Pursuant to the agreement, the Company commits to purchase 1,000 Kilos per week at price of $275.00 per Kilo plus cost of delivery. The agreement can be terminated upon 30 day written notice from either party </us-gaap:LongTermPurchaseCommitmentDescription>
<CANB:FutureReceivablesAmount contextRef="AsOf2022-02-02_us-gaap_SubsequentEventMember_custom_FutureReceivableSaleAndPurchaseAgreementMember" decimals="0" unitRef="USD"> 136000 </CANB:FutureReceivablesAmount>
<us-gaap:ProceedsFromSaleAndCollectionOfReceivables contextRef="From2022-01-302022-02-02_us-gaap_SubsequentEventMember_custom_FutureReceivableSaleAndPurchaseAgreementMember" decimals="0" unitRef="USD"> 100000 </us-gaap:ProceedsFromSaleAndCollectionOfReceivables>
<us-gaap:LongTermPurchaseCommitmentDescription contextRef="From2022-02-082022-02-09_us-gaap_SubsequentEventMember_custom_IndustrialHempSaleMember"> the Company entered into an Industrial Hemp Sale, Processing and Storage Agreement in which the Company agreed to purchase an aggregate quantity of 9,969 kilos of crude hemp extract from a Seller at a purchase price of $50.00 per Kilo </us-gaap:LongTermPurchaseCommitmentDescription>
<us-gaap:CashCollateralForBorrowedSecurities contextRef="AsOf2022-02-09_us-gaap_SubsequentEventMember_custom_IndustrialHempSaleMember" decimals="0" unitRef="USD"> 150000 </us-gaap:CashCollateralForBorrowedSecurities>
<us-gaap:UnsecuredDebt contextRef="AsOf2022-04-15_us-gaap_SubsequentEventMember_custom_LenderMember" decimals="0" unitRef="USD"> 150000 </us-gaap:UnsecuredDebt>
<us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="AsOf2022-04-15_us-gaap_SubsequentEventMember_custom_LenderMember" decimals="INF" unitRef="Pure"> 0.16 </us-gaap:DebtInstrumentInterestRateStatedPercentage>
<us-gaap:DebtInstrumentMaturityDate contextRef="From2022-04-122022-04-15_us-gaap_SubsequentEventMember_custom_LenderMember"> 2022-08-10 </us-gaap:DebtInstrumentMaturityDate>
<us-gaap:ProceedsFromIssuanceOfUnsecuredDebt contextRef="From2022-04-122022-04-15_us-gaap_SubsequentEventMember_custom_LenderMember" decimals="0" unitRef="USD"> 2000000 </us-gaap:ProceedsFromIssuanceOfUnsecuredDebt>
<CANB:MaximumInterestAmount contextRef="From2022-04-122022-04-15_us-gaap_SubsequentEventMember_custom_LenderMember" decimals="0" unitRef="USD"> 10000 </CANB:MaximumInterestAmount>
<us-gaap:LongTermPurchaseCommitmentDescription contextRef="From2022-02-142022-02-15_us-gaap_SubsequentEventMember_custom_HempPurchaseAgreementMember"> the Company entered into a Hemp Purchase Agreement in which the Company agrees to purchase up to 450,000 pounds of biomass, industrial hemp biomass, and extracted derivatives from a Seller </us-gaap:LongTermPurchaseCommitmentDescription>
<us-gaap:ProceedsFromIssuanceOfDebt contextRef="From2022-03-232022-03-24_us-gaap_SubsequentEventMember_custom_SecuritiesPurchaseAgreementMember" decimals="0" unitRef="USD"> 600000 </us-gaap:ProceedsFromIssuanceOfDebt>
<CANB:DebtInstrumentPaymentTerm contextRef="From2022-04-122022-04-13_us-gaap_SubsequentEventMember_us-gaap_ConvertibleNotesPayableMember"> the holders extended the maturity date of certain previously issued promissory notes to April 30, 2022 in exchange for $300,000 and agreed to grant two additional extensions for 30 days each, each for an additional $100,000 per extension. Holders also waived certain defaults under the notes and granted consents required under the notes. </CANB:DebtInstrumentPaymentTerm>
<us-gaap:DebtInstrumentMaturityDate contextRef="From2022-04-282022-04-30_us-gaap_SubsequentEventMember_us-gaap_ConvertibleNotesPayableMember"> 2022-04-30 </us-gaap:DebtInstrumentMaturityDate>
<us-gaap:RepaymentsOfRelatedPartyDebt contextRef="From2022-04-122022-04-13_us-gaap_SubsequentEventMember_us-gaap_ConvertibleNotesPayableMember_custom_HoldersMember" decimals="0" unitRef="USD"> 300000 </us-gaap:RepaymentsOfRelatedPartyDebt>
<us-gaap:DebtInstrumentMaturityDate contextRef="From2021-01-012021-12-31_us-gaap_ConvertibleNotesPayableMember"> 2022-05-31 </us-gaap:DebtInstrumentMaturityDate>
<CANB:DebtInstrumentAdditionalPayment contextRef="From2022-04-122022-04-13_us-gaap_SubsequentEventMember_us-gaap_ConvertibleNotesPayableMember_custom_HoldersMember" decimals="0" unitRef="USD"> 100000 </CANB:DebtInstrumentAdditionalPayment>
<us-gaap:ProceedsFromIssuanceOfDebt contextRef="From2022-04-232022-04-24_us-gaap_SubsequentEventMember_custom_SecuritiesPurchaseAgreementMember" decimals="0" unitRef="USD"> 150000 </us-gaap:ProceedsFromIssuanceOfDebt>
<us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="AsOf2022-03-31" decimals="0" unitRef="USD"> 114992 </us-gaap:CashAndCashEquivalentsAtCarryingValue>
<us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 449001 </us-gaap:CashAndCashEquivalentsAtCarryingValue>
<us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent contextRef="AsOf2022-03-31" decimals="0" unitRef="USD"> 547241 </us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent>
<us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 547241 </us-gaap:AllowanceForDoubtfulAccountsReceivableCurrent>
<us-gaap:AccountsReceivableNetCurrent contextRef="AsOf2022-03-31" decimals="0" unitRef="USD"> 4438286 </us-gaap:AccountsReceivableNetCurrent>
<us-gaap:AccountsReceivableNetCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 3646677 </us-gaap:AccountsReceivableNetCurrent>
<us-gaap:InventoryNet contextRef="AsOf2022-03-31" decimals="0" unitRef="USD"> 3087338 </us-gaap:InventoryNet>
<us-gaap:InventoryNet contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 2553438 </us-gaap:InventoryNet>
<us-gaap:NotesAndLoansReceivableNetCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 2898 </us-gaap:NotesAndLoansReceivableNetCurrent>
<us-gaap:PrepaidExpenseAndOtherAssetsCurrent contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 1625 </us-gaap:PrepaidExpenseAndOtherAssetsCurrent>
<us-gaap:AssetsCurrent contextRef="AsOf2022-03-31" decimals="0" unitRef="USD"> 7640616 </us-gaap:AssetsCurrent>
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<us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock contextRef="From2022-01-01to2022-03-31">
<p id="xdx_80A_eus-gaap--BusinessDescriptionAndBasisOfPresentationTextBlock_zgSc79S2aQWh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note 1 – <span id="xdx_825_zjp7ooqytmXf">Organization and Description of Business</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Can B̅ Corp. was originally incorporated as WrapMail, Inc. (“WRAP”) in Florida on October 11, 2005. On May 15, 2017, WRAP changed its name to Canbiola, Inc. On January 16, 2020 Canbiola, Inc. changed its name to Can B̅ Corp. (the “Company”, “we”, “us”, “our”, “CANB”, “Can B̅” or “Registrant”).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company acquired 100% of the membership interests in Pure Health Products, LLC, a New York limited liability company (“PHP” or “Pure Health Products”) effective December 28, 2018. The Company runs it manufacturing operations through PHP and holds and sells several of its brands through PHP as well. The Company’s durable equipment products, such as sam® units with and without CBD infused pads, are marketed and sold through its wholly-owned subsidiaries, Duramed Inc. (incorporated on November 29, 2018) and Duramed MI LLC (fka DuramedNJ, LLC) (incorporated on May 29, 2019) (collectively, “Duramed”). Duramed began operating on or about February 1, 2019. Most of the Company’s consumer products include hemp derived cannabidiol (“CBD”); however, the Company has just recently begun extracting cannabinol (“CBN”) and cannabigerol (“CBG”) for wholesale to third-parties looking to incorporate such compounds into their products through its wholly owned subsidiaries, Botanical Biotech, LLC (incorporated March 10, 2021), TN Botanicals, LLC and CO Botanicals LLC (both incorporated in August 2021). These three subsidiaries have also begun synthesizing Delta-8 and Delta-10 from hemp. Delta-8 and Delta-10 can produce similar, though less potent, effects as delta-9 (commonly referred to as THC); however, the legality of hemp derived Delta-8 and Delta-10 are in a gray area and considered a potential loophole at this point due to the 2018 hemp bill. The Company’s other subsidiaries did not have operations during the year ended December 31, 2021.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company is in the business of promoting health and wellness through its development, manufacture and sale of products containing cannabinoids derived from hemp biomass and the licensing of durable medical devises. Can B̅’s products include oils, creams, moisturizers, isolate, gel caps, spa products, and concentrates and lifestyle products. Can B̅ develops its own line of proprietary products as well seeks synergistic value through acquisitions in the hemp industry. Can B̅ aims to be the premier provider of the highest quality hemp derived products on the market through sourcing the best raw material and offering a variety of products we believe will improve people’s lives in a variety of areas.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock>
<us-gaap:SubstantialDoubtAboutGoingConcernTextBlock contextRef="From2022-01-01to2022-03-31">
<p id="xdx_80A_eus-gaap--SubstantialDoubtAboutGoingConcernTextBlock_zbuKAbi2eJy8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note 2 – <span id="xdx_826_zEdfBWkfFcel">Liquidity</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The consolidated financial statements have been prepared on a “going concern” basis, which contemplates the realization of assets and liquidation of liabilities in a normal course of business. As of March 31, 2022, the Company had cash and cash equivalents of $<span id="xdx_90C_eus-gaap--CashAndCashEquivalentsAtCarryingValue_iI_c20220331_z9mYSpq5JLJ1" title="Cash and cash equivalents">114,992</span> and negative working capital of $<span id="xdx_90D_ecustom--WorkingCapital_iNI_pp0p0_di_c20220331_zeEpGIcbSzH5" title="Working capital">1,948,751</span> . For the periods ended March 31, 2022 and 2021, the Company had incurred losses of $<span id="xdx_90D_eus-gaap--NetIncomeLoss_iN_pp0p0_di_c20220101__20220331_zcayDkJr8bae" title="Net loss">3,484,897</span> and $<span id="xdx_90B_eus-gaap--NetIncomeLoss_iN_pp0p0_di_c20210101__20210331_zWvtG025HEKk" title="Net loss">2,179,882</span> , respectively. These factors raise substantial doubt as to the Company’s ability to continue as a going concern. The Company plans to improve its financial condition by raising capital through the sale of shares of its common stock. Also, the Company plans to expand its operation of CBD products to increase its profitability. The consolidated financial statements do not include any adjustments that might be necessary should the Company be unable to continue as a going concern.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
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<us-gaap:SignificantAccountingPoliciesTextBlock contextRef="From2022-01-01to2022-03-31">
<p id="xdx_806_eus-gaap--SignificantAccountingPoliciesTextBlock_z41oLxHQYysf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note 3 – <span id="xdx_82D_zxHaKKXbgegj">Basis of Presentation and Summary of Significant Accounting Policies</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p id="xdx_840_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zYefKqkH4FVb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_86C_zshVkdwviyuj">Basis of Financial Statement Presentation</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The accompanying unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information, and with the rules and regulations of the Securities and Exchange Commission (“SEC”) regarding interim financial reporting. Accordingly, these interim consolidated financial statements do not include all the information and footnotes required by GAAP for complete financial statements. In the opinion of the management of the Company, as defined below, these unaudited consolidated financial statements include all adjustments necessary to present fairly the information set forth therein. Results for interim periods are not necessarily indicative of results to be expected for a full year.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The consolidated balance sheet information as of December 31, 2021 was derived from the audited consolidated financial statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2021 (“2021 Form 10-K”). The interim consolidated financial statements contained herein should be read in conjunction with the 2021 Form 10-K.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Can B̅ Corp. and Subsidiaries</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to Consolidated Financial Statements</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>March 31, 2022</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_849_eus-gaap--ConsolidationPolicyTextBlock_zy3CdZHpr564" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_864_z1hoMTxZBNlg">Principles of Consolidation</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The unaudited consolidated financial statements contained herein include the accounts of Can B Corp. and its wholly owned subsidiaries. All significant intercompany balances and transactions have been eliminated.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_844_ecustom--UnusualRisksAndUncertaintiesPolicyTextBlock_zdmSVXC9vlsg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_86B_znJeB8SNmzra">Covid-19</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Commencing in December 2019, the novel strain of coronavirus (“COVID-19”) began spreading throughout the world, including the first outbreak in the US in February 2020. On March 11, 2020, the World Health Organization declared COVID-19 a global pandemic and recommended containment and mitigation measures worldwide. COVID-19 has disrupted and continues to significantly disrupt local, regional, and global economies and businesses. The COVID-19 outbreak is disrupting supply chains and affecting production and sales across a range of industries. The extent of the impact of COVID-19 on the Company’s operational and financial performance will depend on certain developments, including the duration and spread of the outbreak, impact on the Company’s customers, employees and vendors, all of which are uncertain and cannot be predicted. At this point, the extent to which COVID-19 may impact the Company’s financial condition and/or results of operations is uncertain.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In response to COVID-19, the Company put into place certain restrictions, requirements and guidelines to protect the health of its employees and clients, including requiring that certain conditions be met before employees return to the Company’s offices. Also, to protect the health and safety of its employees, the Company’s daily execution has evolved into a largely virtual model. The Company plans to continue to monitor the current environment and may take further actions that may be required by federal, state or local authorities or that it determines to be in the interests of its employees, customers, and partners.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_847_eus-gaap--UseOfEstimates_zn4dDrZJTrAe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_862_z5OhhFSTQI57">Management Estimates</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The preparation of financial statements and related disclosures in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the financial statements and the reported amounts of revenues and expenses in those financial statements. Certain significant accounting policies that contain subjective management estimates and assumptions include those related to revenue recognition, inventory, goodwill, intangible assets and other long-lived assets, income taxes and deferred taxes. Descriptions of these policies are discussed in the Company’s 2021 Form 10-K. Management evaluates its estimates and assumptions on an ongoing basis using historical experience and other factors, including the current economic environment, and adjusts when facts and circumstances dictate. As future events and their effects cannot be determined with precision, actual results could differ significantly from those estimates and assumptions. Significant changes, if any, in those estimates resulting from continuing changes in the economic environment will be reflected in the consolidated financial statements in future periods.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_842_eus-gaap--BusinessDescriptionAndAccountingPoliciesTextBlock_z11t1AgrxnP6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_86F_z4CwLBm97PHk">Significant Accounting Policies</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s significant accounting policies are described in “Note 3: Summary of Significant Accounting Policies” of our 2021 Form 10-K.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Can B̅ Corp. and Subsidiaries</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to Consolidated Financial Statements</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>March 31, 2022</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_846_eus-gaap--SegmentReportingPolicyPolicyTextBlock_zGITLm3vNPfh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_860_zups2u45sAyc">Segment reporting</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of March 31, 2022, the Company reports operating results and financial data in one operating and reportable segment. The Chief Executive Officer, who is the chief operating decision maker, manages the Company as a single profit center in order to promote collaboration, provide comprehensive service offerings across the entire customer base, and provide incentives to employees based on the success of the organization as a whole. Although certain information regarding selected products or services is discussed for purposes of promoting an understanding of the Company’s business, the chief operating decision maker manages the Company and allocates resources at the consolidated level.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_847_eus-gaap--PriorPeriodReclassificationAdjustmentDescription_zAzzCO1Zt0Ra" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_868_zLmT3CeyZU09">Reclassifications</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certain amounts in the prior year consolidated financial statements have been reclassified to conform to the current year presentation. These reclassification adjustments had no effect on the Company’s previously reported net loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:SignificantAccountingPoliciesTextBlock>
<us-gaap:BasisOfAccountingPolicyPolicyTextBlock contextRef="From2022-01-01to2022-03-31">
<p id="xdx_840_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zYefKqkH4FVb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_86C_zshVkdwviyuj">Basis of Financial Statement Presentation</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The accompanying unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information, and with the rules and regulations of the Securities and Exchange Commission (“SEC”) regarding interim financial reporting. Accordingly, these interim consolidated financial statements do not include all the information and footnotes required by GAAP for complete financial statements. In the opinion of the management of the Company, as defined below, these unaudited consolidated financial statements include all adjustments necessary to present fairly the information set forth therein. Results for interim periods are not necessarily indicative of results to be expected for a full year.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The consolidated balance sheet information as of December 31, 2021 was derived from the audited consolidated financial statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2021 (“2021 Form 10-K”). The interim consolidated financial statements contained herein should be read in conjunction with the 2021 Form 10-K.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Can B̅ Corp. and Subsidiaries</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to Consolidated Financial Statements</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>March 31, 2022</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:BasisOfAccountingPolicyPolicyTextBlock>
<us-gaap:ConsolidationPolicyTextBlock contextRef="From2022-01-01to2022-03-31">
<p id="xdx_849_eus-gaap--ConsolidationPolicyTextBlock_zy3CdZHpr564" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_864_z1hoMTxZBNlg">Principles of Consolidation</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The unaudited consolidated financial statements contained herein include the accounts of Can B Corp. and its wholly owned subsidiaries. All significant intercompany balances and transactions have been eliminated.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:ConsolidationPolicyTextBlock>
<CANB:UnusualRisksAndUncertaintiesPolicyTextBlock contextRef="From2022-01-01to2022-03-31">
<p id="xdx_844_ecustom--UnusualRisksAndUncertaintiesPolicyTextBlock_zdmSVXC9vlsg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_86B_znJeB8SNmzra">Covid-19</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Commencing in December 2019, the novel strain of coronavirus (“COVID-19”) began spreading throughout the world, including the first outbreak in the US in February 2020. On March 11, 2020, the World Health Organization declared COVID-19 a global pandemic and recommended containment and mitigation measures worldwide. COVID-19 has disrupted and continues to significantly disrupt local, regional, and global economies and businesses. The COVID-19 outbreak is disrupting supply chains and affecting production and sales across a range of industries. The extent of the impact of COVID-19 on the Company’s operational and financial performance will depend on certain developments, including the duration and spread of the outbreak, impact on the Company’s customers, employees and vendors, all of which are uncertain and cannot be predicted. At this point, the extent to which COVID-19 may impact the Company’s financial condition and/or results of operations is uncertain.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In response to COVID-19, the Company put into place certain restrictions, requirements and guidelines to protect the health of its employees and clients, including requiring that certain conditions be met before employees return to the Company’s offices. Also, to protect the health and safety of its employees, the Company’s daily execution has evolved into a largely virtual model. The Company plans to continue to monitor the current environment and may take further actions that may be required by federal, state or local authorities or that it determines to be in the interests of its employees, customers, and partners.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</CANB:UnusualRisksAndUncertaintiesPolicyTextBlock>
<us-gaap:UseOfEstimates contextRef="From2022-01-01to2022-03-31">
<p id="xdx_847_eus-gaap--UseOfEstimates_zn4dDrZJTrAe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_862_z5OhhFSTQI57">Management Estimates</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The preparation of financial statements and related disclosures in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the financial statements and the reported amounts of revenues and expenses in those financial statements. Certain significant accounting policies that contain subjective management estimates and assumptions include those related to revenue recognition, inventory, goodwill, intangible assets and other long-lived assets, income taxes and deferred taxes. Descriptions of these policies are discussed in the Company’s 2021 Form 10-K. Management evaluates its estimates and assumptions on an ongoing basis using historical experience and other factors, including the current economic environment, and adjusts when facts and circumstances dictate. As future events and their effects cannot be determined with precision, actual results could differ significantly from those estimates and assumptions. Significant changes, if any, in those estimates resulting from continuing changes in the economic environment will be reflected in the consolidated financial statements in future periods.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:UseOfEstimates>
<us-gaap:BusinessDescriptionAndAccountingPoliciesTextBlock contextRef="From2022-01-01to2022-03-31">
<p id="xdx_842_eus-gaap--BusinessDescriptionAndAccountingPoliciesTextBlock_z11t1AgrxnP6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_86F_z4CwLBm97PHk">Significant Accounting Policies</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s significant accounting policies are described in “Note 3: Summary of Significant Accounting Policies” of our 2021 Form 10-K.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Can B̅ Corp. and Subsidiaries</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to Consolidated Financial Statements</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>March 31, 2022</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:BusinessDescriptionAndAccountingPoliciesTextBlock>
<us-gaap:SegmentReportingPolicyPolicyTextBlock contextRef="From2022-01-01to2022-03-31">
<p id="xdx_846_eus-gaap--SegmentReportingPolicyPolicyTextBlock_zGITLm3vNPfh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_860_zups2u45sAyc">Segment reporting</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of March 31, 2022, the Company reports operating results and financial data in one operating and reportable segment. The Chief Executive Officer, who is the chief operating decision maker, manages the Company as a single profit center in order to promote collaboration, provide comprehensive service offerings across the entire customer base, and provide incentives to employees based on the success of the organization as a whole. Although certain information regarding selected products or services is discussed for purposes of promoting an understanding of the Company’s business, the chief operating decision maker manages the Company and allocates resources at the consolidated level.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:SegmentReportingPolicyPolicyTextBlock>
<us-gaap:PriorPeriodReclassificationAdjustmentDescription contextRef="From2022-01-01to2022-03-31">
<p id="xdx_847_eus-gaap--PriorPeriodReclassificationAdjustmentDescription_zAzzCO1Zt0Ra" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_868_zLmT3CeyZU09">Reclassifications</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certain amounts in the prior year consolidated financial statements have been reclassified to conform to the current year presentation. These reclassification adjustments had no effect on the Company’s previously reported net loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:PriorPeriodReclassificationAdjustmentDescription>
<us-gaap:FairValueMeasurementInputsDisclosureTextBlock contextRef="From2022-01-01to2022-03-31">
<p id="xdx_808_eus-gaap--FairValueMeasurementInputsDisclosureTextBlock_z483vyE5BlN8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note 4 – <span id="xdx_82C_zvwKUBox08n8">Fair Value Measurements</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p id="xdx_897_eus-gaap--FairValueLiabilitiesMeasuredOnRecurringBasisTextBlock_zF7RtapOQNt8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The carrying value and fair value of the Company’s financial instruments are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B5_zItsChlhydmb" style="display: none">Schedule of Carrying Value and Fair value</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 65%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold">March 31, 2022</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Level 1</td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Level 2</td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Level 3</td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Total</td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 44%; text-align: left">Warrant liabilities</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_ecustom--WarrantLiabilities_iI_c20220331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_z79Fo8Eir22" style="width: 10%; text-align: right" title="Warrant liabilities"><span style="-sec-ix-hidden: xdx2ixbrl2185">—</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_ecustom--WarrantLiabilities_iI_c20220331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zPUqPDL41Wx6" style="width: 10%; text-align: right" title="Warrant liabilities"><span style="-sec-ix-hidden: xdx2ixbrl2187">—</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_ecustom--WarrantLiabilities_iI_c20220331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z8NUYlRI6if8" style="width: 10%; text-align: right" title="Warrant liabilities">195,678</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_ecustom--WarrantLiabilities_iI_c20220331_zr6hqUQcGsT" style="width: 10%; text-align: right" title="Total">195,678</td><td style="width: 1%; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 65%; margin-right: auto"> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold">As of December 31, 2021</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Level 1</b></span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Level 2</b></span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Level 3</b></span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Total</b></span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 44%; text-align: left">Warrant liabilities</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_ecustom--WarrantLiabilities_iI_c20211231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zfUtNBgoTF6" style="width: 10%; text-align: right" title="Warrant liabilities"><span style="-sec-ix-hidden: xdx2ixbrl2193">—</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_ecustom--WarrantLiabilities_iI_c20211231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zsHPBgE9x6s4" style="width: 10%; text-align: right" title="Warrant liabilities"><span style="-sec-ix-hidden: xdx2ixbrl2195">—</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_ecustom--WarrantLiabilities_iI_c20211231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zU91SLzQFNad" style="width: 10%; text-align: right" title="Warrant liabilities"><span style="-sec-ix-hidden: xdx2ixbrl2197">—</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_ecustom--WarrantLiabilities_iI_c20211231_zd1XG63cZ0Og" style="width: 10%; text-align: right" title="Total"><span style="-sec-ix-hidden: xdx2ixbrl2199">—</span></td><td style="width: 1%; text-align: left"> </td></tr> </table> <p id="xdx_8A6_zppeZHwRX8Pc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_891_ecustom--FairValueOfWarrantsOutstandingTableTextBlock_zTdrldzxRsHa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The fair value of the warrants outstanding was estimated using the Black-Scholes model. The application of the Black-Scholes model requires the use of a number of inputs and significant assumptions including volatility. The following reflects the inputs and assumptions used:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B2_zHPdnjot8BM4" style="display: none">Schedule of Fair Value of the Warrants Outstanding</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold">As of</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td style="font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><p style="margin-top: 0; margin-bottom: 0">March 31,</p> <p style="margin-top: 0; margin-bottom: 0">2022</p></td><td style="font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td style="font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2021</td><td style="font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 54%">Stock price</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right"><span id="xdx_904_eus-gaap--SharePrice_iI_c20220331_zOdtv2Y2cke1" title="Stock price">5.55</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 18%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A </span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercise price</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iI_c20220331_zlc8Mklp4LAc" title="Exercise price">6.40</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Remaining term (in years)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20220101__20220331_z39aCPdRsnC9" title="Remaining term (in years)">0.98</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_uPure_c20220101__20220331_zeOgRtCFDsUk" title="Volatility">110</span></td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Risk-free rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp_uPure_c20220101__20220331_zFcdQc2Q7zB1" title="Risk free rate">1.63</span></td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expected dividend yield</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_c20220101__20220331_z8K5LhOgGgEd" style="text-align: right" title="Expected dividend yield"><span style="-sec-ix-hidden: xdx2ixbrl2213">—</span></td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8A7_zZ6g05k38Z34" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_898_eus-gaap--ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock_zRXEv54lyJgc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The warrant liabilities will be remeasured at each reporting period with changes in fair value recorded in other income (expense), net on the consolidated statements of operations. The change in fair value of the warrant liabilities was as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B1_zlY3tnFzyObd" style="display: none">Schedule of Change in Fair Value of the Warrant Liabilities</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 60%; margin-right: auto"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Warrant Liabilities</td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 78%">Estimated fair value at March 22, 2022</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_ecustom--WarrantLiabilities_iS_c20220322__20220331_zeXFgNxasFRa" style="width: 18%; text-align: right" title="Estimated fair value Beginning">225,015</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; padding-left: 10pt; text-align: left">Change in fair value</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--FairValueAdjustmentOfWarrants_c20220322__20220331_zK6PLfYiAHxe" style="border-bottom: Black 1.5pt solid; text-align: right" title="Change in fair value">(29,337</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Estimated fair value at March 31, 2022</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_ecustom--WarrantLiabilities_iE_c20220322__20220331_zvNHvtzB7dPf" style="border-bottom: Black 2.5pt double; text-align: right" title="Estimated fair value Ending">195,678</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AC_zHiOUkvTzoxh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Can B̅ Corp. and Subsidiaries</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to Consolidated Financial Statements</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>March 31, 2022</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
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<us-gaap:FairValueLiabilitiesMeasuredOnRecurringBasisTextBlock contextRef="From2022-01-01to2022-03-31">
<p id="xdx_897_eus-gaap--FairValueLiabilitiesMeasuredOnRecurringBasisTextBlock_zF7RtapOQNt8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The carrying value and fair value of the Company’s financial instruments are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B5_zItsChlhydmb" style="display: none">Schedule of Carrying Value and Fair value</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 65%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold">March 31, 2022</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Level 1</td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Level 2</td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Level 3</td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Total</td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 44%; text-align: left">Warrant liabilities</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_ecustom--WarrantLiabilities_iI_c20220331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_z79Fo8Eir22" style="width: 10%; text-align: right" title="Warrant liabilities"><span style="-sec-ix-hidden: xdx2ixbrl2185">—</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_ecustom--WarrantLiabilities_iI_c20220331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zPUqPDL41Wx6" style="width: 10%; text-align: right" title="Warrant liabilities"><span style="-sec-ix-hidden: xdx2ixbrl2187">—</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_ecustom--WarrantLiabilities_iI_c20220331__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z8NUYlRI6if8" style="width: 10%; text-align: right" title="Warrant liabilities">195,678</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_ecustom--WarrantLiabilities_iI_c20220331_zr6hqUQcGsT" style="width: 10%; text-align: right" title="Total">195,678</td><td style="width: 1%; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 65%; margin-right: auto"> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold">As of December 31, 2021</td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt; text-align: center"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Level 1</b></span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Level 2</b></span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Level 3</b></span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1.5pt; font-weight: bold"> </td> <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Total</b></span></td><td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 44%; text-align: left">Warrant liabilities</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_ecustom--WarrantLiabilities_iI_c20211231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zfUtNBgoTF6" style="width: 10%; text-align: right" title="Warrant liabilities"><span style="-sec-ix-hidden: xdx2ixbrl2193">—</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_ecustom--WarrantLiabilities_iI_c20211231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zsHPBgE9x6s4" style="width: 10%; text-align: right" title="Warrant liabilities"><span style="-sec-ix-hidden: xdx2ixbrl2195">—</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_ecustom--WarrantLiabilities_iI_c20211231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zU91SLzQFNad" style="width: 10%; text-align: right" title="Warrant liabilities"><span style="-sec-ix-hidden: xdx2ixbrl2197">—</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_ecustom--WarrantLiabilities_iI_c20211231_zd1XG63cZ0Og" style="width: 10%; text-align: right" title="Total"><span style="-sec-ix-hidden: xdx2ixbrl2199">—</span></td><td style="width: 1%; text-align: left"> </td></tr> </table>
</us-gaap:FairValueLiabilitiesMeasuredOnRecurringBasisTextBlock>
<CANB:WarrantLiabilities contextRef="AsOf2022-03-31_us-gaap_FairValueInputsLevel3Member" decimals="0" unitRef="USD"> 195678 </CANB:WarrantLiabilities>
<CANB:WarrantLiabilities contextRef="AsOf2022-03-31" decimals="0" unitRef="USD"> 195678 </CANB:WarrantLiabilities>
<CANB:FairValueOfWarrantsOutstandingTableTextBlock contextRef="From2022-01-01to2022-03-31">
<p id="xdx_891_ecustom--FairValueOfWarrantsOutstandingTableTextBlock_zTdrldzxRsHa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The fair value of the warrants outstanding was estimated using the Black-Scholes model. The application of the Black-Scholes model requires the use of a number of inputs and significant assumptions including volatility. The following reflects the inputs and assumptions used:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B2_zHPdnjot8BM4" style="display: none">Schedule of Fair Value of the Warrants Outstanding</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1.5pt solid; font-weight: bold">As of</td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td style="font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><p style="margin-top: 0; margin-bottom: 0">March 31,</p> <p style="margin-top: 0; margin-bottom: 0">2022</p></td><td style="font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td style="font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31, 2021</td><td style="font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 54%">Stock price</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right"><span id="xdx_904_eus-gaap--SharePrice_iI_c20220331_zOdtv2Y2cke1" title="Stock price">5.55</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 18%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A </span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercise price</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iI_c20220331_zlc8Mklp4LAc" title="Exercise price">6.40</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Remaining term (in years)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20220101__20220331_z39aCPdRsnC9" title="Remaining term (in years)">0.98</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_uPure_c20220101__20220331_zeOgRtCFDsUk" title="Volatility">110</span></td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Risk-free rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp_uPure_c20220101__20220331_zFcdQc2Q7zB1" title="Risk free rate">1.63</span></td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expected dividend yield</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_c20220101__20220331_z8K5LhOgGgEd" style="text-align: right" title="Expected dividend yield"><span style="-sec-ix-hidden: xdx2ixbrl2213">—</span></td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">—</td><td style="text-align: left"> </td></tr> </table>
</CANB:FairValueOfWarrantsOutstandingTableTextBlock>
<us-gaap:SharePrice contextRef="AsOf2022-03-31" decimals="INF" unitRef="USDPShares"> 5.55 </us-gaap:SharePrice>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice contextRef="AsOf2022-03-31" decimals="INF" unitRef="USDPShares"> 6.40 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice>
<us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1 contextRef="From2022-01-01to2022-03-31"> P0Y11M23D </us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate contextRef="From2022-01-01to2022-03-31" decimals="INF" unitRef="Pure"> 1.10 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate contextRef="From2022-01-01to2022-03-31" decimals="INF" unitRef="Pure"> 0.0163 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate>
<us-gaap:ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock contextRef="From2022-01-01to2022-03-31">
<p id="xdx_898_eus-gaap--ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock_zRXEv54lyJgc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The warrant liabilities will be remeasured at each reporting period with changes in fair value recorded in other income (expense), net on the consolidated statements of operations. The change in fair value of the warrant liabilities was as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B1_zlY3tnFzyObd" style="display: none">Schedule of Change in Fair Value of the Warrant Liabilities</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 60%; margin-right: auto"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Warrant Liabilities</td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 78%">Estimated fair value at March 22, 2022</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_ecustom--WarrantLiabilities_iS_c20220322__20220331_zeXFgNxasFRa" style="width: 18%; text-align: right" title="Estimated fair value Beginning">225,015</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; padding-left: 10pt; text-align: left">Change in fair value</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--FairValueAdjustmentOfWarrants_c20220322__20220331_zK6PLfYiAHxe" style="border-bottom: Black 1.5pt solid; text-align: right" title="Change in fair value">(29,337</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Estimated fair value at March 31, 2022</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_ecustom--WarrantLiabilities_iE_c20220322__20220331_zvNHvtzB7dPf" style="border-bottom: Black 2.5pt double; text-align: right" title="Estimated fair value Ending">195,678</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>
</us-gaap:ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock>
<CANB:WarrantLiabilities contextRef="AsOf2022-03-21" decimals="0" unitRef="USD"> 225015 </CANB:WarrantLiabilities>
<us-gaap:FairValueAdjustmentOfWarrants contextRef="From2022-03-222022-03-31" decimals="0" unitRef="USD"> -29337 </us-gaap:FairValueAdjustmentOfWarrants>
<CANB:WarrantLiabilities contextRef="AsOf2022-03-31" decimals="0" unitRef="USD"> 195678 </CANB:WarrantLiabilities>
<us-gaap:AssetAcquisitionTextBlock contextRef="From2022-01-01to2022-03-31">
<p id="xdx_800_eus-gaap--AssetAcquisitionTextBlock_zwE2PQ3t24n1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note 5 – <span id="xdx_82F_zO28U0KNjXfa">Asset Acquisitions</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Botanical Biotech Asset Acquisition</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On March 11, 2021, Company entered into an Asset Acquisition Agreement, which was fully executed on March 17, 2021, with multiple sellers (each, a “Seller” and, collectively, the “Sellers”), pursuant to which the Sellers agreed to sell certain assets to Company, and to transfer such assets to Botanical Biotech, LLC, a newly-formed, wholly-owned subsidiary of the Company (“Transferee” or “BB”). The assets purchased (“BB Assets”) include certain materials and manufacturing equipment, marketing or promotional designs, brochures, advertisements, concepts, literature, books, media rights, rights against any other person or entity in respect of any of the foregoing and all other promotional properties, in each case primarily used, developed or acquired by the Sellers for use in connection with the ownership and operation of the BB Assets. In exchange for the BB Assets the Company will pay the Seller a maximum of $<span id="xdx_907_eus-gaap--PaymentsToAcquireProductiveAssets_pp0p0_c20210310__20210317__srt--RangeAxis__srt--MaximumMember__us-gaap--TypeOfArrangementAxis__custom--AssetAcquisitionAgreementMember__dei--LegalEntityAxis__custom--BotanicalBiotechLLCMember_zUSODMVddTtl" title="Maximum amount paid">355,057</span>, payable half in the form of cash or cash equivalent and half in the form of restricted shares of common stock of the Company (the “Shares”) at a price per Share equal to the average closing price of the common stock of the Company during the ten (<span id="xdx_90B_eus-gaap--DebtInstrumentConvertibleThresholdTradingDays_uInteger_c20210310__20210317__srt--RangeAxis__srt--MaximumMember__us-gaap--TypeOfArrangementAxis__custom--AssetAcquisitionAgreementMember__dei--LegalEntityAxis__custom--BotanicalBiotechLLCMember_zObYkhjcUfh8" title="Number of trading days">10</span>) consecutive trading days immediately preceding the closing. The Company has agreed to indemnify the Sellers for certain breaches of covenants, representations and warranties and for claims relating to the BB Assets following closing.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In conjunction with the BB asset acquisition, the Company entered into employment agreements with two sellers.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company and BB entered into an employment agreement with Lebsock dated March 11, 2021 (the “Lebsock Agreement”) pursuant to which Lebsock will serve as the President of BB for a term of three (3) years. The term of the Lebsock Agreement will automatically renew for an additional 3-year term unless other terminated by either party.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lebsock will receive a base salary equal to $<span id="xdx_90C_eus-gaap--OfficersCompensation_pp0p0_c20210310__20210311__srt--TitleOfIndividualAxis__srt--PresidentMember__us-gaap--TypeOfArrangementAxis__custom--LebsockAgreementMember_zUIkgPNXCsKb" title="Base salary per year">120,000</span> per year, subject to an annual increase of not less than <span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardMaximumEmployeeSubscriptionRate_iI_dp_uPure_c20210311__srt--RangeAxis__srt--MaximumMember__srt--TitleOfIndividualAxis__srt--PresidentMember__us-gaap--TypeOfArrangementAxis__custom--LebsockAgreementMember_zV5Xsx5BMaw" title="Percentage of annual increase">3</span>% on each anniversary of the Lebsock Agreement during the term. The Company also agreed to issue a stock bonus to Lebsock in accordance with the Company’s Incentive Stock Option Plan (“ISOP”) in an amount of $<span id="xdx_90D_ecustom--StockBonus_pp0p0_c20210310__20210311__srt--TitleOfIndividualAxis__srt--PresidentMember__us-gaap--PlanNameAxis__custom--CompanysIncentiveStockOptionPlanMember_zM3Wz3e2MFfb" title="Stock bonus">100,000</span>, and to pay Lebsock a defined percentage of the EBITDA for BB each calendar quarter (“Profit Split”) according to a mutually agreed performance target (“Target”). EBITDA is defined as the earnings before interest, depreciation, taxes, depreciation, and amortization and will be paid as reported by the Company’s accountant and as reviewed by the Company’s auditor. It will be accumulative on a quarter-to-quarter basis, meaning if one quarter has a negative EBITDA, it would be offset against the following quarter’s positive EBITDA distribution. Lebsock has the option to accept the Profit Split in either direct cash payment or Shares, or any combination, at Lebsock’s option. Shares would be valued at the prior 10-day closing price and issued under SEC Rule 144 restriction.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Effective March 16, 2021, BB entered into a Consulting Agreement (the “Schlosser Agreement”) with Schlosser pursuant to which Schlosser has agreed to provide consulting services to BB for a period of 3 months in exchange for compensation equal to $<span id="xdx_900_eus-gaap--ProfessionalFees_pp0p0_c20210315__20210316__us-gaap--TypeOfArrangementAxis__custom--SchlosserAgreementMember_zO0ucmK5b4d" title="Consulting fees">10,000</span> per month. Schlosser will also be entitled to reimbursement for certain work-related expenses. Pursuant to the Schlosser Agreement, Schlosser also agreed to assign to BB all inventions developed by Schlosser in connection with his services to BB. The Schlosser Agreement also contains certain non-compete and confidentiality provisions. Per the Acquisition Agreement, Schlosser was to receive an employment agreement similar to the Lebsock Agreement; however, BB and Schlosser elected to enter into the Schlosser Agreement instead.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>CO Botanicals Asset Acquisition</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On August 12, 2021, The Company and CO Botanicals LLC (“COB”), a newly-formed, wholly-owned subsidiary of the Company entered into an Equipment Acquisition Agreement (the “TWS Agreement”) with TWS Pharma, LLC,</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(“TWS Pharma”) and L7 TWS Pharma, LLC (“L7 TWS” and, collectively with TWS Pharma, “TWS”). Pursuant to the TWS Agreement, COB agreed to purchase certain equipment and other assets from TWS (the “TWS Assets”) for a total purchase price equal to $<span id="xdx_904_ecustom--PurchasePrice_pp0p0_c20210811__20210812__us-gaap--TypeOfArrangementAxis__custom--EquipmentAcquisitionAgreementMember_z8zOROYUyzxd" title="Purchase price">5,316,774</span>, with $<span id="xdx_90F_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20210812__us-gaap--TypeOfArrangementAxis__custom--EquipmentAcquisitionAgreementMember_zcsZAS8uwTqb" title="Total notes and loans payable">1,250,000</span> payable via a 12-month promissory note issued by the Company to TWS Pharma with <span id="xdx_904_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_uPure_c20210812__us-gaap--TypeOfArrangementAxis__custom--EquipmentAcquisitionAgreementMember_zsK7bvTxXv6d" title="Debt interest rate">6</span>% simple interest and monthly payments of $<span id="xdx_903_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20210811__20210812__us-gaap--TypeOfArrangementAxis__custom--EquipmentAcquisitionAgreementMember_zovADcdpT0Uk" title="Debt monthly payments due">100,000</span> due per month (the “TWS Note”), and $<span id="xdx_904_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20210812__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--EquipmentAcquisitionAgreementMember_zShDSV2y3H99" title="Long-term Debt, Gross">4,066,774</span> payable in shares of the Company’s common stock valued at $<span id="xdx_905_eus-gaap--SharesIssuedPricePerShare_iI_pp2d_c20210812__us-gaap--TypeOfArrangementAxis__custom--EquipmentAcquisitionAgreementMember_znO20I2v2Ik2" title="Stock price">0.62</span> per share (the “TWS Shares”); provided, however, <span id="xdx_90B_eus-gaap--DebtInstrumentDescription_c20210811__20210812__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--EquipmentAcquisitionAgreementMember_zecM4vQjAKPa" title="Debt Instrument, Description">that $1,750,000 of the TWS Shares will be withheld in escrow for a period of ninety (90) days from the closing date, which will be deducted from the purchase price should the Company discover any defects or misrepresentations. The first $500,000 of payments of the TWS Note will be secured by 1,000,000 shares of the Company’s common stock to be held in escrow. During the period ending March 31, 2022, the $1,750,000 of shares held in escrow were released and issued</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Can B̅ Corp. and Subsidiaries</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to Consolidated Financial Statements</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>March 31, 2022</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>TN Botanicals Asset Acquisition</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On August 13, 2021 the Company and TN Botanicals LLC (“TNB”), a newly-formed, wholly-owned subsidiary of the Company, entered into an Asset Purchase Agreement (the “MCB Agreement”) with Music City Botanicals, LLC, pursuant to which TNB agreed to purchase certain equipment, other assets, and intellectual property from MCB (the “MCB Assets”) for a total purchase price equal to $<span id="xdx_90F_ecustom--PurchasePrice_pp0p0_c20210811__20210813__us-gaap--TypeOfArrangementAxis__custom--AssetPurchaseAgreementMember_zKEDcSJ9Lmzi" title="Purchase price">1,394,324</span>, with $<span id="xdx_907_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20210813__us-gaap--TypeOfArrangementAxis__custom--AssetPurchaseAgreementMember_zs9QZPINWSg8" title="Long-term Debt, Gross">498,259</span> payable in cash and $<span id="xdx_900_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20210813__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--AssetPurchaseAgreementMember_zEE0Lhs2Qmwj" title="Long-term Debt, Gross">896,065</span> payable in shares of the Company’s common stock valued at $<span id="xdx_908_eus-gaap--SharesIssuedPricePerShare_iI_pp2d_c20210813__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--AssetPurchaseAgreementMember_zRGe68eo0hJa" title="Shares Issued, Price Per Share">0.62</span> per share (the “MCB Shares”).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Imbibe Health Solutions Asset Acquisition</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On February 22, 2021, Can B̅ Corp. (the “Company”) entered into a material definitive agreement (“Acquisition Agreement”) with Imbibe Health Solutions, LLC, a Delaware limited liability company (“Imbibe”), pursuant to which Imbibe agreed to sell certain of its assets to the Company. The assets to be purchased (“Assets”) include the intellectual property rights and other intangible assets relating to its branded products containing CBD. In exchange for the Assets, the Company has agreed to pay Imbibe $<span id="xdx_90D_eus-gaap--PaymentsToAcquireProductiveAssets_c20210221__20210222__us-gaap--TypeOfArrangementAxis__custom--AcquisitionAgreementMember__dei--LegalEntityAxis__custom--ImbibeHealthSolutionsAssetAcquisitionMember_zsIor5FjB3c1" title="Payments to acquire assets">120,000</span> in the form of shares of common stock of the Company (with standard restricted legend, the “Shares”) at a price per share equal to the average price of the common stock of the Company during the ten (10) consecutive trading days immediately preceding the closing. The transaction finalized and $102,502 worth of shares were issued on November 7, 2021 and the remaining balance of $17,498 of shares were issued during the period ending March 31, 2022.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
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<us-gaap:DebtInstrumentConvertibleThresholdTradingDays contextRef="From2021-03-102021-03-17_srt_MaximumMember_custom_AssetAcquisitionAgreementMember_custom_BotanicalBiotechLLCMember" decimals="INF" unitRef="Integer"> 10 </us-gaap:DebtInstrumentConvertibleThresholdTradingDays>
<us-gaap:OfficersCompensation contextRef="From2021-03-102021-03-11_srt_PresidentMember_custom_LebsockAgreementMember" decimals="0" unitRef="USD"> 120000 </us-gaap:OfficersCompensation>
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<us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="AsOf2021-08-12_custom_EquipmentAcquisitionAgreementMember" decimals="INF" unitRef="Pure"> 0.06 </us-gaap:DebtInstrumentInterestRateStatedPercentage>
<us-gaap:DebtInstrumentPeriodicPayment contextRef="From2021-08-112021-08-12_custom_EquipmentAcquisitionAgreementMember" decimals="0" unitRef="USD"> 100000 </us-gaap:DebtInstrumentPeriodicPayment>
<us-gaap:DebtInstrumentCarryingAmount contextRef="AsOf2021-08-12_us-gaap_CommonStockMember_custom_EquipmentAcquisitionAgreementMember" decimals="0" unitRef="USD"> 4066774 </us-gaap:DebtInstrumentCarryingAmount>
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<us-gaap:DebtInstrumentDescription contextRef="From2021-08-112021-08-12_us-gaap_CommonStockMember_custom_EquipmentAcquisitionAgreementMember"> that $1,750,000 of the TWS Shares will be withheld in escrow for a period of ninety (90) days from the closing date, which will be deducted from the purchase price should the Company discover any defects or misrepresentations. The first $500,000 of payments of the TWS Note will be secured by 1,000,000 shares of the Company’s common stock to be held in escrow. During the period ending March 31, 2022, the $1,750,000 of shares held in escrow were released and issued </us-gaap:DebtInstrumentDescription>
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<us-gaap:DebtInstrumentCarryingAmount contextRef="AsOf2021-08-13_us-gaap_CommonStockMember_custom_AssetPurchaseAgreementMember" decimals="0" unitRef="USD"> 896065 </us-gaap:DebtInstrumentCarryingAmount>
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<us-gaap:PaymentsToAcquireProductiveAssets contextRef="From2021-02-212021-02-22_custom_AcquisitionAgreementMember_custom_ImbibeHealthSolutionsAssetAcquisitionMember" decimals="0" unitRef="USD"> 120000 </us-gaap:PaymentsToAcquireProductiveAssets>
<us-gaap:InventoryDisclosureTextBlock contextRef="From2022-01-01to2022-03-31">
<p id="xdx_80A_eus-gaap--InventoryDisclosureTextBlock_zsYGZ4wy8PI5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note 6 – <span id="xdx_828_zJLCGG2J8Wz7">Inventories</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p id="xdx_897_eus-gaap--ScheduleOfInventoryCurrentTableTextBlock_zfWFlrHV1mC1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inventories consist of:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font: 10pt Times New Roman, Times, Serif"> <span id="xdx_8BA_z3ZBm5QCxSF7" style="display: none">Schedule of Inventories</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_497_20220331_zhavqpW9jnNk" style="font-weight: bold; text-align: center">March 31,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49F_20211231_zsNlkkuasbY6" style="font-weight: bold; text-align: center">December 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40E_eus-gaap--InventoryRawMaterials_iI_pp0p0_maINzR5m_zyDQliDMo6v9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Raw materials</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1,033,171</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">818,042</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--InventoryFinishedGoods_iI_pp0p0_maINzR5m_zIy6Lr5yicv5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Finished goods</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,054,167</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,735,396</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--InventoryNet_iTI_pp0p0_mtINzR5m_zxvgttwDnFia" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,087,338</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,553,438</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A3_zpChmcThyYLf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:InventoryDisclosureTextBlock>
<us-gaap:ScheduleOfInventoryCurrentTableTextBlock contextRef="From2022-01-01to2022-03-31">
<p id="xdx_897_eus-gaap--ScheduleOfInventoryCurrentTableTextBlock_zfWFlrHV1mC1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inventories consist of:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font: 10pt Times New Roman, Times, Serif"> <span id="xdx_8BA_z3ZBm5QCxSF7" style="display: none">Schedule of Inventories</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_497_20220331_zhavqpW9jnNk" style="font-weight: bold; text-align: center">March 31,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49F_20211231_zsNlkkuasbY6" style="font-weight: bold; text-align: center">December 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40E_eus-gaap--InventoryRawMaterials_iI_pp0p0_maINzR5m_zyDQliDMo6v9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Raw materials</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1,033,171</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">818,042</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--InventoryFinishedGoods_iI_pp0p0_maINzR5m_zIy6Lr5yicv5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Finished goods</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,054,167</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,735,396</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--InventoryNet_iTI_pp0p0_mtINzR5m_zxvgttwDnFia" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,087,338</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,553,438</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>
</us-gaap:ScheduleOfInventoryCurrentTableTextBlock>
<us-gaap:InventoryRawMaterials contextRef="AsOf2022-03-31" decimals="0" unitRef="USD"> 1033171 </us-gaap:InventoryRawMaterials>
<us-gaap:InventoryRawMaterials contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 818042 </us-gaap:InventoryRawMaterials>
<us-gaap:InventoryFinishedGoods contextRef="AsOf2022-03-31" decimals="0" unitRef="USD"> 2054167 </us-gaap:InventoryFinishedGoods>
<us-gaap:InventoryFinishedGoods contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 1735396 </us-gaap:InventoryFinishedGoods>
<us-gaap:InventoryNet contextRef="AsOf2022-03-31" decimals="0" unitRef="USD"> 3087338 </us-gaap:InventoryNet>
<us-gaap:InventoryNet contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 2553438 </us-gaap:InventoryNet>
<us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock contextRef="From2022-01-01to2022-03-31">
<p id="xdx_806_eus-gaap--PropertyPlantAndEquipmentDisclosureTextBlock_zlIeqfya3bl6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note 7 – <span id="xdx_824_zHsEHd8jJc7l">Property and Equipment</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p id="xdx_89A_eus-gaap--PropertyPlantAndEquipmentTextBlock_zj2L0pZeKPg3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Property and equipment consist of:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span style="font: 10pt Times New Roman, Times, Serif"> <span id="xdx_8B0_zfQNCBCTGiJ" style="display: none">Summary of Property, Plant and Equipment</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_490_20220331_ztdzuDlXr68l" style="font-weight: bold; text-align: center">March 31,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_496_20211231_zFJozWutA6ga" style="font-weight: bold; text-align: center">December 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40E_eus-gaap--FurnitureAndFixturesGross_iI_pp0p0_maPPAEGzfn2_zCf6K0T3R4M5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Furniture and fixtures</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">21,724</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">21,724</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--FixturesAndEquipmentGross_iI_pp0p0_maPPAEGzfn2_z6nGyzypzvna" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Office equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,378</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,378</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--MachineryAndEquipmentGross_iI_pp0p0_maPPAEGzfn2_zqUjgOl7z2tc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Manufacturing equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,117,188</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,018,522</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--MedicalEquipment_iI_pp0p0_maPPAEGzfn2_zYIJJgqjEbUf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Medical equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">776,396</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">776,396</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--LeaseholdImprovementsGross_iI_pp0p0_maPPAEGzfn2_zsYNnYwwBgk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Leasehold improvements</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">26,902</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">26,902</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--PropertyPlantAndEquipmentGross_iTI_pp0p0_mtPPAEGzfn2_maPPAENzsDP_z1YESTpmEpdh" style="vertical-align: bottom; background-color: White"> <td>Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,954,588</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,855,922</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_msPPAENzsDP_zsuQLHKkDpGk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,162,400</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(802,996</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--PropertyPlantAndEquipmentNet_iTI_pp0p0_mtPPAENzsDP_zt1o8QPoZUQc" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">6,792,188</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,052,926</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A7_zmx005fpcmz8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Depreciation expense related to property and equipment was $<span id="xdx_902_eus-gaap--DepreciationAndAmortization_pp0p0_c20220101__20220331_zODGhp5Tm7x5" title="Depreciation expense">359,404</span> and $<span id="xdx_905_eus-gaap--DepreciationAndAmortization_pp0p0_c20210101__20210331_zJB3GlQkzydb" title="Depreciation expense">31,551</span> for the three-month periods ending March 31, 2022 and 2021, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock>
<us-gaap:PropertyPlantAndEquipmentTextBlock contextRef="From2022-01-01to2022-03-31">
<p id="xdx_89A_eus-gaap--PropertyPlantAndEquipmentTextBlock_zj2L0pZeKPg3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Property and equipment consist of:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span style="font: 10pt Times New Roman, Times, Serif"> <span id="xdx_8B0_zfQNCBCTGiJ" style="display: none">Summary of Property, Plant and Equipment</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_490_20220331_ztdzuDlXr68l" style="font-weight: bold; text-align: center">March 31,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_496_20211231_zFJozWutA6ga" style="font-weight: bold; text-align: center">December 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40E_eus-gaap--FurnitureAndFixturesGross_iI_pp0p0_maPPAEGzfn2_zCf6K0T3R4M5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Furniture and fixtures</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">21,724</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">21,724</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--FixturesAndEquipmentGross_iI_pp0p0_maPPAEGzfn2_z6nGyzypzvna" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Office equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,378</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,378</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--MachineryAndEquipmentGross_iI_pp0p0_maPPAEGzfn2_zqUjgOl7z2tc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Manufacturing equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,117,188</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,018,522</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--MedicalEquipment_iI_pp0p0_maPPAEGzfn2_zYIJJgqjEbUf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Medical equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">776,396</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">776,396</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--LeaseholdImprovementsGross_iI_pp0p0_maPPAEGzfn2_zsYNnYwwBgk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Leasehold improvements</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">26,902</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">26,902</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--PropertyPlantAndEquipmentGross_iTI_pp0p0_mtPPAEGzfn2_maPPAENzsDP_z1YESTpmEpdh" style="vertical-align: bottom; background-color: White"> <td>Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,954,588</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,855,922</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_msPPAENzsDP_zsuQLHKkDpGk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,162,400</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(802,996</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--PropertyPlantAndEquipmentNet_iTI_pp0p0_mtPPAENzsDP_zt1o8QPoZUQc" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">6,792,188</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,052,926</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>
</us-gaap:PropertyPlantAndEquipmentTextBlock>
<us-gaap:FurnitureAndFixturesGross contextRef="AsOf2022-03-31" decimals="0" unitRef="USD"> 21724 </us-gaap:FurnitureAndFixturesGross>
<us-gaap:FurnitureAndFixturesGross contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 21724 </us-gaap:FurnitureAndFixturesGross>
<us-gaap:FixturesAndEquipmentGross contextRef="AsOf2022-03-31" decimals="0" unitRef="USD"> 12378 </us-gaap:FixturesAndEquipmentGross>
<us-gaap:FixturesAndEquipmentGross contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 12378 </us-gaap:FixturesAndEquipmentGross>
<us-gaap:MachineryAndEquipmentGross contextRef="AsOf2022-03-31" decimals="0" unitRef="USD"> 7117188 </us-gaap:MachineryAndEquipmentGross>
<us-gaap:MachineryAndEquipmentGross contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 7018522 </us-gaap:MachineryAndEquipmentGross>
<CANB:MedicalEquipment contextRef="AsOf2022-03-31" decimals="0" unitRef="USD"> 776396 </CANB:MedicalEquipment>
<CANB:MedicalEquipment contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 776396 </CANB:MedicalEquipment>
<us-gaap:LeaseholdImprovementsGross contextRef="AsOf2022-03-31" decimals="0" unitRef="USD"> 26902 </us-gaap:LeaseholdImprovementsGross>
<us-gaap:LeaseholdImprovementsGross contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 26902 </us-gaap:LeaseholdImprovementsGross>
<us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2022-03-31" decimals="0" unitRef="USD"> 7954588 </us-gaap:PropertyPlantAndEquipmentGross>
<us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 7855922 </us-gaap:PropertyPlantAndEquipmentGross>
<us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="AsOf2022-03-31" decimals="0" unitRef="USD"> 1162400 </us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
<us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 802996 </us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
<us-gaap:PropertyPlantAndEquipmentNet contextRef="AsOf2022-03-31" decimals="0" unitRef="USD"> 6792188 </us-gaap:PropertyPlantAndEquipmentNet>
<us-gaap:PropertyPlantAndEquipmentNet contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 7052926 </us-gaap:PropertyPlantAndEquipmentNet>
<us-gaap:DepreciationAndAmortization contextRef="From2022-01-01to2022-03-31" decimals="0" unitRef="USD"> 359404 </us-gaap:DepreciationAndAmortization>
<us-gaap:DepreciationAndAmortization contextRef="From2021-01-012021-03-31" decimals="0" unitRef="USD"> 31551 </us-gaap:DepreciationAndAmortization>
<us-gaap:IntangibleAssetsDisclosureTextBlock contextRef="From2022-01-01to2022-03-31">
<p id="xdx_801_eus-gaap--IntangibleAssetsDisclosureTextBlock_zZaYofvsSgf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note 8 – <span id="xdx_823_zKz2QCRgUhaa">Intangible Assets</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p id="xdx_893_eus-gaap--ScheduleOfIntangibleAssetsAndGoodwillTableTextBlock_zpLfAoAxoXmb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Intangible assets consist of:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B0_zsC3IpXrpvR9" style="display: none">Schedule of Intangible Assets</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_491_20220331_zkmkvsvt829d" style="font-weight: bold; text-align: center">March 31,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_493_20211231_zuA9Rk7Duqc8" style="font-weight: bold; text-align: center">December 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_402_ecustom--FiniteLivedTechnologyIpAndPatents_iI_pp0p0_maFLIAGzTbJ_zfhjwDoGIuxe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left; padding-bottom: 1pt">Technology, IP and patents</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 14%; text-align: right">435,500</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 14%; text-align: right">418,003</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--FiniteLivedIntangibleAssetsGross_iTI_pp0p0_mtFLIAGzTbJ_maFLIANzmyR_z1XhDeRnM2lf" style="vertical-align: bottom; background-color: White"> <td>Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">435,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">418,003</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_pp0p0_di_msFLIANzmyR_zOOA1kvyzBC7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Accumulated amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(59,014</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(48,988</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_pp0p0_mtFLIANzmyR_zGNx58Ah8Ws8" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif">Intangible assets, net</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">376,486</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">369,015</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AB_zEInZQb9AX3a" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amortization expense was $<span id="xdx_907_eus-gaap--AmortizationOfIntangibleAssets_pp0p0_c20220101__20220331_zuBztiY63Wse" title="Amortization expense">10,026</span> and $<span id="xdx_90A_eus-gaap--AmortizationOfIntangibleAssets_pp0p0_c20210101__20210331_zPDxqxWyoET1" title="Amortization expense">43,860</span> for the three months ended March 31, 2022 and 2021, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Can B̅ Corp. and Subsidiaries</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to Consolidated Financial Statements</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>March 31, 2022</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_894_eus-gaap--ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_ze488hfR8An4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amortization expense for the balance of 2022, and for each of the next five years and thereafter is estimated to be as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BF_zKaopDHRcAa8" style="display: none">Schedule of Estimated Amortization Expenses</span> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49F_20220331_zJXfy6MCfn56" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear_iI_pp0p0_maFLIANzILL_z9YpkeHkXr74" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%">Nine months ended December 31, 2022</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">32,640</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_pp0p0_maFLIANzILL_zxlKrlFgVaFi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Fiscal year 2023</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,520</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_pp0p0_maFLIANzILL_zw6dq1TzqL5i" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fiscal year 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,520</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_pp0p0_maFLIANzILL_zgvRMWiKagb8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Fiscal year 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,520</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_iI_pp0p0_maFLIANzILL_ze0m1QMdgte4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fiscal year 2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,520</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFour_iI_pp0p0_maFLIANzILL_zRJNm6j2Uzy3" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Thereafter</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">169,766</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_pp0p0_mtFLIANzILL_zw3NawRQ1l39" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif"> Intangible assets, net</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">376,486</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AB_zIaIWKqjUhFc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:IntangibleAssetsDisclosureTextBlock>
<us-gaap:ScheduleOfIntangibleAssetsAndGoodwillTableTextBlock contextRef="From2022-01-01to2022-03-31">
<p id="xdx_893_eus-gaap--ScheduleOfIntangibleAssetsAndGoodwillTableTextBlock_zpLfAoAxoXmb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Intangible assets consist of:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B0_zsC3IpXrpvR9" style="display: none">Schedule of Intangible Assets</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_491_20220331_zkmkvsvt829d" style="font-weight: bold; text-align: center">March 31,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_493_20211231_zuA9Rk7Duqc8" style="font-weight: bold; text-align: center">December 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_402_ecustom--FiniteLivedTechnologyIpAndPatents_iI_pp0p0_maFLIAGzTbJ_zfhjwDoGIuxe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left; padding-bottom: 1pt">Technology, IP and patents</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 14%; text-align: right">435,500</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 14%; text-align: right">418,003</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--FiniteLivedIntangibleAssetsGross_iTI_pp0p0_mtFLIAGzTbJ_maFLIANzmyR_z1XhDeRnM2lf" style="vertical-align: bottom; background-color: White"> <td>Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">435,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">418,003</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_pp0p0_di_msFLIANzmyR_zOOA1kvyzBC7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Accumulated amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(59,014</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(48,988</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_pp0p0_mtFLIANzmyR_zGNx58Ah8Ws8" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif">Intangible assets, net</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">376,486</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">369,015</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>
</us-gaap:ScheduleOfIntangibleAssetsAndGoodwillTableTextBlock>
<CANB:FiniteLivedTechnologyIpAndPatents contextRef="AsOf2022-03-31" decimals="0" unitRef="USD"> 435500 </CANB:FiniteLivedTechnologyIpAndPatents>
<CANB:FiniteLivedTechnologyIpAndPatents contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 418003 </CANB:FiniteLivedTechnologyIpAndPatents>
<us-gaap:FiniteLivedIntangibleAssetsGross contextRef="AsOf2022-03-31" decimals="0" unitRef="USD"> 435500 </us-gaap:FiniteLivedIntangibleAssetsGross>
<us-gaap:FiniteLivedIntangibleAssetsGross contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 418003 </us-gaap:FiniteLivedIntangibleAssetsGross>
<us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="AsOf2022-03-31" decimals="0" unitRef="USD"> 59014 </us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
<us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 48988 </us-gaap:FiniteLivedIntangibleAssetsAccumulatedAmortization>
<us-gaap:FiniteLivedIntangibleAssetsNet contextRef="AsOf2022-03-31" decimals="0" unitRef="USD"> 376486 </us-gaap:FiniteLivedIntangibleAssetsNet>
<us-gaap:FiniteLivedIntangibleAssetsNet contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 369015 </us-gaap:FiniteLivedIntangibleAssetsNet>
<us-gaap:AmortizationOfIntangibleAssets contextRef="From2022-01-01to2022-03-31" decimals="0" unitRef="USD"> 10026 </us-gaap:AmortizationOfIntangibleAssets>
<us-gaap:AmortizationOfIntangibleAssets contextRef="From2021-01-012021-03-31" decimals="0" unitRef="USD"> 43860 </us-gaap:AmortizationOfIntangibleAssets>
<us-gaap:ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock contextRef="From2022-01-01to2022-03-31">
<p id="xdx_894_eus-gaap--ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_ze488hfR8An4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amortization expense for the balance of 2022, and for each of the next five years and thereafter is estimated to be as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_8BF_zKaopDHRcAa8" style="display: none">Schedule of Estimated Amortization Expenses</span> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49F_20220331_zJXfy6MCfn56" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear_iI_pp0p0_maFLIANzILL_z9YpkeHkXr74" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%">Nine months ended December 31, 2022</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">32,640</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_pp0p0_maFLIANzILL_zxlKrlFgVaFi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Fiscal year 2023</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,520</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_pp0p0_maFLIANzILL_zw6dq1TzqL5i" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fiscal year 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,520</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_pp0p0_maFLIANzILL_zgvRMWiKagb8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Fiscal year 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,520</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_iI_pp0p0_maFLIANzILL_ze0m1QMdgte4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fiscal year 2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,520</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFour_iI_pp0p0_maFLIANzILL_zRJNm6j2Uzy3" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Thereafter</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">169,766</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_pp0p0_mtFLIANzILL_zw3NawRQ1l39" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif"> Intangible assets, net</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">376,486</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>
</us-gaap:ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock>
<us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear contextRef="AsOf2022-03-31" decimals="0" unitRef="USD"> 32640 </us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear>
<us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths contextRef="AsOf2022-03-31" decimals="0" unitRef="USD"> 43520 </us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths>
<us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo contextRef="AsOf2022-03-31" decimals="0" unitRef="USD"> 43520 </us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo>
<us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearThree contextRef="AsOf2022-03-31" decimals="0" unitRef="USD"> 43520 </us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearThree>
<us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearFour contextRef="AsOf2022-03-31" decimals="0" unitRef="USD"> 43520 </us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearFour>
<CANB:FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFour contextRef="AsOf2022-03-31" decimals="0" unitRef="USD"> 169766 </CANB:FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFour>
<us-gaap:FiniteLivedIntangibleAssetsNet contextRef="AsOf2022-03-31" decimals="0" unitRef="USD"> 376486 </us-gaap:FiniteLivedIntangibleAssetsNet>
<us-gaap:DebtDisclosureTextBlock contextRef="From2022-01-01to2022-03-31">
<p id="xdx_801_eus-gaap--DebtDisclosureTextBlock_z9pup87Kllf6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note 9 – <span id="xdx_827_zGAhU8WoLip">Notes and Loans Payable</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Convertible Promissory Notes</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In December 2020, the Company entered into a convertible promissory note (“ASOP Note I”) with Arena Special Opportunities Partners I, LP (“ASOP”). The principal balance of the note is $<span id="xdx_901_eus-gaap--DebtInstrumentCarryingAmount_iI_c20201231__us-gaap--DebtInstrumentAxis__custom--ASOPNoteIMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesPartnersOneLPMember_z0murftYppF8" title="Total notes and loans payable">2,675,239</span> and it is to be utilized for working capital purposes. The note matures on <span id="xdx_909_eus-gaap--DebtInstrumentMaturityDate_dd_c20201201__20201231__us-gaap--DebtInstrumentAxis__custom--ASOPNoteIMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesPartnersOneLPMember_zTIAupDXrmKf" title="Debt instrument, maturity date">January 31, 2022</span> and all principal, accrued and unpaid interest is due at maturity at a rate of <span id="xdx_908_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20201231__us-gaap--DebtInstrumentAxis__custom--ASOPNoteIMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesPartnersOneLPMember_z9NyEbiW4Eq3" title="Debt instrument, interest rate">12%</span> per annum. The conversion options contained in the convertible promissory note were evaluated for derivative accounting under ASC 815, Derivatives and Hedging, and determined not to be considered a derivative and therefore has been recorded in liabilities as part of the convertible promissory note and not bifurcated. In addition, the ASOP convertible promissory note was issued with <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20200101__20201231__us-gaap--DebtInstrumentAxis__custom--ASOPNoteIMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesPartnersOneLPMember_zzJM4g61CxKk" title="Number of shares issued">3,426,280</span> common stock warrants. The common stock purchase warrants entitle the holder to purchase an aggregate of up to <span id="xdx_904_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20201231__us-gaap--DebtInstrumentAxis__custom--ASOPNoteIMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesPartnersOneLPMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zUZABfJBuL8l" title="Warrants to purchase common stock">3,426,280</span> shares of the Company’s common stock at an exercise price of $<span id="xdx_903_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20201231__us-gaap--DebtInstrumentAxis__custom--ASOPNoteIMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesPartnersOneLPMember_zqwhW64CQK81" title="Warrants exercise price">0.45</span> per share. The common stock purchase warrants issued to ASOP are considered derivatives, but satisfied the criteria for classification as equity instruments, and were bifurcated from the host contract - convertible promissory note and recorded in equity at their relative fair values with a corresponding debt discount recorded to ASOP Note I. The principal balance outstanding at March 31, 2022 was $<span id="xdx_90A_eus-gaap--DebtInstrumentFaceAmount_iI_c20220331__us-gaap--DebtInstrumentAxis__custom--ASOPNoteIMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesPartnersOneLPMember_z8F0gUO8BiX2" title="Debt outstanding">2,400,997</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In December 2020, the Company entered into a convertible promissory note (“ASOF Note I”) with Arena Special Opportunities Fund, LP (“ASOF”). The principal balance of the note is $<span id="xdx_908_eus-gaap--DebtInstrumentFaceAmount_iI_c20201231__us-gaap--DebtInstrumentAxis__custom--ASOFNoteIMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesFundLPMember_zVEoGtis7llj" title="Debt outstanding">102,539</span> and it is to be utilized for working capital purposes. The note matures on <span id="xdx_902_eus-gaap--DebtInstrumentMaturityDate_dd_c20201201__20201231__us-gaap--DebtInstrumentAxis__custom--ASOFNoteIMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesFundLPMember_z2fQbhtmVLM3" title="Debt instrument, maturity date">January 31, 2022</span> and all principal, accrued and unpaid interest is due at maturity at a rate of <span id="xdx_903_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20201231__us-gaap--DebtInstrumentAxis__custom--ASOFNoteIMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesFundLPMember_zgXijDnNlARc" title="Debt instrument, interest rate">12%</span> per annum. The conversion options contained in the convertible promissory note were evaluated for derivative accounting under ASC 815, Derivatives and Hedging, and determined not to be considered a derivative and therefore has been recorded in liabilities as part of the convertible promissory note and not bifurcated. In addition, the ASOF convertible promissory note was issued with <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20200101__20201231__us-gaap--DebtInstrumentAxis__custom--ASOFNoteIMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesFundLPMember_zAfPAGAnSPfg" title="Number of shares issued">131,325</span> common stock warrants. The common stock purchase warrants entitle the holder to purchase an aggregate of up to <span id="xdx_908_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20201231__us-gaap--DebtInstrumentAxis__custom--ASOFNoteIMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesFundLPMember_zlTTeeS1xkll" title="Warrants to purchase common stock">131,325</span> shares of the Company’s common stock at an exercise price of $<span id="xdx_908_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20201231__us-gaap--DebtInstrumentAxis__custom--ASOFNoteIMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesFundLPMember_zVtFVI9aHBbj" title="Warrants exercise price">0.45</span> per share. The common stock purchase warrants issued to ASOF are considered derivatives, but satisfied the criteria for classification as equity instruments, and were bifurcated from the host contract - convertible promissory note and recorded in equity at their relative fair values with a corresponding debt discount recorded to ASOF Note I. The principal balance outstanding at March 31, 2022 was $<span id="xdx_909_eus-gaap--DebtInstrumentFaceAmount_iI_c20220331__us-gaap--DebtInstrumentAxis__custom--ASOFNoteIMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesFundLPMember_zFdI41uMj4z9" title="Debt outstanding">87,773</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In May 2021, the Company entered into a convertible promissory note (“ASOP Note II”) with Arena Special Opportunities Partners I, LP. The principal balance of the note is $<span id="xdx_902_eus-gaap--DebtInstrumentFaceAmount_iI_c20210531__us-gaap--DebtInstrumentAxis__custom--ASOPNoteIIMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesPartnersOneLPMember_z3lUZQGM3Hwd" title="Debt instrument, face amount">1,193,135</span> and it is to be utilized for working capital purposes. The note matures on <span id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_dd_c20210501__20210531__us-gaap--DebtInstrumentAxis__custom--ASOPNoteIIMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesPartnersOneLPMember_zbPq2jN66sEf">January 31, 2022</span> and all principal, accrued and unpaid interest is due at maturity at a rate of <span id="xdx_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20210531__us-gaap--DebtInstrumentAxis__custom--ASOPNoteIIMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesPartnersOneLPMember_zx6g6PWCIgZ5">12%</span> per annum. The conversion options contained in the convertible promissory note were evaluated for derivative accounting under ASC 815, Derivatives and Hedging, and determined not to be considered a derivative and therefore has been recorded in liabilities as part of the convertible promissory note and not bifurcated. In addition, the ASOP convertible promissory note was issued with <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20210501__20210531__us-gaap--DebtInstrumentAxis__custom--ASOPNoteIIMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesPartnersOneLPMember_zbGaIaHzZeF8">1,529,670</span> common stock warrants. The common stock purchase warrants entitle the holder to purchase an aggregate of up to <span id="xdx_904_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20210531__us-gaap--DebtInstrumentAxis__custom--ASOPNoteIIMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesPartnersOneLPMember_z0cXt1Uwl2n7" title="Warrants to purchase common stock">1,529,670</span> shares of the Company’s common stock at an exercise price of $<span id="xdx_902_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20210531__us-gaap--DebtInstrumentAxis__custom--ASOPNoteIIMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesPartnersOneLPMember_zMv3l9lsI3V3" title="Warrants exercise price">0.45</span> per share. The common stock purchase warrants issued to ASOP are considered derivatives, but satisfied the criteria for classification as equity instruments, and were bifurcated from the host contract - convertible promissory note and recorded in equity at their relative fair values with a corresponding debt discount recorded to ASOP Note II. The principal balance outstanding at March 31, 2022 was $<span id="xdx_906_eus-gaap--DebtInstrumentPeriodicPaymentPrincipal_c20220101__20220331__us-gaap--DebtInstrumentAxis__custom--ASOPNoteIIMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesPartnersOneLPMember_zTy643HB7n9h" title="Principal balance outstanding">1,073,250</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Can B̅ Corp. and Subsidiaries</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to Consolidated Financial Statements</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>March 31, 2022</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In May 2021, the Company entered into a convertible promissory note (“ASOF Note II”) with Arena Special Opportunities Fund, LP. The principal balance of the note is $<span id="xdx_905_eus-gaap--DebtInstrumentFaceAmount_iI_c20210531__us-gaap--DebtInstrumentAxis__custom--ASOFNoteIIMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesFundLPMember_ziFMm8Hc7m9e">306,865</span> and it is to be utilized for working capital purposes. The note matures on <span id="xdx_90B_eus-gaap--DebtInstrumentMaturityDate_dd_c20210501__20210531__us-gaap--DebtInstrumentAxis__custom--ASOFNoteIIMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesPartnersOneLPMember_zzYYtsegLe5k">January 31, 2022</span> and all principal, accrued and unpaid interest is due at maturity at a rate of <span id="xdx_903_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20210531__us-gaap--DebtInstrumentAxis__custom--ASOFNoteIIMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesFundLPMember_zeslzo96e84l">12%</span> per annum. The conversion options contained in the convertible promissory note were evaluated for derivative accounting under ASC 815, Derivatives and Hedging, and determined not to be considered a derivative and therefore has been recorded in liabilities as part of the convertible promissory note and not bifurcated. In addition, the ASOP convertible promissory note was issued with <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20210501__20210531__us-gaap--DebtInstrumentAxis__custom--ASOFNoteIIMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesFundLPMember_zbewkQaZYtx8">393,417</span> common stock warrants. The common stock purchase warrants entitle the holder to purchase an aggregate of up to <span id="xdx_908_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20210531__us-gaap--DebtInstrumentAxis__custom--ASOFNoteIIMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesFundLPMember_zeVdJ7hwbubh" title="Warrants to purchase common stock">393,417</span> shares of the Company’s common stock at an exercise price of $<span id="xdx_90C_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20210531__us-gaap--DebtInstrumentAxis__custom--ASOFNoteIIMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesPartnersOneLPMember_zJOPk8YRTa1b" title="Warrants exercise price">0.45</span> per share. The common stock purchase warrants issued to ASOF are considered derivatives, but satisfied the criteria for classification as equity instruments, and were bifurcated from the host contract - convertible promissory note and recorded in equity at their relative fair values with a corresponding debt discount recorded to ASOF Note II. The principal balance outstanding at March 31, 2022 was $<span id="xdx_900_eus-gaap--DebtInstrumentFaceAmount_iI_c20220331__us-gaap--DebtInstrumentAxis__custom--ASOFNoteIIMember__dei--LegalEntityAxis__custom--ArenaSpecialOpportunitiesFundLPMember_zq4lQy9EJdd6">276,750</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The maturity dates for the above notes were extended to <span id="xdx_909_eus-gaap--DebtInstrumentMaturityDate_c20220429__20220430__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--DebtInstrumentAxis__custom--ASOFNoteIIMember_z0odcMGLWZh4" title="Debt maturity date">April 30, 2022</span> on April 14, 2022 in exchange for the Company’s promise to pay the holders $<span id="xdx_90B_eus-gaap--RepaymentsOfRelatedPartyDebt_c20220412__20220414__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--DebtInstrumentAxis__custom--ASOFNoteIIMember__srt--TitleOfIndividualAxis__custom--HoldersMember_zXHfenN8oMz9" title="Repayments of related party debt">300,000</span>. <span id="xdx_902_eus-gaap--DebtInstrumentPaymentTerms_c20220412__20220414__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--DebtInstrumentAxis__custom--ASOFNoteIIMember__srt--TitleOfIndividualAxis__custom--HoldersMember_zVNFQTFUhzn3" title="Debt instrument, payment terms">The holders agreed to allow the Company to extend the notes for two additional 30-day periods for $100,000 per extension</span>. The holders also waived certain defaults under the notes. The Company has since elected to extend the maturity date to May 31, 2022 for the promise to pay an additional $100,000.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In March 2022, the Company entered into a convertible promissory note (“BL Note”) with Blue Lake Partners, LLC (“BL”). The principal balance of the note is $<span id="xdx_908_eus-gaap--DebtInstrumentFaceAmount_iI_c20220331__us-gaap--DebtInstrumentAxis__custom--BLNoteMember__dei--LegalEntityAxis__custom--BlueLakePartnersLLCMember_zlYuKRnvJtUj">250,000</span> and it is to be utilized for working capital purposes. The note matures on <span id="xdx_904_eus-gaap--DebtInstrumentMaturityDate_dd_c20220301__20220331__us-gaap--DebtInstrumentAxis__custom--BLNoteMember__dei--LegalEntityAxis__custom--BlueLakePartnersLLCMember_zwNWNdurVZSl">March 22, 2023</span> and all principal, accrued and unpaid interest is due at maturity at a rate of <span id="xdx_90D_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20220331__us-gaap--DebtInstrumentAxis__custom--BLNoteMember__dei--LegalEntityAxis__custom--BlueLakePartnersLLCMember_zs6TKFuFnPBg">12%</span> per annum. The conversion options contained in the convertible promissory note were evaluated for derivative accounting under ASC 815, Derivatives and Hedging, and determined not to be considered a derivative and therefore has been recorded in liabilities as part of the convertible promissory note and not bifurcated. In addition, the BL Note was issued with <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20220301__20220331__us-gaap--DebtInstrumentAxis__custom--BLNoteMember__dei--LegalEntityAxis__custom--BlueLakePartnersLLCMember_zCmMIMW7Ufyg">39,062</span> common stock warrants. The common stock purchase warrants entitle the holder to purchase an aggregate of up to <span id="xdx_90A_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20220331__us-gaap--DebtInstrumentAxis__custom--BLNoteMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__dei--LegalEntityAxis__custom--BlueLakePartnersLLCMember_zftFxKEGE2Cb" title="Warrants to purchase common stock">39,062</span> shares of the Company’s common stock at an exercise price of $<span id="xdx_908_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20220331__us-gaap--DebtInstrumentAxis__custom--BLNoteMember__dei--LegalEntityAxis__custom--BlueLakePartnersLLCMember_z96g6SR719il" title="Warrants exercise price">6.40</span> per share. The common stock purchase warrants issued to BL are considered derivatives and did not satisfy the criteria for classification as equity instruments and were bifurcated from the host contract - convertible promissory note and recorded as a liability at fair value with a corresponding debt discount recorded to the BL Note with subsequent changes in fair values recognized in the consolidated statement of operations at each reporting date. Aggregate amortization of the original issue discount for the period ended March 31, 2022 and 2021 was approximately $<span id="xdx_90A_eus-gaap--AmortizationOfDebtDiscountPremium_c20220101__20220331__us-gaap--DebtInstrumentAxis__custom--BLNoteMember__dei--LegalEntityAxis__custom--BlueLakePartnersLLCMember_zNEaRzfFccI8" title="Amortization of debt discount premium">0</span> and $<span id="xdx_908_eus-gaap--AmortizationOfDebtDiscountPremium_c20210101__20210331__us-gaap--DebtInstrumentAxis__custom--BLNoteMember__dei--LegalEntityAxis__custom--BlueLakePartnersLLCMember_zYNiE9f9CCek" title="Amortization of debt discount premium">0</span>, respectively. The principal balance outstanding at March 31, 2022 was $<span id="xdx_90D_eus-gaap--DebtInstrumentPeriodicPaymentPrincipal_c20220101__20220331__us-gaap--DebtInstrumentAxis__custom--BLNoteMember__dei--LegalEntityAxis__custom--BlueLakePartnersLLCMember_zdywVY4ZwNj9" title="Principal balance outstanding">250,000</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In March 2022, the Company entered into a convertible promissory note (“MH Note”) with Mast Hill Fund, LP (“MH”). The principal balance of the note is $<span id="xdx_904_eus-gaap--DebtInstrumentFaceAmount_iI_c20220331__us-gaap--DebtInstrumentAxis__custom--MHNoteMember__dei--LegalEntityAxis__custom--MastHillFundLPMember_zHoTIhXxd4i">350,000</span> and it is to be utilized for working capital purposes. The note matures on March 22, 2023 and all principal, accrued and unpaid interest is due at maturity at a rate of <span id="xdx_905_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20220331__us-gaap--DebtInstrumentAxis__custom--MHNoteMember__dei--LegalEntityAxis__custom--MastHillFundLPMember_zgOOfXZHLav5">12%</span> per annum. The conversion options contained in the convertible promissory note were evaluated for derivative accounting under ASC 815, Derivatives and Hedging, and determined not to be considered a derivative and therefore has been recorded in liabilities as part of the convertible promissory note and not bifurcated. In addition, the BL Note was issued with <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20220301__20220331__us-gaap--DebtInstrumentAxis__custom--MHNoteMember__dei--LegalEntityAxis__custom--MastHillFundLPMember_zYoQ1Ljmqhej">39,062</span> common stock warrants. The common stock purchase warrants entitle the holder to purchase an aggregate of up to <span id="xdx_90F_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20220331__us-gaap--DebtInstrumentAxis__custom--MHNoteMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__dei--LegalEntityAxis__custom--MastHillFundLPMember_zaOO0PxZ0ubj" title="Warrants to purchase common stock">39,062</span> shares of the Company’s common stock at an exercise price of $<span id="xdx_90D_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20220331__us-gaap--DebtInstrumentAxis__custom--MHNoteMember__dei--LegalEntityAxis__custom--MastHillFundLPMember_zbCkVrBOeDzb" title="Warrants exercise price">6.40</span> per share. The common stock purchase warrants issued to BL are considered derivatives and did not satisfy the criteria for classification as equity instruments and were bifurcated from the host contract - convertible promissory note and recorded as a liability at fair value with a corresponding debt discount recorded to the BL Note with subsequent changes in fair values recognized in the consolidated statement of operations at each reporting date. Aggregate amortization of the original issue discount for the period ended March 31, 2022 and 2021 was approximately $<span id="xdx_909_eus-gaap--AmortizationOfDebtDiscountPremium_c20220101__20220331__us-gaap--DebtInstrumentAxis__custom--MHNoteMember__dei--LegalEntityAxis__custom--MastHillFundLPMember_zOyhcKp8f2W3" title="Amortization of debt discount premium">0</span> and $<span id="xdx_903_eus-gaap--AmortizationOfDebtDiscountPremium_c20210101__20210331__us-gaap--DebtInstrumentAxis__custom--MHNoteMember__dei--LegalEntityAxis__custom--MastHillFundLPMember_z9U4hsjT6MF3" title="Amortization of debt discount premium">0</span>, respectively. The principal balance outstanding at March 31, 2022 was $<span id="xdx_90D_eus-gaap--DebtInstrumentFaceAmount_iI_c20220331__us-gaap--DebtInstrumentAxis__custom--MHNoteMember__dei--LegalEntityAxis__custom--MastHillFundLPMember_zkGaArAagp">350,000</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In February 2022, the Company entered into a convertible promissory note (“Tysadco Note”) with Tysadco Partners, LLC (“Tysadco”). The principal balance of the note is $<span id="xdx_90C_eus-gaap--DebtInstrumentFaceAmount_iI_c20220228__us-gaap--DebtInstrumentAxis__custom--TysadcoNoteMember__dei--LegalEntityAxis__custom--TysadcoPartnersLLCMember_zuOvhi5bULD9">450,000</span> and it is to be utilized for working capital purposes. The note matures on <span id="xdx_90A_eus-gaap--DebtInstrumentMaturityDate_dd_c20220201__20220228__us-gaap--DebtInstrumentAxis__custom--TysadcoNoteMember__dei--LegalEntityAxis__custom--TysadcoPartnersLLCMember_z6sB1TAJ2vSc">July 25, 2022</span> and all principal, accrued and unpaid interest is due at maturity at a rate of <span id="xdx_907_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20220228__us-gaap--DebtInstrumentAxis__custom--TysadcoNoteMember__dei--LegalEntityAxis__custom--TysadcoPartnersLLCMember_zOSO2GqhsSD1">12%</span> per annum. The conversion options contained in the convertible promissory note were evaluated for derivative accounting under ASC 815, Derivatives and Hedging, and determined not to be considered a derivative and therefore has been recorded in liabilities as part of the convertible promissory note and not bifurcated. The principal balance outstanding at March 31, 2022 was $<span id="xdx_906_eus-gaap--DebtInstrumentFaceAmount_iI_c20220331__us-gaap--DebtInstrumentAxis__custom--TysadcoNoteMember__dei--LegalEntityAxis__custom--TysadcoPartnersLLCMember_zjrZQ0q3DAt">350,000</span> and the remaining $<span id="xdx_900_eus-gaap--NotesPayable_iI_c20220430__us-gaap--DebtInstrumentAxis__custom--TysadcoNoteMember__dei--LegalEntityAxis__custom--TysadcoPartnersLLCMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zOKOwXTREKP8">100,000</span> of proceeds was received subsequently in April 2022.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>TWS Note</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On August 12, 2021, pursuant to an Equipment Acquisition Agreement, the Company entered into a twelve-month promissory note of $<span id="xdx_90A_eus-gaap--DebtInstrumentCarryingAmount_iI_c20210812__us-gaap--TypeOfArrangementAxis__custom--EquipmentAcquisitionAgreementMember_zQND5jAPV744" title="Total notes and loans payable">1,250,000</span> with payments of $<span id="xdx_907_eus-gaap--DebtInstrumentPeriodicPayment_c20210811__20210812__us-gaap--TypeOfArrangementAxis__custom--EquipmentAcquisitionAgreementMember_z6XbhUEoP7E3" title="Debt monthly payments due">100,000</span> per month and interest at <span id="xdx_909_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20210812__us-gaap--TypeOfArrangementAxis__custom--EquipmentAcquisitionAgreementMember_z4mA3akeUaTf" title="Debt instrument, interest rate">6%</span> (See Note 5). As of March 31, 2022, the total amount outstanding was $<span id="xdx_90B_eus-gaap--DebtInstrumentFaceAmount_iI_c20220331__us-gaap--TypeOfArrangementAxis__custom--EquipmentAcquisitionAgreementMember_zKs6ALcQkOyb" title="Debt outstanding">1,050,000</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Other Loans</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On November 18, 2021, the Company entered into a $<span id="xdx_90F_eus-gaap--UnsecuredDebt_iI_c20211118__us-gaap--TypeOfArrangementAxis__custom--UnsecuredPromissoryNoteAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--LenderMember_zIarZh5qhiJ2" title="Unsecured promissory note">100,000</span> unsecured promissory note agreement with a lender. The promissory note accrues interest at a rate of <span id="xdx_902_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20211118__us-gaap--TypeOfArrangementAxis__custom--UnsecuredPromissoryNoteAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--LenderMember_zyh5ttOyHgef" title="Interest rate">10%</span> per annum and is due within twelve months or due on demand subsequently to any major funding received by the Company in excess of $<span id="xdx_907_eus-gaap--ProceedsFromIssuanceOfUnsecuredDebt_c20211117__20211118__us-gaap--TypeOfArrangementAxis__custom--UnsecuredPromissoryNoteAgreementMember_zxzv0o00xe4g" title="Proceeds received from debt">3,000,000</span>. As of March 31, 2022 the total amount outstanding was $<span id="xdx_909_eus-gaap--DebtInstrumentFaceAmount_iI_c20220331__us-gaap--TypeOfArrangementAxis__custom--UnsecuredPromissoryNoteAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--LenderMember_zN6qxiRiiPad" title="Debt instrument, face amount">100,000</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On February 2, 2022, the Company entered into a Future Receivable Sale and Purchase Agreement with a Purchaser. Pursuant to the terms of the agreement, the Company sold an aggregate of $<span id="xdx_90C_ecustom--FutureReceivablesAmount_iI_c20220202__us-gaap--TypeOfArrangementAxis__custom--FutureReceivableSaleAndPurchaseAgreementMember_zES27WVZmEC4" title="Aggregate future receivables">136,000</span> of future receivables for a purchase amount of $<span id="xdx_903_eus-gaap--ProceedsFromSaleAndCollectionOfReceivables_c20220130__20220202__us-gaap--TypeOfArrangementAxis__custom--FutureReceivableSaleAndPurchaseAgreementMember_zkJWNFunQG55" title="Proceeds from collection receivables">100,000</span>. The aggregate principal amount is payable in weekly installments totaling <span id="xdx_90D_ecustom--DebtMonthlyPayments_c20220201__20220202__us-gaap--TypeOfArrangementAxis__custom--FutureReceivableSaleAndPurchaseAgreementMember_zK47QraxPd9c" title="Aggregate principal amount">2,833</span> until such time the obligation is fully satisfied. As of March 31, 2022 the total amount outstanding was $<span id="xdx_900_eus-gaap--DebtInstrumentFaceAmount_iI_c20220331__us-gaap--TypeOfArrangementAxis__custom--FutureReceivableSaleAndPurchaseAgreementMember_zLLU8oISVeuf" title="Debt instrument, face amount">116,167</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On February 11, 2022, the Company entered into a $<span id="xdx_905_eus-gaap--UnsecuredDebt_iI_c20220211__us-gaap--RelatedPartyTransactionAxis__custom--LenderMember__us-gaap--TypeOfArrangementAxis__custom--UnsecuredPromissoryNoteAgreementMember_zB2plsx72aZ1">150,000</span> unsecured promissory note agreement with a lender. The promissory note accrues interest at a rate of <span id="xdx_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20220211__us-gaap--RelatedPartyTransactionAxis__custom--LenderMember__us-gaap--TypeOfArrangementAxis__custom--UnsecuredPromissoryNoteAgreementMember_zyDpDF0mDGG5">16%</span> per annum and is due within six months or due on demand subsequently to any major funding received by the Company in excess of $<span id="xdx_905_eus-gaap--ProceedsFromIssuanceOfUnsecuredDebt_c20220208__20220211__us-gaap--RelatedPartyTransactionAxis__custom--LenderMember__us-gaap--TypeOfArrangementAxis__custom--UnsecuredPromissoryNoteAgreementMember_zh1jpk1HfHk5">2,000,000</span>. As of March 31, 2022 the total amount outstanding was $<span id="xdx_906_eus-gaap--DebtInstrumentFaceAmount_iI_c20220331__us-gaap--RelatedPartyTransactionAxis__custom--LenderMember__us-gaap--TypeOfArrangementAxis__custom--UnsecuredPromissoryNoteAgreementMember_zWx2apqggjmf" title="Debt instrument, face amount">150,000</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On March 3, 2022, the Company entered into a Receivable Purchase and Sale Agreement with a Buyer. Pursuant to the terms of the agreement, the Company sold an aggregate of $<span id="xdx_903_ecustom--FutureReceivablesAmount_iI_c20220303__us-gaap--TypeOfArrangementAxis__custom--ReceivablePurchaseAndSaleAgreementMember_zIlFXynWYiLd">350,00</span> of future receivables for a purchase amount of $<span id="xdx_90B_eus-gaap--ProceedsFromSaleAndCollectionOfReceivables_c20220301__20220303__us-gaap--TypeOfArrangementAxis__custom--FutureReceivableSaleAndPurchaseAgreementMember_zM7J5TOVZmJ2">250,000</span>. The aggregate principal amount is payable in daily installments totaling 2,917 until such time the obligation is fully satisfied. As of March 31, 2022 the total amount outstanding was $<span id="xdx_908_eus-gaap--DebtInstrumentFaceAmount_iI_c20220303__us-gaap--TypeOfArrangementAxis__custom--FutureReceivableSaleAndPurchaseAgreementMember_zMtEQhC1rPrg" title="Debt instrument, face amount">182,083</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
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<us-gaap:DebtInstrumentCarryingAmount contextRef="AsOf2020-12-31_custom_ASOPNoteIMember_custom_ArenaSpecialOpportunitiesPartnersOneLPMember" decimals="0" unitRef="USD"> 2675239 </us-gaap:DebtInstrumentCarryingAmount>
<us-gaap:DebtInstrumentMaturityDate contextRef="From2020-12-012020-12-31_custom_ASOPNoteIMember_custom_ArenaSpecialOpportunitiesPartnersOneLPMember"> 2022-01-31 </us-gaap:DebtInstrumentMaturityDate>
<us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="AsOf2020-12-31_custom_ASOPNoteIMember_custom_ArenaSpecialOpportunitiesPartnersOneLPMember" decimals="INF" unitRef="Pure"> 0.12 </us-gaap:DebtInstrumentInterestRateStatedPercentage>
<us-gaap:StockIssuedDuringPeriodSharesNewIssues contextRef="From2020-01-012020-12-31_custom_ASOPNoteIMember_custom_ArenaSpecialOpportunitiesPartnersOneLPMember" decimals="INF" unitRef="Shares"> 3426280 </us-gaap:StockIssuedDuringPeriodSharesNewIssues>
<us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights contextRef="AsOf2020-12-31_custom_ASOPNoteIMember_custom_ArenaSpecialOpportunitiesPartnersOneLPMember_us-gaap_WarrantMember" decimals="INF" unitRef="Shares"> 3426280 </us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights>
<us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="AsOf2020-12-31_custom_ASOPNoteIMember_custom_ArenaSpecialOpportunitiesPartnersOneLPMember" decimals="INF" unitRef="USDPShares"> 0.45 </us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
<us-gaap:DebtInstrumentFaceAmount contextRef="AsOf2022-03-31_custom_ASOPNoteIMember_custom_ArenaSpecialOpportunitiesPartnersOneLPMember" decimals="0" unitRef="USD"> 2400997 </us-gaap:DebtInstrumentFaceAmount>
<us-gaap:DebtInstrumentFaceAmount contextRef="AsOf2020-12-31_custom_ASOFNoteIMember_custom_ArenaSpecialOpportunitiesFundLPMember" decimals="0" unitRef="USD"> 102539 </us-gaap:DebtInstrumentFaceAmount>
<us-gaap:DebtInstrumentMaturityDate contextRef="From2020-12-012020-12-31_custom_ASOFNoteIMember_custom_ArenaSpecialOpportunitiesFundLPMember"> 2022-01-31 </us-gaap:DebtInstrumentMaturityDate>
<us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="AsOf2020-12-31_custom_ASOFNoteIMember_custom_ArenaSpecialOpportunitiesFundLPMember" decimals="INF" unitRef="Pure"> 0.12 </us-gaap:DebtInstrumentInterestRateStatedPercentage>
<us-gaap:StockIssuedDuringPeriodSharesNewIssues contextRef="From2020-01-012020-12-31_custom_ASOFNoteIMember_custom_ArenaSpecialOpportunitiesFundLPMember" decimals="INF" unitRef="Shares"> 131325 </us-gaap:StockIssuedDuringPeriodSharesNewIssues>
<us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights contextRef="AsOf2020-12-31_custom_ASOFNoteIMember_us-gaap_CommonStockMember_custom_ArenaSpecialOpportunitiesFundLPMember" decimals="INF" unitRef="Shares"> 131325 </us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights>
<us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="AsOf2020-12-31_custom_ASOFNoteIMember_custom_ArenaSpecialOpportunitiesFundLPMember" decimals="INF" unitRef="USDPShares"> 0.45 </us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
<us-gaap:DebtInstrumentFaceAmount contextRef="AsOf2022-03-31_custom_ASOFNoteIMember_custom_ArenaSpecialOpportunitiesFundLPMember" decimals="0" unitRef="USD"> 87773 </us-gaap:DebtInstrumentFaceAmount>
<us-gaap:DebtInstrumentFaceAmount contextRef="AsOf2021-05-31_custom_ASOPNoteIIMember_custom_ArenaSpecialOpportunitiesPartnersOneLPMember" decimals="0" unitRef="USD"> 1193135 </us-gaap:DebtInstrumentFaceAmount>
<us-gaap:DebtInstrumentMaturityDate contextRef="From2021-05-012021-05-31_custom_ASOPNoteIIMember_custom_ArenaSpecialOpportunitiesPartnersOneLPMember"> 2022-01-31 </us-gaap:DebtInstrumentMaturityDate>
<us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="AsOf2021-05-31_custom_ASOPNoteIIMember_custom_ArenaSpecialOpportunitiesPartnersOneLPMember" decimals="INF" unitRef="Pure"> 0.12 </us-gaap:DebtInstrumentInterestRateStatedPercentage>
<us-gaap:StockIssuedDuringPeriodSharesNewIssues contextRef="From2021-05-012021-05-31_custom_ASOPNoteIIMember_custom_ArenaSpecialOpportunitiesPartnersOneLPMember" decimals="INF" unitRef="Shares"> 1529670 </us-gaap:StockIssuedDuringPeriodSharesNewIssues>
<us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights contextRef="AsOf2021-05-31_custom_ASOPNoteIIMember_us-gaap_WarrantMember_custom_ArenaSpecialOpportunitiesPartnersOneLPMember" decimals="INF" unitRef="Shares"> 1529670 </us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights>
<us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="AsOf2021-05-31_custom_ASOPNoteIIMember_custom_ArenaSpecialOpportunitiesPartnersOneLPMember" decimals="INF" unitRef="USDPShares"> 0.45 </us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
<us-gaap:DebtInstrumentPeriodicPaymentPrincipal contextRef="From2022-01-012022-03-31_custom_ASOPNoteIIMember_custom_ArenaSpecialOpportunitiesPartnersOneLPMember" decimals="0" unitRef="USD"> 1073250 </us-gaap:DebtInstrumentPeriodicPaymentPrincipal>
<us-gaap:DebtInstrumentFaceAmount contextRef="AsOf2021-05-31_custom_ASOFNoteIIMember_custom_ArenaSpecialOpportunitiesFundLPMember" decimals="0" unitRef="USD"> 306865 </us-gaap:DebtInstrumentFaceAmount>
<us-gaap:DebtInstrumentMaturityDate contextRef="From2021-05-012021-05-31_custom_ASOFNoteIIMember_custom_ArenaSpecialOpportunitiesPartnersOneLPMember"> 2022-01-31 </us-gaap:DebtInstrumentMaturityDate>
<us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="AsOf2021-05-31_custom_ASOFNoteIIMember_custom_ArenaSpecialOpportunitiesFundLPMember" decimals="INF" unitRef="Pure"> 0.12 </us-gaap:DebtInstrumentInterestRateStatedPercentage>
<us-gaap:StockIssuedDuringPeriodSharesNewIssues contextRef="From2021-05-012021-05-31_custom_ASOFNoteIIMember_custom_ArenaSpecialOpportunitiesFundLPMember" decimals="INF" unitRef="Shares"> 393417 </us-gaap:StockIssuedDuringPeriodSharesNewIssues>
<us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights contextRef="AsOf2021-05-31_custom_ASOFNoteIIMember_us-gaap_WarrantMember_custom_ArenaSpecialOpportunitiesFundLPMember" decimals="INF" unitRef="Shares"> 393417 </us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights>
<us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="AsOf2021-05-31_custom_ASOFNoteIIMember_custom_ArenaSpecialOpportunitiesPartnersOneLPMember" decimals="INF" unitRef="USDPShares"> 0.45 </us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
<us-gaap:DebtInstrumentFaceAmount contextRef="AsOf2022-03-31_custom_ASOFNoteIIMember_custom_ArenaSpecialOpportunitiesFundLPMember" decimals="0" unitRef="USD"> 276750 </us-gaap:DebtInstrumentFaceAmount>
<us-gaap:DebtInstrumentMaturityDate contextRef="From2022-04-292022-04-30_us-gaap_SubsequentEventMember_custom_ASOFNoteIIMember"> 2022-04-30 </us-gaap:DebtInstrumentMaturityDate>
<us-gaap:RepaymentsOfRelatedPartyDebt contextRef="From2022-04-122022-04-14_us-gaap_SubsequentEventMember_custom_ASOFNoteIIMember_custom_HoldersMember" decimals="0" unitRef="USD"> 300000 </us-gaap:RepaymentsOfRelatedPartyDebt>
<us-gaap:DebtInstrumentPaymentTerms contextRef="From2022-04-122022-04-14_us-gaap_SubsequentEventMember_custom_ASOFNoteIIMember_custom_HoldersMember"> The holders agreed to allow the Company to extend the notes for two additional 30-day periods for $100,000 per extension </us-gaap:DebtInstrumentPaymentTerms>
<us-gaap:DebtInstrumentFaceAmount contextRef="AsOf2022-03-31_custom_BLNoteMember_custom_BlueLakePartnersLLCMember" decimals="0" unitRef="USD"> 250000 </us-gaap:DebtInstrumentFaceAmount>
<us-gaap:DebtInstrumentMaturityDate contextRef="From2022-03-012022-03-31_custom_BLNoteMember_custom_BlueLakePartnersLLCMember"> 2023-03-22 </us-gaap:DebtInstrumentMaturityDate>
<us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="AsOf2022-03-31_custom_BLNoteMember_custom_BlueLakePartnersLLCMember" decimals="INF" unitRef="Pure"> 0.12 </us-gaap:DebtInstrumentInterestRateStatedPercentage>
<us-gaap:StockIssuedDuringPeriodSharesNewIssues contextRef="From2022-03-012022-03-31_custom_BLNoteMember_custom_BlueLakePartnersLLCMember" decimals="INF" unitRef="Shares"> 39062 </us-gaap:StockIssuedDuringPeriodSharesNewIssues>
<us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights contextRef="AsOf2022-03-31_custom_BLNoteMember_us-gaap_WarrantMember_custom_BlueLakePartnersLLCMember" decimals="INF" unitRef="Shares"> 39062 </us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights>
<us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="AsOf2022-03-31_custom_BLNoteMember_custom_BlueLakePartnersLLCMember" decimals="INF" unitRef="USDPShares"> 6.40 </us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
<us-gaap:AmortizationOfDebtDiscountPremium contextRef="From2022-01-012022-03-31_custom_BLNoteMember_custom_BlueLakePartnersLLCMember" decimals="0" unitRef="USD"> 0 </us-gaap:AmortizationOfDebtDiscountPremium>
<us-gaap:AmortizationOfDebtDiscountPremium contextRef="From2021-01-012021-03-31_custom_BLNoteMember_custom_BlueLakePartnersLLCMember" decimals="0" unitRef="USD"> 0 </us-gaap:AmortizationOfDebtDiscountPremium>
<us-gaap:DebtInstrumentPeriodicPaymentPrincipal contextRef="From2022-01-012022-03-31_custom_BLNoteMember_custom_BlueLakePartnersLLCMember" decimals="0" unitRef="USD"> 250000 </us-gaap:DebtInstrumentPeriodicPaymentPrincipal>
<us-gaap:DebtInstrumentFaceAmount contextRef="AsOf2022-03-31_custom_MHNoteMember_custom_MastHillFundLPMember" decimals="0" unitRef="USD"> 350000 </us-gaap:DebtInstrumentFaceAmount>
<us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="AsOf2022-03-31_custom_MHNoteMember_custom_MastHillFundLPMember" decimals="INF" unitRef="Pure"> 0.12 </us-gaap:DebtInstrumentInterestRateStatedPercentage>
<us-gaap:StockIssuedDuringPeriodSharesNewIssues contextRef="From2022-03-012022-03-31_custom_MHNoteMember_custom_MastHillFundLPMember" decimals="INF" unitRef="Shares"> 39062 </us-gaap:StockIssuedDuringPeriodSharesNewIssues>
<us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights contextRef="AsOf2022-03-31_custom_MHNoteMember_us-gaap_WarrantMember_custom_MastHillFundLPMember" decimals="INF" unitRef="Shares"> 39062 </us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights>
<us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="AsOf2022-03-31_custom_MHNoteMember_custom_MastHillFundLPMember" decimals="INF" unitRef="USDPShares"> 6.40 </us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
<us-gaap:AmortizationOfDebtDiscountPremium contextRef="From2022-01-012022-03-31_custom_MHNoteMember_custom_MastHillFundLPMember" decimals="0" unitRef="USD"> 0 </us-gaap:AmortizationOfDebtDiscountPremium>
<us-gaap:AmortizationOfDebtDiscountPremium contextRef="From2021-01-012021-03-31_custom_MHNoteMember_custom_MastHillFundLPMember" decimals="0" unitRef="USD"> 0 </us-gaap:AmortizationOfDebtDiscountPremium>
<us-gaap:DebtInstrumentFaceAmount contextRef="AsOf2022-03-31_custom_MHNoteMember_custom_MastHillFundLPMember" decimals="0" unitRef="USD"> 350000 </us-gaap:DebtInstrumentFaceAmount>
<us-gaap:DebtInstrumentFaceAmount contextRef="AsOf2022-02-28_custom_TysadcoNoteMember_custom_TysadcoPartnersLLCMember" decimals="0" unitRef="USD"> 450000 </us-gaap:DebtInstrumentFaceAmount>
<us-gaap:DebtInstrumentMaturityDate contextRef="From2022-02-012022-02-28_custom_TysadcoNoteMember_custom_TysadcoPartnersLLCMember"> 2022-07-25 </us-gaap:DebtInstrumentMaturityDate>
<us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="AsOf2022-02-28_custom_TysadcoNoteMember_custom_TysadcoPartnersLLCMember" decimals="INF" unitRef="Pure"> 0.12 </us-gaap:DebtInstrumentInterestRateStatedPercentage>
<us-gaap:DebtInstrumentFaceAmount contextRef="AsOf2022-03-31_custom_TysadcoNoteMember_custom_TysadcoPartnersLLCMember" decimals="0" unitRef="USD"> 350000 </us-gaap:DebtInstrumentFaceAmount>
<us-gaap:NotesPayable contextRef="AsOf2022-04-30_custom_TysadcoNoteMember_custom_TysadcoPartnersLLCMember_us-gaap_SubsequentEventMember" decimals="0" unitRef="USD"> 100000 </us-gaap:NotesPayable>
<us-gaap:DebtInstrumentCarryingAmount contextRef="AsOf2021-08-12_custom_EquipmentAcquisitionAgreementMember" decimals="0" unitRef="USD"> 1250000 </us-gaap:DebtInstrumentCarryingAmount>
<us-gaap:DebtInstrumentPeriodicPayment contextRef="From2021-08-112021-08-12_custom_EquipmentAcquisitionAgreementMember" decimals="0" unitRef="USD"> 100000 </us-gaap:DebtInstrumentPeriodicPayment>
<us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="AsOf2021-08-12_custom_EquipmentAcquisitionAgreementMember" decimals="INF" unitRef="Pure"> 0.06 </us-gaap:DebtInstrumentInterestRateStatedPercentage>
<us-gaap:DebtInstrumentFaceAmount contextRef="AsOf2022-03-31_custom_EquipmentAcquisitionAgreementMember" decimals="0" unitRef="USD"> 1050000 </us-gaap:DebtInstrumentFaceAmount>
<us-gaap:UnsecuredDebt contextRef="AsOf2021-11-18_custom_UnsecuredPromissoryNoteAgreementMember_custom_LenderMember" decimals="0" unitRef="USD"> 100000 </us-gaap:UnsecuredDebt>
<us-gaap:DebtInstrumentInterestRateEffectivePercentage contextRef="AsOf2021-11-18_custom_UnsecuredPromissoryNoteAgreementMember_custom_LenderMember" decimals="INF" unitRef="Pure"> 0.10 </us-gaap:DebtInstrumentInterestRateEffectivePercentage>
<us-gaap:ProceedsFromIssuanceOfUnsecuredDebt contextRef="From2021-11-172021-11-18_custom_UnsecuredPromissoryNoteAgreementMember" decimals="0" unitRef="USD"> 3000000 </us-gaap:ProceedsFromIssuanceOfUnsecuredDebt>
<us-gaap:DebtInstrumentFaceAmount contextRef="AsOf2022-03-31_custom_UnsecuredPromissoryNoteAgreementMember_custom_LenderMember" decimals="0" unitRef="USD"> 100000 </us-gaap:DebtInstrumentFaceAmount>
<CANB:FutureReceivablesAmount contextRef="AsOf2022-02-02_custom_FutureReceivableSaleAndPurchaseAgreementMember" decimals="0" unitRef="USD"> 136000 </CANB:FutureReceivablesAmount>
<us-gaap:ProceedsFromSaleAndCollectionOfReceivables contextRef="From2022-01-302022-02-02_custom_FutureReceivableSaleAndPurchaseAgreementMember" decimals="0" unitRef="USD"> 100000 </us-gaap:ProceedsFromSaleAndCollectionOfReceivables>
<CANB:DebtMonthlyPayments contextRef="From2022-02-012022-02-02_custom_FutureReceivableSaleAndPurchaseAgreementMember" decimals="INF" unitRef="Shares"> 2833 </CANB:DebtMonthlyPayments>
<us-gaap:DebtInstrumentFaceAmount contextRef="AsOf2022-03-31_custom_FutureReceivableSaleAndPurchaseAgreementMember" decimals="0" unitRef="USD"> 116167 </us-gaap:DebtInstrumentFaceAmount>
<us-gaap:UnsecuredDebt contextRef="AsOf2022-02-11_custom_LenderMember_custom_UnsecuredPromissoryNoteAgreementMember" decimals="0" unitRef="USD"> 150000 </us-gaap:UnsecuredDebt>
<us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="AsOf2022-02-11_custom_LenderMember_custom_UnsecuredPromissoryNoteAgreementMember" decimals="INF" unitRef="Pure"> 0.16 </us-gaap:DebtInstrumentInterestRateStatedPercentage>
<us-gaap:ProceedsFromIssuanceOfUnsecuredDebt contextRef="From2022-02-082022-02-11_custom_LenderMember_custom_UnsecuredPromissoryNoteAgreementMember" decimals="0" unitRef="USD"> 2000000 </us-gaap:ProceedsFromIssuanceOfUnsecuredDebt>
<us-gaap:DebtInstrumentFaceAmount contextRef="AsOf2022-03-31_custom_LenderMember_custom_UnsecuredPromissoryNoteAgreementMember" decimals="0" unitRef="USD"> 150000 </us-gaap:DebtInstrumentFaceAmount>
<CANB:FutureReceivablesAmount contextRef="AsOf2022-03-03_custom_ReceivablePurchaseAndSaleAgreementMember" decimals="0" unitRef="USD"> 350.00 </CANB:FutureReceivablesAmount>
<us-gaap:ProceedsFromSaleAndCollectionOfReceivables contextRef="From2022-03-012022-03-03_custom_FutureReceivableSaleAndPurchaseAgreementMember" decimals="0" unitRef="USD"> 250000 </us-gaap:ProceedsFromSaleAndCollectionOfReceivables>
<us-gaap:DebtInstrumentFaceAmount contextRef="AsOf2022-03-03_custom_FutureReceivableSaleAndPurchaseAgreementMember" decimals="0" unitRef="USD"> 182083 </us-gaap:DebtInstrumentFaceAmount>
<us-gaap:StockholdersEquityNoteDisclosureTextBlock contextRef="From2022-01-01to2022-03-31">
<p id="xdx_805_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_zyMHILbaRhd9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note 10 – <span id="xdx_824_z5OqO01wcyqj">Stockholders’ Equity</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Preferred Stock</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_907_eus-gaap--PreferredStockVotingRights_c20220101__20220331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z2krImFaMpNb" title="Preferred stock, voting rights">Each share of Series A Preferred Stock is convertible into 218 shares of CANB common stock and is entitled to <span id="xdx_90B_eus-gaap--ConvertiblePreferredStockSharesIssuedUponConversion_iI_c20220331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zkZ1qSgTI8rd" title="Number of convertible shares">4,444</span> votes</span>. All Preferred Shares shall rank senior to all shares of Common Stock of the Company with respect to liquidation preferences and shall rank <i>pari passu</i> to all current and future series of preferred stock, unless otherwise stated in the certificate of designation for such preferred stock. In the event of a Liquidation Event, whether voluntary or involuntary, each holder may elect (i) to receive, in preference to the holders of Common Stock, a one-time liquidation preference on a per-share amount equal to the per-share value of preferred shares on the issuance date, as recorded in the Company’s financial records, or (ii) to participate <i>pari passu</i> with the Common Stock on an as-converted basis. Subject to any adjustments, the Series A holders shall be entitled to receive such dividends paid and distributions made to the holders of shares of Common Stock on an as converted basis. During the three months ended March 31, 2022, the Company converted <span id="xdx_903_eus-gaap--ConversionOfStockSharesConverted1_c20220101__20220331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zayREj7QUlOd" title="Conversion of stock">15</span> shares of Series A preferred stock to <span id="xdx_90A_eus-gaap--ConversionOfStockSharesConverted1_c20220101__20220331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zl7FytGuE6y4" title="Conversion of stock">33,345</span> shares of common stock.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Can B̅ Corp. and Subsidiaries</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to Consolidated Financial Statements</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>March 31, 2022</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_908_eus-gaap--PreferredStockDividendPreferenceOrRestrictions_c20220101__20220331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zlxFshdT1jh9" title="Dividend, description">Each share of Series B Preferred Stock has the first preference to dividends, distributions and payments upon liquidation, dissolution and winding-up of the Company, and is entitled to an accrued cumulative but not compounding dividend at the rate of 5% per annum whether or not declared. After six months of the issuance date, such share and any accrued but unpaid dividends can be converted into common stock at the conversion price which is the lower of (i) $0.0101; or (ii) the lower of the dollar volume weighted average price of CANB common stock on the trading day prior to the conversion day or the dollar volume weighted average price of CANB common stock on the conversion day</span>. <span id="xdx_90D_eus-gaap--PreferredStockVotingRights_c20220101__20220331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zMhiVCeVHbb1" title="Preferred stock, voting rights">The shares of Series B Preferred Stock have no voting rights</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Each share of Series C Preferred Stock has preference to payment of dividends, if and when declared by the Company, compared to shares of our common stock. Each Preferred Series C share is convertible into <span id="xdx_901_eus-gaap--ConvertiblePreferredStockSharesIssuedUponConversion_iI_pid_c20220331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_z8J0IGPQdDYj" title="Number of convertible shares">25,000</span> shares of common stock. The shares of Series C Preferred Stock have voting rights as if fully converted.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_902_eus-gaap--PreferredStockVotingRights_c20220101__20220331__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zRfAyHCFlle5" title="Preferred stock, voting rights">Each share of Series D Preferred Stock has 10,000 shares of voting rights only pari passu to common shares voting with no conversion rights and no equity participation</span>. The Company can redeem Series D Preferred Stock at any time for par value.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On February 8, 2021, the Company’s Board of Directors approved the designation of the Series D Preferred Shares and the number of shares constituting such series, and the rights, powers, preferences, privileges and restrictions relating to such series. On March 27, 2021, the Company filed an amendment to its articles of incorporation to authorize <span id="xdx_90D_eus-gaap--PreferredStockSharesAuthorized_iI_c20210327__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_ziYPlSVcqxfg" title="Preferred stock shares authorized">4,000</span> shares of a new Series D Preferred Stock with a par value of $<span id="xdx_901_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20210327__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_znLlZomOezx1" title="Preferred stock, par or stated value per share">0.001</span> each. All Series D Preferred Shares shall rank senior to all shares of Common Stock of the Company with respect to liquidation preferences and shall rank <i>pari passu</i> to all current and future series of preferred stock, unless otherwise stated in the certificate of designation for such preferred stock. <span id="xdx_909_eus-gaap--PreferredStockVotingRights_c20210207__20210208__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zNDoPq6oHbsa" title="Preferred stock, voting rights">Each Series D Preferred Share shall have voting rights equal to 667 shares of Common Stock, adjustable at any recapitalization of the Company’s stock. In the event of a liquidation event, whether voluntary or involuntary, each holder shall have a liquidation preference on a per-share amount equal to the par value of such holder’s Series D Preferred Shares. The holders shall not be entitled to receive distributions made or dividends paid to the Company’s other stockholders. Except as otherwise required by law, for as long as any Series D Preferred Shares remain outstanding, the Company shall have the option to redeem any outstanding share of Series D Preferred Shares at any time for a purchase price of par value per share of Series D Preferred Shares (“Price per Share”)</span>. Should the Company desire to purchase Series D Preferred Shares, the Company shall provide the Holder with written notice and a check or cash in an amount equal to the number of shares of Series D Preferred Shares being purchased multiplied by the Price per Share. The shares of Series D Preferred Shares so purchased shall be deemed automatically cancelled and the Holder shall return the certificates for such share to the Corporation. On or around March 27, 2021, the Company issued Mr. Alfonsi, Mr. Ferro, and Mr. Teeple Series D Preferred Stock in the amount of <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20210326__20210327__srt--TitleOfIndividualAxis__custom--StanleyLTeepleMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zmRk2H2VxVhb" title="Stock issued during the period"><span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20210326__20210327__srt--TitleOfIndividualAxis__custom--MarcoAlfonsiMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zwdattKsKG4d" title="Stock issued during the period"><span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20210326__20210327__srt--TitleOfIndividualAxis__custom--PasqualeFerroMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zw4UYpnkpXOi" title="Stock issued during the period">600</span></span></span> shares each and to COO Philip Scala in the amount of <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20210326__20210327__srt--TitleOfIndividualAxis__custom--PhilipScalaMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zfFuGKXgtxj5" title="Stock issued during the period">150</span> shares, <span id="xdx_90E_eus-gaap--PreferredStockVotingRights_c20210326__20210327__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zb38ERud33Rh" title="Preferred stock, voting rights">collectively representing 1,300,000 voting shares</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Common Stock</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For the three months ended March 31, 2022, the Company issued an aggregate of <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20220101__20220331__us-gaap--StatementEquityComponentsAxis__custom--OfferingMember_zGdBEie7Ww" title="Stock issued during the period">51,282</span> shares of Common Stock under its Offering Statement on Form 1-A (File No. 024-11233) (the “Regulation A Offering”).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In addition, for the three months ended March 31, 2022, the Company issued an aggregate of <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_pid_c20220101__20220331__us-gaap--StatementEquityComponentsAxis__custom--CommonStockOneMember_zX9UmoYBMY14" title="Common stock issued for asset acquisitions">190,505</span>, <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodValuePurchaseOfAssets_pid_c20220101__20220331__us-gaap--StatementEquityComponentsAxis__custom--CommonStockOneMember_z6uF391QVkNl" title="Common stock issued for property and equipment">13,704</span>, <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_pid_c20220101__20220331__us-gaap--StatementEquityComponentsAxis__custom--CommonStockOneMember_zdUxFCHqlTea" title="Common shares issued for services rendered">130,825</span>, and <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesOther_pid_c20220101__20220331__us-gaap--StatementEquityComponentsAxis__custom--CommonStockOneMember_zZJN4XuT2T7b" title="Common shares issued for interest repayments">10,150</span> of Common Stock for asset acquisitions, property and equipment, services rendered, and in lieu of interest repayments, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Can B̅ Corp. and Subsidiaries</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to Consolidated Financial Statements</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>March 31, 2022</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p>
</us-gaap:StockholdersEquityNoteDisclosureTextBlock>
<us-gaap:PreferredStockVotingRights contextRef="From2022-01-012022-03-31_us-gaap_SeriesAPreferredStockMember"> Each share of Series A Preferred Stock is convertible into 218 shares of CANB common stock and is entitled to 4,444 votes </us-gaap:PreferredStockVotingRights>
<us-gaap:ConvertiblePreferredStockSharesIssuedUponConversion contextRef="AsOf2022-03-31_us-gaap_SeriesAPreferredStockMember" decimals="INF" unitRef="Shares"> 4444 </us-gaap:ConvertiblePreferredStockSharesIssuedUponConversion>
<us-gaap:ConversionOfStockSharesConverted1 contextRef="From2022-01-012022-03-31_us-gaap_SeriesAPreferredStockMember" decimals="INF" unitRef="Shares"> 15 </us-gaap:ConversionOfStockSharesConverted1>
<us-gaap:ConversionOfStockSharesConverted1 contextRef="From2022-01-012022-03-31_us-gaap_CommonStockMember" decimals="INF" unitRef="Shares"> 33345 </us-gaap:ConversionOfStockSharesConverted1>
<us-gaap:PreferredStockDividendPreferenceOrRestrictions contextRef="From2022-01-012022-03-31_us-gaap_SeriesBPreferredStockMember"> Each share of Series B Preferred Stock has the first preference to dividends, distributions and payments upon liquidation, dissolution and winding-up of the Company, and is entitled to an accrued cumulative but not compounding dividend at the rate of 5% per annum whether or not declared. After six months of the issuance date, such share and any accrued but unpaid dividends can be converted into common stock at the conversion price which is the lower of (i) $0.0101; or (ii) the lower of the dollar volume weighted average price of CANB common stock on the trading day prior to the conversion day or the dollar volume weighted average price of CANB common stock on the conversion day </us-gaap:PreferredStockDividendPreferenceOrRestrictions>
<us-gaap:PreferredStockVotingRights contextRef="From2022-01-012022-03-31_us-gaap_SeriesBPreferredStockMember"> The shares of Series B Preferred Stock have no voting rights </us-gaap:PreferredStockVotingRights>
<us-gaap:ConvertiblePreferredStockSharesIssuedUponConversion contextRef="AsOf2022-03-31_us-gaap_SeriesCPreferredStockMember" decimals="INF" unitRef="Shares"> 25000 </us-gaap:ConvertiblePreferredStockSharesIssuedUponConversion>
<us-gaap:PreferredStockVotingRights contextRef="From2022-01-012022-03-31_us-gaap_SeriesDPreferredStockMember"> Each share of Series D Preferred Stock has 10,000 shares of voting rights only pari passu to common shares voting with no conversion rights and no equity participation </us-gaap:PreferredStockVotingRights>
<us-gaap:PreferredStockSharesAuthorized contextRef="AsOf2021-03-27_us-gaap_SeriesDPreferredStockMember" decimals="INF" unitRef="Shares"> 4000 </us-gaap:PreferredStockSharesAuthorized>
<us-gaap:PreferredStockParOrStatedValuePerShare contextRef="AsOf2021-03-27_us-gaap_SeriesDPreferredStockMember" decimals="INF" unitRef="USDPShares"> 0.001 </us-gaap:PreferredStockParOrStatedValuePerShare>
<us-gaap:PreferredStockVotingRights contextRef="From2021-02-072021-02-08_us-gaap_SeriesDPreferredStockMember"> Each Series D Preferred Share shall have voting rights equal to 667 shares of Common Stock, adjustable at any recapitalization of the Company’s stock. In the event of a liquidation event, whether voluntary or involuntary, each holder shall have a liquidation preference on a per-share amount equal to the par value of such holder’s Series D Preferred Shares. The holders shall not be entitled to receive distributions made or dividends paid to the Company’s other stockholders. Except as otherwise required by law, for as long as any Series D Preferred Shares remain outstanding, the Company shall have the option to redeem any outstanding share of Series D Preferred Shares at any time for a purchase price of par value per share of Series D Preferred Shares (“Price per Share”) </us-gaap:PreferredStockVotingRights>
<us-gaap:StockIssuedDuringPeriodSharesNewIssues contextRef="From2021-03-262021-03-27_custom_StanleyLTeepleMember_us-gaap_SeriesDPreferredStockMember" decimals="INF" unitRef="Shares"> 600 </us-gaap:StockIssuedDuringPeriodSharesNewIssues>
<us-gaap:StockIssuedDuringPeriodSharesNewIssues contextRef="From2021-03-262021-03-27_custom_MarcoAlfonsiMember_us-gaap_SeriesDPreferredStockMember" decimals="INF" unitRef="Shares"> 600 </us-gaap:StockIssuedDuringPeriodSharesNewIssues>
<us-gaap:StockIssuedDuringPeriodSharesNewIssues contextRef="From2021-03-262021-03-27_custom_PasqualeFerroMember_us-gaap_SeriesDPreferredStockMember" decimals="INF" unitRef="Shares"> 600 </us-gaap:StockIssuedDuringPeriodSharesNewIssues>
<us-gaap:StockIssuedDuringPeriodSharesNewIssues contextRef="From2021-03-262021-03-27_custom_PhilipScalaMember_us-gaap_SeriesDPreferredStockMember" decimals="INF" unitRef="Shares"> 150 </us-gaap:StockIssuedDuringPeriodSharesNewIssues>
<us-gaap:PreferredStockVotingRights contextRef="From2021-03-262021-03-27_us-gaap_SeriesDPreferredStockMember"> collectively representing 1,300,000 voting shares </us-gaap:PreferredStockVotingRights>
<us-gaap:StockIssuedDuringPeriodSharesNewIssues contextRef="From2022-01-012022-03-31_custom_OfferingMember" decimals="INF" unitRef="Shares"> 51282 </us-gaap:StockIssuedDuringPeriodSharesNewIssues>
<us-gaap:StockIssuedDuringPeriodSharesAcquisitions contextRef="From2022-01-012022-03-31_custom_CommonStockOneMember" decimals="INF" unitRef="Shares"> 190505 </us-gaap:StockIssuedDuringPeriodSharesAcquisitions>
<us-gaap:StockIssuedDuringPeriodValuePurchaseOfAssets contextRef="From2022-01-012022-03-31_custom_CommonStockOneMember" decimals="0" unitRef="USD"> 13704 </us-gaap:StockIssuedDuringPeriodValuePurchaseOfAssets>
<us-gaap:StockIssuedDuringPeriodSharesIssuedForServices contextRef="From2022-01-012022-03-31_custom_CommonStockOneMember" decimals="INF" unitRef="Shares"> 130825 </us-gaap:StockIssuedDuringPeriodSharesIssuedForServices>
<us-gaap:StockIssuedDuringPeriodSharesOther contextRef="From2022-01-012022-03-31_custom_CommonStockOneMember" decimals="INF" unitRef="Shares"> 10150 </us-gaap:StockIssuedDuringPeriodSharesOther>
<us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock contextRef="From2022-01-01to2022-03-31">
<p id="xdx_806_eus-gaap--DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_zE7XlV9A4ZWe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note 11 – <span id="xdx_827_zqYMaxDzTCGf">Stock Options</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p id="xdx_891_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_zgxnceOCFSSl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A summary of stock options activity for the three months ended March 31, 2022 is as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font: 10pt Times New Roman, Times, Serif"> <span id="xdx_8B3_z8FzIxrsmBrk" style="display: none">Summary of Stock Options Activity</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Option Shares</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Weighted Average<br/> Exercise Price</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Weighted Average Remaining<br/> Contractual Life<br/> (Years)</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 40%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Outstanding, January 1, 2022</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20220101__20220331_zLr8ohQwdqZ6" style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right" title="Option shares, outstanding beginning"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">377,654</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pp2d_c20220101__20220331_z2OLSDjXfKrj" style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right" title="Weighted average exercise price, outstanding beginning"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">6.11</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_905_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20210101__20211231_z3pgua1dlpU8" title="Share-based compensation arrangement by share-based payment award, options, outstanding, weighted average remaining contractual term">4.46</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Granted</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20220101__20220331_z26IZCinuUWk" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Option shares, granted"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">79,013</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pp2d_c20220101__20220331_zsoFWafUO4Q9" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, granted"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.10</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90D_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantedWeightedAverageRemainingContractualTerm2_dtY_c20220101__20220331_zSxfeJdCZeVk" title="Weighted average remaining contractual life years, granted">4.77</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exercised</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_988_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20220101__20220331_zkX9Ky6DkRNb" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Option shares, exercised"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2522">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20220101__20220331_zrVVrTcCosih" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, exercised"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2524">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Forfeited</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_pid_c20220101__20220331_zdSrbGz3uii4" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Option shares, forfeited"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2526">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_c20220101__20220331_zI2mc5eaBXTi" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, forfeited"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2528">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expired</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_pid_c20220101__20220331_zYAoU5ttZxm" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Option shares, expired"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2530">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice_c20220101__20220331_zdFdrxVlXJE1" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, expired"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2532">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Outstanding, March 31, 2022</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pid_c20220101__20220331_zsmUcv47b9Xa" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Option shares, outstanding ending"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">456,666</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pp2d_c20220101__20220331_zKvdNwdyAd4k" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, outstanding ending"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.93</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_909_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20220101__20220331_zUU7Grqql562" title="Weighted average remaining contractual life years, outstanding ending">4.31</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> </table> <p id="xdx_8AC_zccfExXzi7s2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_894_eus-gaap--ScheduleOfNonvestedShareActivityTableTextBlock_z35B4JMSP0h7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BA_zW6Hy67fE64c" style="display: none">Schedule of Non-Vested Option Shares</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Option Shares</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Weighted Average<br/> Grant-Date Fair<br/> Value</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-vested options, January 1, 2022</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_98D_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares_iS_pid_d0_c20220101__20220331_z5sYDQXHxsH" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Non-vested options, beginning"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_984_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue_iS_pp2d_d0_c20220101__20220331_zTEs5XIX6Pxc" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average grant-date fair value, non-vested options, beginning"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Granted</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20220101__20220331_zEYWZGzhfBDd" style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right" title="Non-vested options, granted"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">79,013</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_pp2d_c20220101__20220331_zF2OVQ0zdWXf" style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right" title="Weighted average grant-date fair value, granted"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.24</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Vested</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_98C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares_iN_pid_di_c20220101__20220331_zF11TKB5ghX2" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Non-vested options, vested"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(79,013</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_985_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue_c20220101__20220331_zJBT2XGalxae" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average grant-date fair value, vested"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.24</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Forfeited</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_988_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedNumberOfShares_pid_c20220101__20220331_zJnUAG0bcXn4" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Non-vested options, forfeited"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2554">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_98C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue_c20220101__20220331_zfUoOhoxogo3" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average grant-date fair value, forfeited"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2556">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-vested options, March 31, 2022</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_980_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares_iE_pid_c20220101__20220331_z1TUSv80U9o9" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Non-vested options, ending"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2558">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_981_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue_iE_pp2d_c20220101__20220331_zs6cexFvQDej" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average grant-date fair value, non-vested options, ending"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2560">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> </table> <p id="xdx_8AA_zAqohO6EjLg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock>
<us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock contextRef="From2022-01-01to2022-03-31">
<p id="xdx_891_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_zgxnceOCFSSl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A summary of stock options activity for the three months ended March 31, 2022 is as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font: 10pt Times New Roman, Times, Serif"> <span id="xdx_8B3_z8FzIxrsmBrk" style="display: none">Summary of Stock Options Activity</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Option Shares</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Weighted Average<br/> Exercise Price</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Weighted Average Remaining<br/> Contractual Life<br/> (Years)</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 40%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Outstanding, January 1, 2022</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20220101__20220331_zLr8ohQwdqZ6" style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right" title="Option shares, outstanding beginning"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">377,654</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pp2d_c20220101__20220331_z2OLSDjXfKrj" style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right" title="Weighted average exercise price, outstanding beginning"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">6.11</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_905_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20210101__20211231_z3pgua1dlpU8" title="Share-based compensation arrangement by share-based payment award, options, outstanding, weighted average remaining contractual term">4.46</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Granted</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20220101__20220331_z26IZCinuUWk" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Option shares, granted"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">79,013</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pp2d_c20220101__20220331_zsoFWafUO4Q9" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, granted"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.10</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90D_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantedWeightedAverageRemainingContractualTerm2_dtY_c20220101__20220331_zSxfeJdCZeVk" title="Weighted average remaining contractual life years, granted">4.77</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exercised</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_988_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20220101__20220331_zkX9Ky6DkRNb" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Option shares, exercised"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2522">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20220101__20220331_zrVVrTcCosih" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, exercised"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2524">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Forfeited</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_pid_c20220101__20220331_zdSrbGz3uii4" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Option shares, forfeited"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2526">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_c20220101__20220331_zI2mc5eaBXTi" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, forfeited"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2528">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expired</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_pid_c20220101__20220331_zYAoU5ttZxm" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Option shares, expired"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2530">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice_c20220101__20220331_zdFdrxVlXJE1" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, expired"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2532">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Outstanding, March 31, 2022</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pid_c20220101__20220331_zsmUcv47b9Xa" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Option shares, outstanding ending"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">456,666</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pp2d_c20220101__20220331_zKvdNwdyAd4k" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average exercise price, outstanding ending"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.93</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_909_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20220101__20220331_zUU7Grqql562" title="Weighted average remaining contractual life years, outstanding ending">4.31</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> </table>
</us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="AsOf2021-12-31" decimals="INF" unitRef="Shares"> 377654 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice contextRef="AsOf2021-12-31" decimals="2" unitRef="USDPShares"> 6.11 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
<us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2 contextRef="From2021-01-012021-12-31"> P4Y5M15D </us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross contextRef="From2022-01-01to2022-03-31" decimals="INF" unitRef="Shares"> 79013 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
<us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice contextRef="From2022-01-01to2022-03-31" decimals="2" unitRef="USDPShares"> 5.10 </us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice>
<CANB:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantedWeightedAverageRemainingContractualTerm2 contextRef="From2022-01-01to2022-03-31"> P4Y9M7D </CANB:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantedWeightedAverageRemainingContractualTerm2>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="AsOf2022-03-31" decimals="INF" unitRef="Shares"> 456666 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice contextRef="AsOf2022-03-31" decimals="2" unitRef="USDPShares"> 5.93 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
<us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2 contextRef="From2022-01-01to2022-03-31"> P4Y3M21D </us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2>
<us-gaap:ScheduleOfNonvestedShareActivityTableTextBlock contextRef="From2022-01-01to2022-03-31">
<p id="xdx_894_eus-gaap--ScheduleOfNonvestedShareActivityTableTextBlock_z35B4JMSP0h7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BA_zW6Hy67fE64c" style="display: none">Schedule of Non-Vested Option Shares</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Option Shares</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Weighted Average<br/> Grant-Date Fair<br/> Value</span></td><td style="font: bold 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-vested options, January 1, 2022</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_98D_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares_iS_pid_d0_c20220101__20220331_z5sYDQXHxsH" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Non-vested options, beginning"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_984_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue_iS_pp2d_d0_c20220101__20220331_zTEs5XIX6Pxc" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average grant-date fair value, non-vested options, beginning"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; width: 60%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Granted</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20220101__20220331_zEYWZGzhfBDd" style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right" title="Non-vested options, granted"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">79,013</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_pp2d_c20220101__20220331_zF2OVQ0zdWXf" style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right" title="Weighted average grant-date fair value, granted"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.24</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Vested</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_98C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares_iN_pid_di_c20220101__20220331_zF11TKB5ghX2" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Non-vested options, vested"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(79,013</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_985_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue_c20220101__20220331_zJBT2XGalxae" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average grant-date fair value, vested"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.24</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Forfeited</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_988_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedNumberOfShares_pid_c20220101__20220331_zJnUAG0bcXn4" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Non-vested options, forfeited"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2554">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_98C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue_c20220101__20220331_zfUoOhoxogo3" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average grant-date fair value, forfeited"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2556">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-vested options, March 31, 2022</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_980_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares_iE_pid_c20220101__20220331_z1TUSv80U9o9" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Non-vested options, ending"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2558">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_981_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue_iE_pp2d_c20220101__20220331_zs6cexFvQDej" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Weighted average grant-date fair value, non-vested options, ending"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2560">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> </table>
</us-gaap:ScheduleOfNonvestedShareActivityTableTextBlock>
<us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares contextRef="AsOf2021-12-31" decimals="INF" unitRef="Shares"> -0 </us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedNumberOfShares>
<us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue contextRef="AsOf2021-12-31" decimals="2" unitRef="USDPShares"> -0 </us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedWeightedAverageGrantDateFairValue>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross contextRef="From2022-01-01to2022-03-31" decimals="INF" unitRef="Shares"> 79013 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross>
<us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue contextRef="From2022-01-01to2022-03-31" decimals="2" unitRef="USDPShares"> 7.24 </us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue>
<us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares contextRef="From2022-01-01to2022-03-31" decimals="INF" unitRef="Shares"> 79013 </us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares>
<us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue contextRef="From2022-01-01to2022-03-31" decimals="INF" unitRef="USDPShares"> 7.24 </us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue>
<us-gaap:IncomeTaxDisclosureTextBlock contextRef="From2022-01-01to2022-03-31">
<p id="xdx_800_eus-gaap--IncomeTaxDisclosureTextBlock_zDWpeqGgDF96" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note 12 – <span id="xdx_828_zJX8WYD6rjU7">Income Taxes</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s income tax provisions for the three months ended March 31, 2022 and 2021 reflect the Company’s estimates of the effective rates expected to be applicable for the respective full years, adjusted for any discrete events, which are recorded in the period that they occur. These estimates are reevaluated each quarter based on the Company’s estimated tax expense for the full year. The estimated effective tax rate includes the impact of valuation allowances in various jurisdictions.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:IncomeTaxDisclosureTextBlock>
<us-gaap:RelatedPartyTransactionsDisclosureTextBlock contextRef="From2022-01-01to2022-03-31">
<p id="xdx_809_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_zu2nGofZOM9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note 13 – <span id="xdx_823_z6H6u2N7E9gc">Related Party Transactions</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For the three months ended March 31, 2022 and 2021, the Company paid fees to a service provider that is a relative of a director for professional services in the amount of $<span id="xdx_907_eus-gaap--ProfessionalFees_c20220101__20220331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__srt--DirectorMember_zsbf4ej7nfMa" title="Professional fees">0</span> and $<span id="xdx_901_eus-gaap--ProfessionalFees_c20210101__20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__srt--DirectorMember_zSkLwyS9O10c" title="Professional fees">9,900</span>, respectively. At March 31, 2022 and December 31, 2021, the Company had outstanding payables to the aforementioned service provider of $<span id="xdx_904_eus-gaap--NotesPayable_iI_c20220331_zu1O4bpLdbPa" title="Notes payable, outstanding">0</span> and $<span id="xdx_906_eus-gaap--NotesPayable_iI_c20211231_zvrSO0bDCntg" title="Notes payable, outstanding">5,000</span>, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At March 31, 2022, the Company has amounts due to a director of the Company of approximately $<span id="xdx_909_eus-gaap--DueToRelatedPartiesCurrent_iI_c20220331_zQ9ewnm99r3g" title="Due to director">210,434</span> which are expected to be repaid in the next twelve months.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Can B̅ Corp. and Subsidiaries</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes to Consolidated Financial Statements</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>March 31, 2022</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p>
</us-gaap:RelatedPartyTransactionsDisclosureTextBlock>
<us-gaap:ProfessionalFees contextRef="From2022-01-012022-03-31_srt_DirectorMember" decimals="0" unitRef="USD"> 0 </us-gaap:ProfessionalFees>
<us-gaap:ProfessionalFees contextRef="From2021-01-012021-03-31_srt_DirectorMember" decimals="0" unitRef="USD"> 9900 </us-gaap:ProfessionalFees>
<us-gaap:NotesPayable contextRef="AsOf2022-03-31" decimals="0" unitRef="USD"> 0 </us-gaap:NotesPayable>
<us-gaap:NotesPayable contextRef="AsOf2021-12-31" decimals="0" unitRef="USD"> 5000 </us-gaap:NotesPayable>
<us-gaap:DueToRelatedPartiesCurrent contextRef="AsOf2022-03-31" decimals="0" unitRef="USD"> 210434 </us-gaap:DueToRelatedPartiesCurrent>
<us-gaap:CommitmentsAndContingenciesDisclosureTextBlock contextRef="From2022-01-01to2022-03-31">
<p id="xdx_806_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_zaB0SrdwJFm6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note 14 – <span id="xdx_828_zUtsyGSXzrj4">Commitments and Contingencies</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i> </i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Lease Agreements</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company leases office space in numerous medical facilities offices under month-to-month agreements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Rent expense for the three months ended March 31, 2022 and 2021 was $<span id="xdx_90D_eus-gaap--PaymentsForRent_c20220101__20220331_zw1BwmJPHgP5" title="Rent expense">203,017</span> and $<span id="xdx_90B_eus-gaap--PaymentsForRent_c20210101__20210331_zLOH4iHYEUG9" title="Rent expense">71,448</span>, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89D_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_zDKxyfQIeH32" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At March 31, 2022, the future minimum lease payments under non-cancellable operating leases were:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B0_zcJYmpysZIo9" style="display: none">Schedule of Future Minimum Lease Payments Under Non-cancellable Operating Leases</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_494_20220331_z2ItXhTgwYDh" style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear_iI_maLOLLPzHOW_zSTzdMKl8OPl" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 80%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nine months ended December 31, 2022</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">809,010</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_402_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_maLOLLPzHOW_zUjuONuSo6m8" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fiscal year 2023</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">832,893</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_404_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_maLOLLPzHOW_zmurCKHFCIY6" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fiscal year 2024</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">326,974</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_40A_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_mtLOLLPzHOW_z3U6xjkiCFHj" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Total</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,968,877</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> </table> <p id="xdx_8A9_zxsmdLs7ciA7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
</us-gaap:CommitmentsAndContingenciesDisclosureTextBlock>
<us-gaap:PaymentsForRent contextRef="From2022-01-01to2022-03-31" decimals="0" unitRef="USD"> 203017 </us-gaap:PaymentsForRent>
<us-gaap:PaymentsForRent contextRef="From2021-01-012021-03-31" decimals="0" unitRef="USD"> 71448 </us-gaap:PaymentsForRent>
<us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock contextRef="From2022-01-01to2022-03-31">
<p id="xdx_89D_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_zDKxyfQIeH32" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At March 31, 2022, the future minimum lease payments under non-cancellable operating leases were:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B0_zcJYmpysZIo9" style="display: none">Schedule of Future Minimum Lease Payments Under Non-cancellable Operating Leases</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_494_20220331_z2ItXhTgwYDh" style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear_iI_maLOLLPzHOW_zSTzdMKl8OPl" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 80%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nine months ended December 31, 2022</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">809,010</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_402_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_maLOLLPzHOW_zUjuONuSo6m8" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fiscal year 2023</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">832,893</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_404_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_maLOLLPzHOW_zmurCKHFCIY6" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fiscal year 2024</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">326,974</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr id="xdx_40A_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_mtLOLLPzHOW_z3U6xjkiCFHj" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Total</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,968,877</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> </table>
</us-gaap:LesseeOperatingLeaseLiabilityMaturityTableTextBlock>
<us-gaap:LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear contextRef="AsOf2022-03-31" decimals="0" unitRef="USD"> 809010 </us-gaap:LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear>
<us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths contextRef="AsOf2022-03-31" decimals="0" unitRef="USD"> 832893 </us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths>
<us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo contextRef="AsOf2022-03-31" decimals="0" unitRef="USD"> 326974 </us-gaap:LesseeOperatingLeaseLiabilityPaymentsDueYearTwo>
<us-gaap:LesseeOperatingLeaseLiabilityPaymentsDue contextRef="AsOf2022-03-31" decimals="0" unitRef="USD"> 1968877 </us-gaap:LesseeOperatingLeaseLiabilityPaymentsDue>
<us-gaap:SubsequentEventsTextBlock contextRef="From2022-01-01to2022-03-31">
<p id="xdx_80F_eus-gaap--SubsequentEventsTextBlock_z8PdBeNHUSce" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Note 15 – <span id="xdx_82B_zE3ZkH1zikJl">Subsequent Events</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify"/> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify"/> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-bottom: 0pt; margin-left: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On April 13, 2022, the Company entered into an Amendment to Transactional Documents with Arena Special Opportunities Partners I, LP, a Delaware limited partnership (the “ASOP”) and Arena Special Opportunities Fund, LP, a Delaware limited partnership (“ASOF” and, collectively with ASOP, the “Holders”) whereby <span id="xdx_90E_eus-gaap--DebtInstrumentPaymentTerms_c20220412__20220413__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember_zBJpq4eLNdF" title="Debt instrument, payment terms">the holders extended the maturity date of certain previously issued promissory notes to April 30, 2022 in exchange for $<span id="xdx_909_eus-gaap--RepaymentsOfRelatedPartyDebt_c20220412__20220413__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__srt--TitleOfIndividualAxis__custom--HoldersMember_z4nQi5Lpwitj" title="Repayments of related party debt">300,000</span> and agreed to grant two additional extensions for 30 days each, each for an additional $100,000 per extension. Holders also waived certain defaults under the notes and granted consents required under the notes</span>. The Company has elected to extend the maturity of the notes to May 31, 2022, for an additional $<span id="xdx_904_eus-gaap--ProceedsFromIssuanceInitialPublicOffering_c20220501__20220531__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zwttqMGSlnqf" title="Paid from future offering proceeds">100,000</span> to be paid from future offering proceeds.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-bottom: 0pt; margin-left: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On April 24, 2022, the Company entered into securities purchase agreements and related agreements with an investor for the sale of $<span id="xdx_908_eus-gaap--ProceedsFromIssuanceOfDebt_c20220423__20220424__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember_z5aryggya2yg" title="Proceeds from issuance of debt">150,000</span> in a convertible promissory note and warrants.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0pt; text-align: justify"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company evaluates subsequent events and transactions that occur after the balance sheet date up to the date that the condensed consolidated financial statements are issued and as of that date, except as reported below, there were no subsequent events that required adjustment or disclosure in the consolidated financial statements.</span></p>
</us-gaap:SubsequentEventsTextBlock>
<us-gaap:DebtInstrumentPaymentTerms contextRef="From2022-04-122022-04-13_us-gaap_SubsequentEventMember_us-gaap_ConvertibleNotesPayableMember"> the holders extended the maturity date of certain previously issued promissory notes to April 30, 2022 in exchange for $300,000 and agreed to grant two additional extensions for 30 days each, each for an additional $100,000 per extension. Holders also waived certain defaults under the notes and granted consents required under the notes </us-gaap:DebtInstrumentPaymentTerms>
<us-gaap:RepaymentsOfRelatedPartyDebt contextRef="From2022-04-122022-04-13_us-gaap_SubsequentEventMember_us-gaap_ConvertibleNotesPayableMember_custom_HoldersMember" decimals="0" unitRef="USD"> 300000 </us-gaap:RepaymentsOfRelatedPartyDebt>
<us-gaap:ProceedsFromIssuanceInitialPublicOffering contextRef="From2022-05-012022-05-31_us-gaap_SubsequentEventMember" decimals="0" unitRef="USD"> 100000 </us-gaap:ProceedsFromIssuanceInitialPublicOffering>
<us-gaap:ProceedsFromIssuanceOfDebt contextRef="From2022-04-232022-04-24_us-gaap_SubsequentEventMember_custom_SecuritiesPurchaseAgreementMember" decimals="0" unitRef="USD"> 150000 </us-gaap:ProceedsFromIssuanceOfDebt>
</xbrl>

7 Subsequent Filings that Reference this Filing

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

 4/15/24  Can B Corp.                       10-K       12/31/23   71:6.8M                                   M2 Compliance LLC/FA
11/20/23  Can B Corp.                       10-Q        9/30/23   61:5.7M                                   M2 Compliance LLC/FA
 8/21/23  Can B Corp.                       10-Q        6/30/23   60:5.1M                                   M2 Compliance LLC/FA
 5/22/23  Can B Corp.                       10-Q        3/31/23   61:4.7M                                   M2 Compliance LLC/FA
 5/12/23  Can B Corp.                       S-1                    4:493K                                   M2 Compliance LLC/FA
 4/17/23  Can B Corp.                       10-K       12/31/22   80:10M                                    M2 Compliance LLC/FA
 6/30/22  Can B Corp.                       S-1/A                 70:8.7M                                   M2 Compliance LLC/FA

16 Previous Filings that this Filing References

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

 4/29/22  Can B Corp.                       8-K:1,2,3,9 4/13/22   15:859K                                   M2 Compliance LLC/FA
 4/15/22  Can B Corp.                       10-K       12/31/21   66:5.8M                                   M2 Compliance LLC/FA
 3/31/22  Can B Corp.                       8-K:1,2,3,9 3/23/22   18:48M                                    M2 Compliance LLC/FA
 2/14/22  Can B Corp.                       S-1/A       2/11/22  102:14M                                    M2 Compliance LLC/FA
 9/01/21  Can B Corp.                       8-K:1,9     6/14/21   13:10M                                    M2 Compliance LLC/FA
 8/17/21  Can B Corp.                       8-K:1,2,3,8 8/12/21   14:1.7M                                   M2 Compliance LLC/FA
 5/21/21  Can B Corp.                       10-Q        3/31/21   69:3.9M                                   M2 Compliance LLC/FA
 4/14/21  Can B Corp.                       10-K       12/31/20  102:84M                                    M2 Compliance LLC/FA
11/23/20  Can B Corp.                       8-K:5,9    11/17/20    2:4.6M                                   M2 Compliance LLC/FA
 9/11/20  Can B Corp.                       1-A POS                5:1.8M                                   M2 Compliance LLC/FA
 7/17/20  Can B Corp.                       1-A/A                  7:5.1M                                   M2 Compliance LLC/FA
 4/02/20  Can B Corp.                       10-K       12/31/19   83:40M                                    M2 Compliance LLC/FA
12/06/19  Can B Corp.                       8-K:1,9    12/04/19    2:271K                                   M2 Compliance LLC/FA
 1/30/19  Can B Corp.                       8-K:5,9     1/14/19    3:367K                                   Printing & Proxy, LLC/FA
 1/15/19  Can B Corp.                       8-K:1,2,3  12/28/18    3:123K                                   Printing & Proxy, LLC/FA
12/02/15  Can B Corp.                       S-1                   15:64M                                    Printing & Proxy, LLC/FA
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