v3.23.1

BUSINESS ACQUISITION (Details 1) - Spray [Member]	Feb. 10, 2022 USD ($)
Business Acquisition [Line Items]
Cash and cash equivalents	$ 30,542
Accounts receivable	595
Inventory	53,431
Other assets	1,409
Total assets	85,977
Accounts payable and accrued liabilities	117,214
Government of Canada loan	31,540
Total liabilities	148,754
Net liabilities assumed	$ 62,777

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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Amount of assets acquired at the acquisition date.

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Amount of currency on hand as well as demand deposits with banks or financial institutions, acquired at the acquisition date. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.

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Amount of other assets expected to be realized or consumed before one year or the normal operating cycle, if longer, acquired at the acquisition date.

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Amount due from customers or clients for goods or services, including trade receivables, that have been delivered or sold in the normal course of business, and amounts due from others, including related parties expected to be converted to cash, sold or exchanged within one year or the normal operating cycle, if longer, acquired at the acquisition date.

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Amount of liabilities incurred for goods and services received that are used in an entity's business and related party payables, assumed at the acquisition date.

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The amount of inventory recognized as of the acquisition date.

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Amount recognized as of the acquisition date for the identifiable assets acquired in excess of (less than) the aggregate liabilities assumed.

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Soul Biotechnology Corp 10-Q